Amendment in Notification No. 06/2019-State Tax (Rate) dated the 6th May, 2019 - 3/2021-State Tax (Rate) - Himachal Pradesh SGST

EXCISE AND TAXATION DEPARTMENT Notification No. 3/2021-State Tax (Rate) Shimla-2, the 16th June, 2021 No. EXN-F(10)-4/2021-Vol-I .-In exercise of the powers conferred by Section 148 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, on the recommendations of the Council, is pleased to make the following amendments in the notification of the Government of Himachal Pradesh No. 06/2019-State Tax (Rate) dated the 6 th May, 2019, published in the Gazette of Himachal Pradesh vide number EXN-F(10)-9/2019, dated the 8th May, 2019- In the said notification, in the first paragraph,- (a) for the words in whose case the liability to , the words , who shall shall be substituted; (b) for the words shall arise on the date of issuance of completion certificate for the project, where required, by the competent authority or on its first occupation, whichever is earlier , the words in a tax period not later than the tax period in which the date of issuance of the completion certificate for the project, where required, by the competent authority, or the date of its first occupation, whichever is earlier, falls shall be substituted. 2. This notification shall come into force with effect from the 2nd day of June, 2021. By order, Sd/- (Jagdish Chander Sharma), Addl. Chief Secretary (E T).