In exercise of the powers conferred by sub-section (2) of section 1 of the Himachal Pradesh Goods and Services Tax (Amendment) Act, 2020 (12 of 2020), (hereinafter referred to as the said Act), the Governor of Himachal Pradesh is pleased to appoint the 1st day of January, 2021, as the date on which the provisions of sections 3, 4, 5, 6, 7, 8, 9, 10 and 14 of the said Act shall come into force.

By Order

(Jagdish Chander Sharma)

Principal Secretary (E&T) to the

Government of Himachal Pradesh