In exercise of the powers conferred by 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 amendments in the notification of the Government of Himachal Pradesh No. 06/2019-State Tax (Rate) dated the 6th May, 2019, published in the Gazette of Himachal Pradesh vide number EXN-F(10)-9/2019 dated the 8th May, 2019-

In the said notification, in the first paragraph,-

(a) for the words "in whose case the liability to", the words ", who shall" shall be substituted;

(b) for the words "shall arise on the date of issuance of completion certificate for the project, where required, by the competent authority or on its first occupation, whichever is earlier", the words "in a tax period not later than the tax period in which the date of issuance of the completion certificate for the project, where required, by the competent authority, or the date of its first occupation, whichever is earlier, falls" shall be substituted.

2. This notification shall come into force with effect from the 2nd day of June, 2021.

By Order

(Jagdish Chander Sharma)

Addl. Chief Secretary (E&T) to the

Government of Himachal Pradesh