In exercise of the powers conferred by sub-section (1) of section 11 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, is pleased to make the following further amendments in the notification No.12 /2017- State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-15/2017 dated the 30th June, 2017, namely:-
In the said notification, in the Table, -
(a) against serial number 11A,for the entry in column (3), the following entry shall be substituted namely: -
"Service provided by Fair Price Shops to Central Government, State Government or Union territory by way of sale of food grains, kerosene, sugar, edible oil, etc. under Public Distribution System against consideration in the form of commission or margin.";
(b) the serial number 11B and the entries relating thereto, shall be omitted;
(c) after serial number 79 and the entries relating thereto, the following serial number and entries shall be inserted namely: -
2. This notification shall come into force with effect from 15th of November, 2017.
By Order
Addl. Chief Secretary(E&T) to the
Government of Himachal Pradesh