In exercise of the powers conferred by section 148 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.4/2018- State Tax (Rate), dated the 24th January, 2019 published in the Gazette of Himachal Pradesh vide number EXN-F(10)-6/2018, dated the 24th January, 2018, namely:-

After paragraph, the following explanation shall be inserted, namely: -

"Explanation.-

Nothing contained in this notification shall apply with respect to the development rights supplied on or after 1st April, 2019.".

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

By Order

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. 4/2018 - State Tax (Rate), dated the 24thJanuary, 2018, vide number EXN-F(10)-6/2018, dated the 24th January, 2018.