The State Taxes and Excise Department, Himachal Pradesh on November 25, 2023, amended notification no. 12/2017-State Tax (Rate), dated June 30, 2017, related to intra-state supply of services.
The following has been stated: -
•In the notification, in the Table - (1.) after serial number 3A and the entries relating thereto, the following serial number and entries shall be inserted, namely:
3B Chapter 99 Services provided to a Governmental Authority by way of - (a) water supply; (b) public health; (c) sanitation conservancy; (d) solid waste management; and (e) slum improvement and upgradation.
•Against serial number 8, in column (3) in the proviso, in item (i), after the words “Department of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)” shall be inserted.
•Against serial number 9, in column (3), in the first proviso, in item (i), after the words “Department of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)” shall be inserted.
This notification shall be deemed to come into force with effect from October 20, 2023.
[Notification No. 13/2023-State Tax (Rate)]
