THE HIMACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017 NOTIFICATIONS
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Body Notification No. 2/2020-State Tax (Rate) No.EXN-F(10)-3 /2020 Dated: 13th May, 2020

In exercise of the powers conferred by sub-section (1), (3) and sub-section (4) of section 9, sub-section (1) of secion 11, sub-secton (5) of section 15 and section 148 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, is pleased to make the following further amendments in the notification of the Government of Himachal Pradesh, No.11/2017-Sate Tax(Rate), dated 30th June, 2017, published in Gazette of Himachal Pradesh, vide number EXN-F(10)-15/2017 on 30th June, 2017, namely:-

In the said notification, in the Table, against serial number 25,

(a) after item (i) and entries relating thereto, in columns (3), (4) and (5), the following items and entries shall be inserted, namely:-

(3)	(4)	(5)
"(ia) Maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts	2.5	-

(b) in item (ii), in column (3), after the brackets and figures "(i)", the word, brackets, and figures "and (ia)" shall be inserted.

2. This notification shall come into force with effect from 1st day of April, 2020.

By Order

Sanjay Kundu

Principal Secretary (E&T) to the

Government of Himachal Pradesh