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 amendment 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 second proviso, the following proviso shall be inserted, namely:-

"Provided also that nothing in this notification shall apply to the supply of goods or services or both which takes place between one person to another person specified under clauses (a), (b), (c) and (d) of sub-section (1) of section 51 of the said Act.".

By Order

(JAGDISH CHANDER SHARMA),

Principal Secretary (E&T) to the

Government of Himachal Pradesh

Note:- The principal 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 and last amended vide notification No. 61/2018-State Tax, dated the 05th November, 2018, published vide number EXN-F(10)-31/2018, dated the 05th November, 2018.