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 30thJune, 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, -

(A). in Schedule I - 2.5%, -

(i) against serial number 102A, in column (3), for the entry, the following entry shall be substituted, namely: -

"Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)";

(ii) against serial number 103A, in column (3), for the entry, the following entry shall be substituted, namely: -

"Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & additives, husk of pulses including chilka, concentrates including chuni or churi, khanda, wheat bran, deoiled cake]";

(B). in Schedule II - 6%,-

(i) against serial number 48, in column (3), for the entry, the following entry shall be substituted, namely: -

"Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice]";

(ii) against serial number 180, in column (3), for the entry, the following entry shall be substituted, namely: -

"Mathematical boxes, geometry boxes and colour boxes";

(C). in Schedule III - 9%, against serial number 25, in column (3), for the entry, the following entry shall be substituted, namely: -

"Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)]";

2. This notification deemed to be come into force from the 1st day of January, 2023.

By Order

(Bharat Khera)

Pr. Secretary (ST&E) to the

Government of Himachal Pradesh