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) S. No. 33A and the entries relating thereto shall be omitted;
(ii) against S. No. 164, in the entry in column (3), after item ii, the following item shall be inserted, namely: -
"iii. Marine Fuel 0.5% (FO)";
(iii) against S. No. 224, for the entry in column (2), the entry "63 [other than 6305 32 00, 6305 33 00, 6309], shall be substituted;
(iv) after S. No. 234B and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
(v) S. Nos. 235 to 242 and the entries related thereto, shall be omitted;
B. in Schedule II - 6%, -
(i) after S. No. 80A and entries relating thereto, the following S. No. and entries shall be substituted namely: -
(ii) S. No. 201A and the entries relating thereto shall be omitted;
(iii) after S. No. 205 and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: -
(iv) against S. No. 231B, in column (3), after the words "Slide fasteners", the words "and parts thereof", shall be inserted;
C. in Schedule III - 9%, -
(i) . against S. No. 24A, in column (3), after the words "coconut water", the words "and caffeinated beverages" shall be inserted;
(ii) . against S. No. 108, in column (3), after the words "other closures, of plastics", the brackets, words, letters and figures "(except the items covered in Sl. No. 80AA in Schedule II]), shall be inserted;
(iii) . in S. No. 400, for the entry in column (3), the entry, "Following motor vehicles of length not exceeding 4000 mm, namely:-
a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and
b) Diesel driven vehicles of engine capacity not exceeding 1500 cc
for persons with orthopedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department", shall be substituted;
(iv). S. No. 446 and the entries relating thereto shall be omitted;
D. in Schedule IV - 14%, -
(i). after S. No. 12 and the entries relating thereto, the following S. No. and the entries shall be inserted, namely: -
E. in Schedule V - 1.5%, -
(i) . S. No. 3 and the entries relating thereto shall be omitted;
(ii) . S. No. 4 and the entries relating thereto shall be omitted;
F. in Schedule VI -0.125%, -
(i) in S. No. 2, for the entry in column (3), the entry, "precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semiprecious stones, temporarily strung for convenience of transport", shall be substituted;
(ii) S. No. 2A and the entries relating thereto shall be omitted;
(iii) in S. No. 3, for the entry in column (3), the entry, "Synthetic or reconstructed precious or semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones, temporarily strung for convenience of transport", shall be substituted;
(iv) S. No. 4 and the entries relating thereto, shall be omitted;
2. This notification shall come into force on the 1st day of October, 2019.
By Order
Principal Secretary (E&T) to the
Government of Himachal Pradesh
Note: - The principal notification No.1/2017-State Tax (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. 12/2019-State Tax(Rate) dated 20th Aug., 2019 published in the Gazette of Himachal Pradesh vide number EXN-F(10)-16/2017, dated the 21st Aug., 2019.