The Government of Himachal Pradesh on November 10, 2023, amended an older notification No. 1/2017 State Tax (Rate) dated June 30, 2017, related to the rate of the state tax on intra-state supplies of goods.
This notification shall come into force with effect from October 01, 2023.
The following has been stated: -
• In Schedule IV after S. No. 227 and the entries related thereto, the following S. No., and entries shall be inserted, namely: - 227A which talks about specified actionable claims.
S.No.228 and 229 and the entries relating thereto shall be omitted.
• The words and expressions used and not defined in this notification, but defined in the Himachal Pradesh State Goods and Services Tax Act, 2017, Central Goods and Service Tax Act, 2017, and the Integrated Goods and Services Tax Act, 2017, shall have the same meanings as assigned to them in those Acts.
The detailed notification is given in the document attached below.
[Notification No. 11/2023-State Tax (Rate)]
