Amendments in the Notification No.13/2017- State Tax (Rate), dated the 30th June, 2017 - EXN-F(10)-06/2018-03/2018-State Tax (Rate) - Himachal Pradesh SGST

Government of Himachal Pradesh Excise and Taxation Department Notification No. 03/2018-State Tax (Rate) No.EXN-F(10)-6/2018 Dated: Shimla-2 24th January, 2018 In exercise of the powers conferred by sub-section (3) 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 Council, hereby makes the following further amendments in the notification No.13/2017- State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Himachal Pradesh, vide number No. EXN-F(10-15/2017, dated the 30th June, 2017, with effect from 25th January, 2018, namely:- In the said notification,- (i) in the Table, after serial number 5 and the entries relating thereto, the following serial number and the entries relating thereto shall be inserted, namely: - (1) (2) (3) (4) 5A Services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a person registered under the Central Goods and Services Tax Act, 2017 (12 of 2017). Central Government, State Government, Union territory or local authority Any person registered under the Central Goods and Services Tax Act, 2017. ; (ii) in the Explanation, after clause (e), the following clause shall be inserted, namely: - (f) insurance agent shall have the same meaning as assigned to it in clause (10) of section 2 of the Insurance Act, 1938 (4 of 1938). . By order, Principal Secretary (E T) to the Government of Himachal Pradesh Note : -The principal notification was published vide notification No. 13/2017-State Tax (Rate), dated the 30th June, 2017, vide number EXN-F(10-15/2017, dated the 30th June, 2017 and was last amended by notification No. 33/2017 - State Tax (Rate), dated the 15th November, 2017 vide number No. EXN-F(10)-39/2017, dated the 15th November, 2017.