THE HIMACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017 NOTIFICATIONS
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Notification No. EXN-F(10)-18/2017. Dated 11th July, 2017

In the Notification No.1/2017-STATE TAX(RATE) AND NOTIFICATION No.2/2017-STATE TAX(RATE) published in the Gazette of Himachal Pradesh, Ordinary, vide No.EXN-F(10)-14/2017-Loose dated 30th June, 2017,-

Details of Corrigendum

S. No

Notification No.

Nature of Corrigendum

1/2017-State Tax (Rate)

1. In the Schedule - 2.5% / 5%-

(a) At page No.3176, in S.No.35, in column (3), for the words "Coffee, whether or not roasted or decaffeinated" read "Coffee roasted, whether or not decaffeinated".

[Coffee beans not roasted is exempt from GST.]

(b) At page No.3179 After S.No.103, the following entry shall be inserted, namely: -

S. No.	Heading	Description
103A	2302	Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]

[As per the decision of the GST Council, all goods not specified in the exempted list of goods falling under Chapter 23 are at 5%.]

(d) At page No.3184, in S.No.234, in column (2), for the entry "84 or 85" read "84, 85 or 94".

2. In Schedule - 6% / 12%,-

(a) At page No.3192 after S.No.16, the following entry shall be inserted, namely:-

S. No.	Heading	Description
16A	0805	Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried.

[As per the decision of the GST Council, dry fruits other than cashew nut and raisin, falling under Chapter 8 are at 12%. Citrus fruit, fresh is exempted under GST.]

(b) At page No.3194, in S.Nos.47, 48, 49 and 50, in column (2), for "2202 90 10", "2202 90 20", "2202 90 90" and "2202 90 30" respectively read "2202 99 10", 2202 99 20", 2202 99 90" and "2202 99 30".

3. In Schedule - 14% / 28%,-

(a) at page No.3228, in S.No.11, in column (2), for "2202 90 90" read "2202 99 90".

(b) at page No.3237 after S.No.163, the following entry shall be inserted, namely:-

S. No.	Heading	Description
163A	8701	Road tractors for semitrailers of engine capacity more than 1800 cc

[As per the decision of the GST Council, tractors other than the above are at 12% while all goods not specified elsewhere falling under Chapter 87 are at 28%].

2/2017-State Tax (Rate)

1. In the Schedule,-

(a) At page No.3160, in S.No.45, in column (3), for the entry "Dried leguminous vegetables, shelled, whether or not skinned or split" read "Dried leguminous vegetables, shelled, whether or not skinned or split [other than put up in unit container and bearing a registered brand name]". [Dried leguminous vegetables, shelled, whether or not skinned or split [put up in unit container and bearing a registered brand name] is already at 5% GST.]

(b) At page No.3164, in S.No.148, in column (3), in clause (vi), the words "[proposed GST Nil]" may be deleted.

By order,

Principal Secretary (E&T).