In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 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. 1/2017-State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-14/2017-Loose dated 30.6.2017, published in the e-gazette, dated the 30th June, 2017, namely:-
(2) In the said notification,-
(c) In Schedule I - 2.5%, -
(i) S.Nos. 203, 207, 211, 216, 217, 218, 218B, 218C, 219A, 219AA, 219B, 220, 221, 222, 223, 224, 224A and 225 and the entries relating thereto shall be omitted;
(d) In Schedule II- 6%,-
(i) S.No. 132A and the entries relating thereto shall be omitted;
(ii) after S.No. 132A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-
(iii) S.No. 132B and the entries relating thereto shall be omitted;
(iv) after S.No. 132B and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-
(v) S.No. 132C and the entries relating thereto shall be omitted;
(vi) after S.No. 132C and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-
(vii) S.No. 132D and the entries relating thereto shall be omitted;
(viii) against S.No. 139, in column (3), for the entry, the entry "Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated or sheathed with rubber or plastics." shall be substituted;
(ix) after S.No. 139 and the entries relating thereto, the following S.No. and entries shall be inserted, namely :-
(x) after S.No. 146 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
(xi) after S.No. 151 and the entries relating thereto, the following S.No. and entries shall be inserted, namely:-
(xii) against S.No. 154, in column (3), for the entry, the entry "Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles." shall be substituted;
(xiii) against S.No. 155, in column (3), for the entry, the entry "Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included." shall be substituted;
(xiv) against S.No. 156, in column (3), for the entry, the entry "Embroidery in the piece, in strips or in motifs." shall be substituted;
(xv) against S.No. 168, in column (3), for the words "this Chapter", the word and the figure "Chapter 59" shall be substituted;
(xvi) after S. No. 168 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
(xvii) against S.No. 169, in column (3), for the entry, the entry "Articles of appam and clothing accessories, knitted or crocheted." shall be substituted;
(xviii) against S.No. 170, in column (3), for the entry, the entry "Articles of apparel and clothing accessories, not knitted or crocheted." shall be substituted;
(xix) S.No. 171 and the entries relating thereto shall be omitted;
(xx) after S.No. 171A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-
c. in Schedule III - 9%, -
(i) S. Nos. 159, 160, 161, 162 and 163 and the entries relating thereto shall be omitted.
2. This notification shall come into force on the 1st day of January, 2022, unless otherwise stated.
By Order
(Jagdish Chander Sharma)
Addl. Chief Secretary (ST&E) to the
Government of Himachal Pradesh