The Government of Himachal Pradesh on December 14, 2024, issued a notification regarding the Service by way of renting of any property other than residential dwelling.
Under the Himachal Pradesh Goods and Services Tax Act, 2017, has amended Notification No. 13/2017-State Tax (Rate), dated June 30, 2017. The amendment introduces a new entry (5AB) in the notification table, specifying that services related to renting non-residential properties, when provided by unregistered persons to registered persons, will fall under the reverse charge mechanism. This change aligns with the recommendations of the GST Council.
This notification shall come into force with effect from October 10, 2024.
[Notification No. 9/2024-State Tax (Rate)]
