Amendment in Notification No. 5/2017- State Tax dated 24.06.2017 - 24/2024-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. 24/2024-State Tax In exercise of the powers conferred by sub-section (2) of section 23 of the Himachal Pradesh Goods and Services Tax Act, 2017 (12 of 2017), the Governor Himachal Pradesh, on the recommendations of the Council, is pleased to makes the following amendments in the notification of the Government of Himachal Pradesh, , [No. 5/2017- State Tax], published in the Gazette of Himachal Pradesh, vide Notification No. EXN-F(10)-13-2017 dated 24.06.2017, namely:- In the said notification, after the opening paragraph, the following proviso shall be inserted, namely :- Provided that nothing contained in this notification shall apply to any person engaged in the supply of metal scrap, falling under Chapters 72 to 81 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975). . 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