Recommendations of the Council, to notify the registered person who did not opt for the composition levy under section 10 the state tax on the outward supply of goods at the time of supply.

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..... Dated: Shimla the 15th Nov., 2017 Notification No. 66/2017-State Tax No. EXN-F(10)-20/2016-Vol.1 - In exercise of the powers conferred by section 148 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this notification referred to as the said Act) and in supersession of notification No. 40/2017-State Tax, dated the 15th Nov., 2017, published in .....

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