Amendment in Notification No. 2/2017-State Tax (Rate), dated the 30th June, 2017 - 03/2024-State Tax (Rate) - Himachal Pradesh SGST

Government of Himachal Pradesh State Taxes and Excise Department No. EXN-F(10)-1/2024 Dated: Shimla-2, the 06.08.2024. Notification No. 03/2024-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, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, is pleased to make the following further amendments in the notification No. 2/2017-State Tax (Rate), dated the 30th June, 2017, published in the Gazette, vide number EXN-F(10)-14/2017-Loose, dated the 30th June, 2017, namely:- In the said notification, after the Schedule, in the Explanation, in clause (ii), after the entries relating thereto, the following proviso shall be inserted, namely:- Provided that notwithstanding anything contained in the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder, as amended from time to time, the supply of agricultural farm produce in package(s) of commodities containing quantity of more than 25 kilogram or 25 litre shall not be considered as a supply made within the scope of expression pre-packaged and labelled . . 2. This notification shall come into force from the 15th day of July, 2024. By Order (Devesh Kumar) Pr. Secretary (ST E) to the Government of Himachal Pradesh