In exercise of the powers conferred by sub-section (3) 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, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the notification of the Government of Himachal Pradesh, No. 11/2017- State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Himachal Pradesh, vide number EXN-F(10-15/2017), dated the 30th June, 2017, hereby inserts the following Explanation in the said notification, in the Table, against serial number 9, in column (3), in item (vi), namely:-

"Explanation 2.- Nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India".

2. The existing Explanation in the above items shall be renumbered as Explanation 1.

3. This notification shall come into force on the 1stday of January, 2019.

By Order

(JAGDISH CHANDER SHARMA),

Principal Secretary (E&T) to the

Government of Himachal Pradesh

Note: -The principal notification No. 11/2017- State Tax (Rate), dated the 30th June, 2017, was published in the Gazette of Himachal Pradesh, vide number EXN-F(10-15/2017), dated the 30th June, 2017 and was last amended by notification No. 17/2018-State Tax (Rate), dated the 27th July, 2018 vide number EXN-F(10)-24/2018, dated the 27th July, 2018.