In exercise of the powers conferred by sub-section (1) of section 11 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to make the following further amendments in the notification of the Government of Himachal Pradesh No. 2/2017- State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Himachal Pradesh vide number EXN-F(10)-14/2017-Loose, dated the 30th June, 2017, namely:-
In the said notification, in the Schedule, for S. No. 86 and entries relating thereto, the following S. No. and entries thereto shall be substituted, namely:-
Explanation: This entry does not cover seeds meant for any use other than sowing.";
2. This notification shall come into force with effect from the 1st day of October, 2021
By Order
(Jagdish Chander Sharma)
Addl. Chief Secretary (ST&E) to the
Government of Himachal Pradesh