In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh is pleased to make the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:-

1. (1) These rules may be called the Himachal Pradesh Goods and Services Tax (Seventh Amendment) Rules, 2018.

(2) They shall come into force with effect from the 12th day of June, 2018.

2. In the Himachal Pradesh Goods and Services Tax Rules, 2017,-

(i) in rule 125, for the words "Directorate General of Safeguards", the words "Directorate General of Anti-profiteering" shall be substituted;

(ii) in rule 129, for the words "Directorate General of Safeguards", wherever they occur, the words "Directorate General of Anti-profiteering" shall be substituted;

(iii) in rule 130, in sub-rule (2), for the words "Directorate General of Safeguards", at both places where they occur, the words "Directorate General of Anti-profiteering" shall be substituted;

(iv) in rule 131, for the words "Directorate General of Safeguards", the words "Directorate General of Anti-profiteering" shall be substituted;

(v) in rule 132, in sub-rule (1), for the words "Directorate General of Safeguards", the words "Directorate General of Anti-profiteering" shall be substituted;

(vi) in rule 133, for the words "Directorate General of Safeguards", wherever they occur, the words "Directorate General of Anti-profiteering" shall be substituted.

By Order,

Jagdish Chander Sharma

Principal Secretary (E&T) to the

Government of Himachal Pradesh

Note:- The principal rules were published in the Gazette of Himachal Pradesh on 29th June, 2017, vide notification No. EXN-F(10)-13/2017 dated 27th June, 2017 and last amended vide notification No. 28/2018-State Tax, dated 3rd July, 2018 which was published in Rajpatra Himachal Pradesh on 4th July, 2018 vide number EXN-F(10)-5/2018 dated 3rd July, 2018.