In exercise of the powers conferred by sub-sections (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 30th June, 2017, namely :-
In the said notification, in the Schedule, -
(i) against S. No. 22, for the entry in column (2), the entry "0303,0304,0305,0306,0307,0308,0309" shall be substituted;
(ii) against S. No. 43B, in column (3), for the entry, the entry "Vegetables provisionally preserved, but unsuitable in that state for immediate consumption" shall be substituted;
(iii) against S. No. 49, in column (3), for the entry, the entry "Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, Pine nuts, fresh, whether or not shelled or peeled" shall be substituted;
(iv) after S. No. 97 and entries relating thereto, the following S. No. and entries shall be inserted, namely: -
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE I]";
(v) S. No. 101 and the entries relating thereto shall be omitted;
(vi) against S. No. 141, for the entry in column (2), the entry "8807" shall be substituted;
2. This notification shall come into force on the 1st day of January, 2022.
By Order
(Jagdish Chander Sharma)
Addl. Chief Secretary (ST&E)
to the Government of Himachal Pradesh