THE HIMACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017 NOTIFICATIONS
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Body Notification No. 13/2023-State Tax (Rate), No. EXN-F(10)-5/2023-I, Dated 25th November, 2023.

In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the GST Council, is pleased to make the following amendments further to amend the notification of the Government of Himachal Pradesh, No. 12/2017-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 said notification, in the Table,-

(1) after serial number 3A and the entries relating thereto, the following serial number and entries shall be inserted, namely:-

(1)

(2)

(3)

(4)

(5)

"3B

Chapter 99

Services provided to a Governmental Authority by way of -

(a) water supply;

(b) public health; (c)sanitation conservancy;

(d) solid waste management; and

(e) slum improvement and upgradation.

Nil

Nil";

(2) against serial number 6, in column (3), in item (a), after the words " Department of Posts", the words and brackets "and the Ministry of Railways (Indian Railways)" shal be inserted;

(3) against serial number 7, in column (3), in the Explanation, in item (a), in sub-item (i), after the words "Department of Posts", the words and brackets "and the Ministry of Railways (Indian Railways)" shall be inserted;

(4) against serial number 8, in column (3), in the proviso, in item (i), after the words "Department of Posts", the words and brackets "and the Ministry of Railways (Indian Railways)" shall be inserted;

(5) against serial number 9, in column (3), in the first proviso, in item (i), after the words "Department of Posts", the words and brackets "and the Ministry of Railways (Indian Railways)" shall be inserted;

2. This notification shall deemed to come into force with effect from the 20th day of October, 2023.

By Order

(Bharat Khera)

Pr. Secretary (ST&E) to the

Government of Himachal Pradesh