Amendment in Notification No. 15/2017-State Tax (Rate), dated the 30th June, 2017 - 15/2023-State Tax (Rate) - Himachal Pradesh SGST

Government of Himachal Pradesh State Taxes and Excise Department No. EXN-F(10)-5/2023-I Dated: Shimla-2, the 25.11. 2023. Notification No. 15/2023-State Tax (Rate) In exercise of the powers conferred by sub-sections (3) of section 54 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 GST Council, is pleased to make the following amendments in the notification of the Government of Himachal Pradesh, No. 15/2017-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 opening paragraph, for the words, brackets, letter and figures specified in sub-item (b) of item 5 of Schedule II of the Himachal Pradesh Goods and Services Tax Act , the words, of construction of a complex, building or a part thereof, intended for sale to a buyer, wholly or partly, where the amount charged from the recipient of service includes the value of land or undivided share of land, as the case may be, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier , shall be substituted. 2. This notification shall deemed to come into force with effect from the 20th day of October, 2023. By Order (Bharat Khera) Pr. Secretary (ST E) to the Government of Himachal Pradesh