In exercise of the powers conferred by sub-section (3) and (4) of section 9, subsection (1) of section 11, sub-section (5) of section 15 and 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 further amendments in the notification of the Government of Himachal Pradesh, No. 12/2017-State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-18/2017 dated 30.6.2017, published in the e-gazette, dated the 30th June, 2017, namely:-

In the said notification, in the TABLE, -

(i) against serial number 3, in column (3), in the heading " Description of Services" , the words "or a Governmental authority or a Government Entity" shall be omitted;

(ii) against serial number 3A, in column (3), in the heading " Description of Services ", the words "or a Governmental authority or a Government Entity" shall be omitted;

(iii) against serial number 15, in column (3), in the heading " Description of Services ", after item (c), the following shall be inserted, namely, -

"Provided that nothing contained in items (b) and (c) above shall apply to services supplied through an electronic commerce operator, and notified under subsection (5) of Section 9 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017).";

(iv) against serial number 17, in column (3), in the heading " Description of Services ", after item (e), the following shall be inserted, namely, -.

"Provided that nothing contained in item (e) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017)."

2. This notification shall come into force with effect from the 1st day of January, 2022.

By Order

(Jagdish Chander Sharma)

Addl. Chief Secretary (ST&E) to the

Government of Himachal Pradesh