In exercise of the powers conferred by sub-section (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 GST Council, on being satisfied that it is necessary in public interest so to do, is pleased to make the following amendments in the notification of the Government of Himachal Pradesh, No. 26/2018-State Tax (Rate), dated the 31st December, 2018, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-33/2018, dated the 31st December, 2018, namely:-

In the said notification, -

(A) in the opening paragraph, for the phrase "paragraph 4.41", the phrase "paragraph 4.40", shall be substituted;

(B) in the Explanation, -

(i) for clause (a), the following clause shall be substituted, namely: -

"(a) "Foreign Trade Policy" means the Foreign Trade Policy, 2023, notified by the Government of India in the Ministry of Commerce and Industry vide notification No. 1/2023 dated the 31st March, 2023, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-Section (ii) vide S.O. 1565 (E). dated the 31st March, 2023;"

(ii) for clause (b), the following clause shall be substituted, namely:-

"(b) "Handbook of Procedures" means the Handbook of Procedure, notified by the Government of India in the Ministry of Commerce and Industry vide Public Notice No. 01/2023 dated the 1st April, 2023, Extraordinary, Part-I, Section 1 vide F. No. 01/75/171/00016/AM-23/FTP Cell dated the 1st April, 2023;"

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