THE HIMACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017 NOTIFICATIONS
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Body Notification No. 13/2019-State Tax (Rate), No.EXN-F(10)-16/2017, Dated, 20th August, 2019

In exercise of the powers conferred by sub-section (1) of section 11 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, is pleased to make the following further amendments in the notification of the Government of Himachal Pradesh, No.12/2017- State Tax (Rate), dated the 30thJune, 2017, published in the Gazette of Himachal Pradesh, vide number EXN-F(10-15/2017, dated the 30th June, 2017, namely:-

In the said notification, in the Table, against serial number 22, in the entries in column (3), after clause (a), the following clause shall be inserted, namely: -

(3)

'(aa) to a local authority, an electrically operated vehicle meant to carry more than twelve passengers; or

Explanation.- For the purposes of this entry, "Electrically operated vehicle" means vehicle falling under Chapter 87 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) which is run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicle.'.

2. This notification shall come into force with effect from 1st of August, 2019.

By Order,

Sanjay Kundu

Principal Secretary (E&T) to the

Government of Himachal Pradesh

Note: -The principal notification was published in the Gazette of Himachal Pradesh, vide notification No. 12/2017 - State Tax (Rate), dated the 30th June, 2017, vide number EXN-F(10-15/2017, dated the 30th June, 2017 and was last amended by notification No. 4/2019 - State Tax (Rate),dated the 6th May 2019 vide number EXN-F(10)-9/2019, dated the 6th May, 2019.