In exercise of the powers conferred by sub-sections (5) 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. 17/2017-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,

(i) in clause (i), for the words "omnibus or any other motor vehicle", the words "or any other motor vehicle except omnibus" shall be substituted;

(ii) after clause (i), the following clause shall be inserted, namely:-

"(ia) services by way of transportation of passengers by an omnibus except where the person supplying such service through electronic commerce operator is a company.";

(iii) in the Explanation, after item (c), the following item shall be inserted, namely,-

"(d) "Company" has the same meaning as assigned to it in clause (20) of section 2 of the Companies Act, 2013 (18 of 2013).".

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