25_25_2019_rate
In the said notification, in the Table, against serial number 2, for the entry in column (2), the
following entry shall be substituted, namely:—
“Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act,
1975 (51 of 1975).”.
- This notification shall come into force with effect from the 1st day of October, 2019.
By order,
Sd/-
Principal Secretary (E&T).
Note.—The principal notification was published in the Gazette of Himachal Pradesh, vide
notification No. 7/2019-State Tax (Rate), dated the 6th May, 2019, vide number EXNF(10)- 9/2019, dated the 8th May, 2019.
[Authoritative English text of this Department Notification No. EXN-F(10)-20/2019, dated
01 -10-2019 as required under clause (3) of Article 348 of the Constitution of India].
EXCISE AND TAXATION DEPARTMENT
Shimla-2, the 1st October, 2019
Notification No. 25/2019-State Tax (Rate)
No. EXN-F(10)-20/2019.—In exercise of the powers conferred by sub-section (2) of Section
7 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of
Himachal Pradesh, on the recommendations of the Council is pleased to notify that the
following activities or transactions undertaken by the State Government in which it is engaged
as public authority, shall be treated neither as a supply of goods nor a supply of service, namely:—
“Service by way of grant of alcoholic liquor licence, against consideration in the form of
licence fee or application fee or by whatever name it is called.”
By order,
Sd/-
Principal Secretary (E&T).
Explanation.—This notification is being issued to implement the recommendation of the 26th
Goods and Services Tax council meeting held on the 10th March, 2018 that no
GST shall be leviable on licence fee and application fee, by whatever name it is
called, payable for alcoholic liquor for human consumption.
