In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) read with clause(c) of rule 9 of rule 25 of the Himachal Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2019 (hereinafter referred to as the rules), made vide notification No.31/2019-State Tax, dated the 17 th July, 2019, published in the Gazette of Himachal Paradesh vide number EXN-F(10)-15/2019, dated the 25th July, 2019, the Governor of Himachal Pradesh, is pleased to appoint the 21st day of April, 2020, as the date from which the said provisions of the rules, shall come into force.

By Order

Sanjay Kundu

Principal Secretary (E&T) to the

Government of Himachal Pradesh