Seeks to amend Notification No. 2/2017-State Tax (Rate), dated the 30th June, 2017 - 7/2022-State Tax (Rate) - Himachal Pradesh SGST

Government of Himachal Pradesh State Taxes and Excise Department No. EXN-F(10)-5/2022 Dated: Shimla-2, the 18 July, 2022. Notification No. 7/2022-State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 11 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. 2/2017-State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Himachal Pradesh, vide number EXNF( 10)-14/2017-Loose, dated the 30th June, 2017, namely:- In the said notification, (A) in the Schedule, - (i) against S. Nos. 9 and 22, in column (3), for the portion beginning with the words other than those put up in and ending with the words conditions as in the ANNEXURE I] , the words , other than pre-packaged and labelled shall be substituted; (ii) against S. No. 26, for the entry in column (3), the entry Curd, Lassi, Butter milk, other than pre-packaged and labelled shall be substituted; (iii) against S. Nos. 27,29, 30B, 45, 46A, in column (3), for the portion beginning with the words other than those put up in and ending with the words conditions as in the ANNEXURE I] , the words , other than pre-packaged and labelled shall be substituted; (iv) against S. No. 46B, in column (3), for the portion beginning with the words [other than those and ending with the words conditions as in the ANNEXURE I] , the words , other than pre-packaged and labelled shall be substituted; (v) against S. Nos. 65, 66, 67, 68, 69, 70, 71,72, 73, 74 and 75, in column (3), for the portion beginning with [other than those and ending with the words conditions as in the ANNEXURE I]] , the words , other than pre-packaged and labelled shall be substituted; (vi) against S. Nos. 77 and 78, in column (3), for the portion beginning with the words [other than those and ending with the words conditions as in the ANNEXURE I]] , the words , other than pre-packaged and labelled shall be substituted; (vii) against S. No. 94, for the entry in column (3), the entry (i) Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, other than pre-packaged and labelled.; (ii) Khandsari Sugar, other than pre-packaged and labelled shall be substituted; (viii) against S. No. 95, in column (3), after the word Murki , the words and symbols , other than pre-packaged and labelled shall be inserted; (ix) against S. No. 97A, in column (3), for the portion beginning with the words other than those put up and ending with the words as specified in the ANNEXURE I] , the words , other than pre-packaged and labelled shall be substituted; (x) against S. No. 99, in column (3), the word purified, shall be omitted; (xi) against S. No. 108, in column (3), for the portion beginning with the words [other than those and ending with the words conditions as in the ANNEXURE I]] , the words , other than pre-packaged and labelled shall be substituted; (xiii) S. Nos. 118 and 122 and the entries relating thereto shall be omitted; (xiv) against S. No. 132A, in column (3), for the portion beginning with the words other than those put up and ending with the words as in the ANNEXURE I] , the words , other than pre-packaged and labelled shall be substituted; (xv) S. No. 141 and the entries relating thereto shall be omitted; (B) after the Schedule, in the Explanation, for clause (ii), the following clause shall be substituted, namely:- (ii) The expression pre-packaged and labelled means a pre-packaged commodity as defined in clauses (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder. . 2. This notification shall come into force on the 18th day of July, 2022. By Order (Subhasish Panda) Pr. Secretary (ST E) to the Government of Himachal Pradesh