THE HIMACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017 NOTIFICATIONS
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Body Notification No. 3/2018-State Tax (Rate) No.EXN-F(10)-6/2018 Dated 24th January, 2018

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 makes the following further amendments in the notification No.13/2017- State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Himachal Pradesh, vide number No. EXN-F(10-15/2017, dated the 30th June, 2017, with effect from 25th January, 2018, namely:-

In the said notification,-

(i) in the Table, after serial number 5 and the entries relating thereto, the following serial

number and the entries relating thereto shall be inserted, namely: -

(1)

(2)

(3)

(4)

"5A

Services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a person registered under the Central Goods and Services Tax Act, 2017 (12 of 2017).

Central Government, State Government, Union territory or local authority

Any person

registered under

the Central Goods

and Services Tax

Act, 2017."

(ii) in the Explanation, after clause (e), the following clause shall be inserted, namely: -

'(f) "insurance agent" shall have the same meaning as assigned to it in clause (10) of section 2 of the Insurance Act, 1938 (4 of 1938).'.

By order,

Principal Secretary (E&T) to the

Government of Himachal Pradesh

Note: -The principal notification was published vide notification No. 13/2017-State Tax (Rate), dated the 30th June, 2017, vide number EXN-F(10-15/2017, dated the 30th June, 2017 and was last amended by notification No. 33/2017 - State Tax (Rate), dated the 15th November, 2017 vide number No. EXN-F(10)-39/2017, dated the 15th November, 2017.