Amendment in Notification No. 50/2018- State Tax dated 18-09-2018 - 25/2024-State Tax - 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. 25/2024-State Tax In exercise of the powers conferred by sub-section (3) of section 1 read with section 51 of the Himachal Pradesh Goods and Services Tax Act, 2017 (12 of 2017), hereafter in this notification referred to as the said Act, the Governor Himachal Pradesh, on the recommendations of the Council, is pleased to makes the following further amendment in the notification of the Government of Himachal Pradesh [No. 50/2018- State Tax], published in the Gazette of Himachal Pradesh, vide Notification No. EXN-F(10)-24/2018, dated 18-09-2018 , namely: In the said notification, (i) after clause (c) and before the first proviso, the following clause shall be inserted,- (d) any registered person receiving supplies of metal scrap falling under Chapters 72 to 81 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), from other registered person ; (ii) for the third proviso, the following proviso shall be substituted, namely- Provided also that nothing in this notification shall apply to the supply of goods or services or both, which takes place between one person to another person specified under clauses (a), (b), (c) and (d) of sub-section (1) of Section 51 of the said Act, except the person referred to in clause (d) of this notification. 2. This notification shall deemed to come into force with effect from the 10th day of October, 2024. By Order (Devesh Kumar) Pr. Secretary (ST E) to the Government of Himachal Pradesh