Amendment in Notification No. 13/2017- State Tax (Rate), dated the 30th June, 2017 - 29/2019-State Tax (Rate) - Himachal Pradesh SGST

EXCISE AND TAXATION DEPARTMENT NOTIFICATION No. 29/2019-State Tax (Rate) Shimla-2, the 06th January, 2020 No. EXN-F(10)-25/2019-Loose. -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, is pleased to make the following further amendments in the notification of the Government of Himachal Pradesh, No.13/2017- State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Himachal Pradesh, vide number EXN-F(10-15/2017), dated the 30th June, 2017, namely:- In the said notification, in the Table, for serial number 15 and the entries relating thereto, the following shall be substituted, namely:- (1) (2) (3) (4) 15 Services provided by way of renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient, provided to a body corporate. Any person, other than a body corporate who supplies the service to a body corporate and does not issue an invoice charging state tax at the rate of 6 per cent. to the service recipient. Anybody corporate located in the taxable territory. By order, SANJAY KUNDU, Principal Secretary (E T). Note. -The principal notification No. 13/2017-State Tax (Rate), dated the 30th June, 2017 was published in the Gazette of Himachal Pradesh, vide number EXN-F(10-15/2017), dated the 30th June, 2017 and was last amended by notification No. 22/2019 State Tax (Rate), dated the 1st October, 2019 vide number EXN-F(10)-20/2019, dated the 3rd October, 2019.