In exercise of the powers conferred by sub-section (3) of section 1, read with section 51 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 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 amendments in the notification of the Government of Himachal Pradesh 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 said notification, after the proviso, the following proviso shall be inserted, namely:-

"Provided further that nothing in this notification shall apply to the supply of goods or services or both from a public sector undertaking to another public sector undertaking, whether or not a distinct person, with effect from the 1st day of October, 2018.".

By Order

Jagdish Chander Sharma

Pr. Secretary (E&T) to the

Government of Himachal Pradesh

Note:- The principal notification was published in the Gazette of Himachal Pradesh vide number EXN-F(10)-24/2018-Loose, dated the 18th September, 2018 and subsequently amended vide notification No. 57/2018-State Tax, dated the 27th October, 2018, published vide number EXN-F(10)-31/2018, dated the 29th October, 2018.