Seeks to supersede notification 14/2021-State Tax (Rate), dated the 7th December, 2021 and amend Notification No 1/2017-State Tax (Rate), dated the 30th June, 2017 - 21/2021-State Tax (Rate) - Himachal Pradesh SGST

Government of Himachal Pradesh State Taxes and Excise Department No. EXN-F(10)-4/2021-Vol-I Dated: Shimla-2, the 11.02.2022. Notification No. 21/2021-State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 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 in supersession of notification of the Government of Himachal Pradesh No. 14/2021-State Tax (Rate), dated the 7th December, 2021, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-4/2021-Vol-I dated the 15th December, 2021, is pleased to make the following further amendments in the notification of the Government of Himachal Pradesh, No. 1/2017-State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Himachal Pradesh vide number EXN-F(10)-14/2017-Loose, dated the 30th June, 2017, namely :- In the said notification,- a. in Schedule I 2.5%, serial number 225 and the entries relating thereto shall be omitted; b. in Schedule II 6%, after serial number 171 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - 171A1 64 Footwear of sale value not exceeding ₹ 1000 per pair. 2. This notification shall come into force on the 1st day of January, 2022. By Order (Subhasish Panda) Pr. Secretary (ST E) to the Government of Himachal Pradesh