Amendment in Notification No. 1/2017-State Tax (Rate), dated the 30th June, 2017 - 05/2024-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 16.12.2024. Notification No. 05/2024-State Tax (Rate) 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 No.1/2017-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, - (a) after Schedule I 2.5%, in List 1, after item number232 and the entries relating thereto, the following item numbers and entries shall be inserted, namely: - (233) Trastuzumab Deruxtecan (234) Osimertinib (235) Durvalumab ; (b) in Schedule II 6%,after S. No. 32B and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - 32C 1905 90 30 Extruded or expanded products, savoury or salted (other than unfried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion) ; (c) in Schedule III 9%,- (i) against S. No. 16, in column (3), for the words un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion , the words un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion, extruded or expanded products, savoury or salted shall be substituted; (ii) for S. No. 435A and the entries relating thereto, the following S. No. and entries shall be substituted, namely:- 435A 9401 [other than 9401 10 00 or 9401 20 00] Seats (other than those of heading 9402), whether or not convertible into beds and parts thereof other than seats of a kind used in aircraft or seats of a kind used for motor vehicles ; (d) in Schedule IV 14%, after S. No. 210 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - 210A 9401 20 00 Seats of a kind used for motor vehicles . 2. This notification shall deemed to come into force on the 10th day of October, 2024. By Order (Devesh Kumar) Pr. Secretary (ST E) to the Government of Himachal Pradesh