THE HIMACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017 NOTIFICATIONS
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Body Notification No. 1/2022-State Tax (Rate), No. EXN-F(10)-5/2022, Dated 22nd April, 2022.

In exercise of the powers conferred by sub-section (1) of section 9 and subsection (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 e-Gazette of Himachal Pradesh vide number EXN-F(10)-14/2017-Loose, dated 20th June, 2017, namely:-

In the said notification, -

(a) in Schedule I - 2.5%, serial number 225B, 226, 227, 228 and the entries relating thereto shall be omitted;

(b) in Schedule II - 6%, after serial number 176A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-

"176B	6815	Fly ash bricks or fly ash aggregate with 90 per cent, or more fly ash content; Fly ash blocks
176C	6901 00 10	Bricks of fossil meals or similar siliceous earths
176D	6904 10 00	Building bricks
176E	6905 10 00	Earthen or roofing tiles".

2. This notification shall come into force on the 1st day of April, 2022.

By Order

(Subhasish Panda)

Pr. Secretary (ST&E) to the

Government of Himachal Pradesh