30_30_2018_Rate
[Authoritative English test of this Department Notification No.EXN-F(10)-33/2018 dated 31-12-2018 as required under clause (3) of Article 348 of the Constitution of India].
EXCISE AND TAXATION DEPARTMENT
NOTIFCATION No. 30/2018-State Tax (Rate)
Shimla -2, the 31 December, 2018
No.EXN-F(10)-33/2018. —In exercise of the powers conferred by sub-section (3) 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 Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the notification of the Government of Himachal Pradesh, No. 11/2017- State Tax (Rate), dated the 30 June, 2017, published in the Gazette of Himachal Pradesh, vide number EXN-F(10-15/2017), dated the 30 June, 2017, hereby inserts the following Explanation in the said notification, in the Table, against
“Explanation 2.—Nothing contained in this item shall apply to supply of a service other
- The existing Explanation in the above items shall be renumbered as Explanation 1.
- This notification shall come into force on the 1 day of January, 2019.
Note:— The principal notification No. 11/2017- State Tax (Rate), dated the 30 June, 2017, was published in the Gazette of Himachal Pradesh, vide number EXN-F(10-15/2017), dated the 30 June, 2017 and was last amended by notification No. 17/2018-State Tax (Rate), dated