In exercise of the powers conferred by sub-section (2) of section 23 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor, Himachal Pradesh and on the recommendations of the Council is pleased to specify the persons, who are only engaged in making supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis by the recipient of such goods or services or both under sub-section (3) of section 9 of the said Act, as the category of persons exempted from obtaining registration under the aforesaid Act.

2. This notification shall come into force on the 24th day of June, 2017.

By order,

Onkar Sharma

Principal Secretary(E&T) to the

Government of Himachal Pradesh