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 the recommendations of the Council, is pleased to make the following amendments in the notification of the Government of Himachal Pradesh, No.26/2018-State Tax (Rate), dated the 31st December, 2018, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-33/2018, dated the 31st December, 2018, namely:-

In the said notification, -

(i) for the word "gold", wherever it occurs, the words and symbols, "gold/silver/platinum", shall be substituted;

(ii) in the opening paragraph, for the words and figures, "heading 7108", the words and figures, "Chapter 71", shall be substituted;

(iii) in the Explanation, for clause (d), the following clause shall be substituted, namely:-

"(d) "Chapter" means heading as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).";

2. This notification shall come into force on the 1st October, 2019.

By Order

Principal Secretary (E&T) to the

Government of Himachal Pradesh