Notification No. 26/2019-State Tax (Rate), No.EXN-F (10)-23 /2019 Dated 6th December, 2019

In exercise of the powers conferred by sub-section (3) of section 11 the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on the recommendations of the Council, and on being satisfied that it is necessary so to do, is pleased to make the following further amendment in the notification of the Government of Himachal Pradesh, No. 11/2017- State Tax (Rate), dated the 30th June, 2017, published in the Rajpatra (e-Gazette) of Himachal Pradesh, vide number EXN-F(10)-15/2017, dated the 30th June, 2017.

In the said notification, in the Table, against serial number 26, in column (3), in item (ic), the following Explanation shall be inserted, namely:-

"Explanation- For the purposes of this entry, the term "bus body building" shall include building of body on chassis of any vechile falling under chapter 87 in the First Schedule to the Customs Tariff Act, 1975."

2. This notification shall come into force w.e.f. 22nd November, 2019.

By Order,

Sanajay Kundu

Principal Secretary (E&T) to the Government of Himachal Pradesh

Note:- The principal notification No. 11/2017- State Tax (Rate), dated the 30th June, 2017 was published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-15/2017, dated the 30th June, 2017 and was last amended by notification No. 20/2019-State Tax (Rate), dated the 1st October, 2019 published in Gazette of Himachal Pradesh number EXN-F(10)-20/2019 on 3rd October, 2019.