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 the recommendations of the Council, hereby makes the following further amendments in the notification No.2/2017-State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-14/2017-Loose, dated the 30th June, 2017, namely:-In the said notification, -
in the Schedule,-
(i) after S. No. 92 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
(ii) after S. No. 93 A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
(iii) for S. No. 102 A and entries relating thereto, the following shall be substituted, namely: -
Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018";
(iv) after S. No. 114 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: -
(v) for S. No. 117 and the entries relating thereto, the following shall be substituted, namely:-
(vi) after S. No. 132 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]";
(vii) after S. No. 146 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
(viii) after S. No. 151 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
By Order,
(Jagdish Chander Sharma)
Principal Secretary (E&T) to the
Government of Himachal Pradesh
Note: - The principal notification No.2/2017-State Tax (Rate), dated the 30th June, 2017, was published in the Gazette of Himachal Pradesh vide number EXN-F(10)-14/2017-Loose, dated the 30th June, 2017, published vide number EXN-F(10)-20/2016-Vol.1, dated the 15th November, 2017 and last amended by Notification No. 07/2018 -State Tax(Rate) dated 24th January, 2018 published vide number EXN-F(10)-6/2018, dated 24th January, 2018, with effect from 25th January, 2018.