THE HIMACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017 NOTIFICATIONS
-

Body Notification No. 3/2021-State Tax, No. EXN-F(10)-4/2021, Dated 27th April, 2021.

In exercise of the powers conferred by sub-section (6D) of section 25 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Himachal Pradesh, on the recommendations of the Council and in supersession of the notification No. 17/2020-State Tax, dated the 23rd June, 2020, published in the Gazette of Himachal Pradesh vide number EXN-F(10)-4/2020, dated the 24th June, 2020, except as respects things done or omitted to be done before such supersession, hereby notifies that the provision of sub-section (6A) or sub-section (6B) or sub-section (6C) of section 25 of the said Act shall not apply to a person who is,-

(a) not a citizen of India; or

(b) a department or establishment of the Central Government or State Government; or

(d) a statutory body; or

(e) a Public Sector Undertaking; or

(f) a person applying for registration under the provisions of sub-section (9) of section 25 of the said Act.

By Order

(Jagdish Chander Sharma)

Addl. Chief Secretary (E&T) to the

Government of Himachal Pradesh