In exercise of the powers conferred by rule 5 of the Himachal Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2019, made vide notification No. 31/2019- State Tax, dated the 17th July, 2019, published in the Gazette of Himachal Pradesh (e-Gazette), vide number EXN-F(10)-15/2019, dated the 25th July, 2019, the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to appoint the 1st day of April, 2020, as the date from which the provisions of the said rule, shall come into force.

By Order Sanjay Kundu

Principal Secretary (E&T) to the

Government of Himachal Pradesh