In exercise of the powers conferred by sub-section (3) of section 9 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor, of Himachal Pradesh, on the recommendations of the Council, hereby specifies the supply of goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, made by the person as specified in the corresponding entry in column (4), in respect of which the state tax shall be paid on reverse charge basis by the recipient of the intra-state supply of such goods as specified in the corresponding entry in column (5) and all the provisions of the said Act shall apply to such recipient, namely:-
TABLE
3301 2510,
3301 2520,
3301 2530,
3301 2540,
3301 2590
(a) Of peppermint (Mentha piperita);
(b) Of other mints : Spearmint oil (ex-mentha spicata), Water mintoil (ex-mentha aquatic), Horsemint oil (ex-mentha sylvestries), Bergament oil (ex-mentha citrate), Mentha arvensis
2. This notification shall come into force with effect from the 1st day of July, 2017.
By order,
ONKAR SHARMA,
Principal Secretary (E&T).