In exercise of the powers conferred by sub-section (3) of section 1 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) read with section 51 of the Himachal Pradesh Goods and Services Tax Act, 2017 (hereafter in this notification referred to as the said Act), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to make the following further amendment in the notification No. 50/2018-State Tax dated the 17th September, 2018 published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-24/2018-Loose dated the 18th September, 2018, namely:-
In the paragraph of the notification, the following proviso shall be inserted, namely:-
"Provided that with respect to persons specified under clause (a) of sub-section (1) of section 51 of the Act, nothing in this notification shall apply to the authorities under the Ministry of Defence, other than the authorities specified in the Annexure-'A' and their offices, with effect from the 1st day of October, 2018."
ANNEXURE 'A'
CODE NUMBERS ALLOTTED TO THE PRINCIPAL CONTROLLERS/
CONTROLLERS OF DEFENCE ACCOUNTS
1.
00
2
01
3
02
4
03
5
04
6
05
7
06
8
07
9
08
10
09
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
26.
27
28
28.
29
30
31
By order
Jagdish Chander Sharma
Pr. Secretary (E&T) to the
Government of Himachal Pradesh
Note:- Principal notification No. 50/2018-State Tax dated 17th September, 2018 was published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-24/2018-Loose on 18th September, 2018