Amendments in the notification No.13/2017- STATE TAX (RATE), dated the 30th June, 2017. - EXN-F(10)-18/2017 - Himachal Pradesh SGST

EXCISE AND TAXATION DEPARTMENT NOTIFICATION Shimla-2, the 15th September, 2017 No. EXN-F(10)-18/2017.- In exercise of the powers conferred by sub-section (1) of section 9 , sub-section (1) of section 11 , sub-section(5) of section 15 and sub-section(1) of section 16 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, hereby makes the following amendments in the notification No.13/2017- STATE TAX (RATE), dated the 30th June, 2017, published in the official Gazette of Himachal Pradesh, vide number EXN-F(10)- 14/2017-loose dated 30th June, 2017 , namely:- In the said notification,- (i) in the Table, against serial number 1, in column (2), after the words and brackets goods transport agency (GTA) the words and figure , who has not paid central tax at the rate of 6%, shall be inserted; (ii) in the Explanation, after clause (d), the following clause shall be inserted, namely:- (e) A Limited Liability Partnership formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm. . By order, Sd/- Additional Chief Secretary(E T). Note:-The principal notification was published in the Gazette of Himachal Pradesh, vide notification No. 11/2017 - STATE TAX (RATE), dated 30th June, 2017, vide number EXN-F(10)-14/2017-Loose dated 30th June, 2017 .