Amendment in Notification No. 1/2017-State Tax (Rate), dated the 30th June, 2017 - 09/2023-State Tax (Rate) - Himachal Pradesh SGST

STATE TAXES AND EXCISE DEPARTMENT Notification No. 9/2023-State Tax (Rate) Shimla-2, the 10th August, 2023 No. EXN-F(10)-5/2023. 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 GST Council, 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%, (i) after S. No. 99A and entries relating thereto, the following S. No. and entries shall be inserted, namely: (1) (2) (3) 99B. 1905 Un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion ; (ii) after S. No. 108 and entries relating thereto, the following S. No. and entries shall be inserted, namely: (1) (2) (3) 108A. 2309 Fish soluble paste ; (iii) after S. No. 156A and entries relating thereto, the following S. No. and entries shall be inserted, namely: (1) (2) (3) 156B. 2619 Linz-Donawitz (LD) Slag ; (v) after serial number 218A and the entries relating thereto, the following S. No. and entries shall be inserted, namely: (1) (2) (3) 218AA 56050020 Imitation zari thread or yarn known by any name in trade parlance ; B. in Schedule-II 6%, against S. No. 137, for the entry in column (3), the entry Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal, other than (i) real zari thread (gold) and silver thread combined with textile thread (ii) imitation zari thread or yarn known by any name in trade parlance shall be substituted; C. in Schedule-III 9%, (i) against S. No. 16, in column (3), for the words toasted bread and similar toasted products , the words toasted bread and similar toasted products, un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion shall be substituted; (ii) against S. No. 28, for the entry in column (3), the entry Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel, other than Linz-Donawitz (LD) slag shall be substituted; 2. This notification shall be deemed to have come into force with effect from 27th July, 2023. By order, Sd/- (BHARAT KHERA), Pr. Secretary (ST E).