In exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the Himachal Pradesh Goods and Services Tax Rules, 2017, the Commissioner of State Taxes and Excise, Himachal Pradesh hereby rescinds all notification issued under clause (d) of sub-rule (14) of rule 138 of the Himachal Pradesh Goods and Services Tax Rules, 2017 except, as respects things done or omitted to be done before such rescindment.

(ii) This notification shall come into force w.e.f. 1st June, 2018

By order,

Commissioner of State Tax and Excise

Himachal Pradesh