In exercise of the powers conferred by sub-section (3) of section 9 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on the recommendations of the GST Council, is pleased to make the following further amendments in the notification of the Government of Himachal Pradesh No. 13/2017-State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-14/2017-Loose, dated the 30th June, 2017, namely:-

In the notification, in Annexure III, for the words and figures, "during the Financial Year_________ under forward charge", the words and figures "from the Financial Year_________ under forward charge and have not reverted to reverse charge mechanism" shall be substituted.

2. This notification shall be deemed to have come into force with effect from 27th July, 2023.

By Order

(Bharat Khera)

Pr. Secretary (ST&E) to the

Government of Himachal Pradesh