In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), 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.1/2017-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, -
(a) in Schedule I - 2.5%,
(i) after serial number 234A and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
8504
(ii) after S. No. 242 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
87
Explanation : For the purposes of this entry, "Electrically operated vehicles" means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles.";
(b) in Schedule II - 6%, serial number 206 and the entries relating thereto shall be omitted;
(c) in Schedule III - 9%, against serial number 375, in the entry in column (3), after the words "inductors", the words ", other than charger or charging station for electrically operated vehicles" shall be inserted.
2. This notification shall come into force on the 1st August, 2019.
By Order,
Sanjay Kundu
Principal Secretary (E&T) to the
Government of Himachal Pradesh
Note: - The principal notification No.1/2017-StateTax (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 and last amended by notification No. 24/2018-State Tax (Rate), dated the 31st December, 2018, published in the Gazette of Himachal Pradesh vide number EXN-F(10)-33/2018 on 31st December, 2018.