Seeks to supersede notification 15/2021- CT(R) dated 18.11.2021 and amend Notification No 11/2017- CT (Rate) dated 28.06.2017. - 22/2021-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. 22/2021-State Tax (Rate) In exercise of the powers conferred by sub-sections (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, subsection ( 1) of section 16 and 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, and in supersession of notification of the Government of Himachal Pradesh, No. 15/2021-State Tax (Rate) dated 7 th 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. 11/2017-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, in the TABLE, against serial number 3, - (1) in column (3), in the heading Description of Service , in items (iii), (vi), (ix) and (x), for the words Union territory, a local authority, a Governmental Authority or a Government Entity the words Union territory or a local authority shall be substituted; (2) in column (3), in the heading Description of Service , in items (vii), for the words Union territory, local authority, a Governmental Authority or a Government Entity the words Union territory or a local authority shall be substituted; (3) in column (5), in the heading Condition , the entries against items (iii), (vi), (vii), (ix) and (x), shall be omitted; 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