Amendment in Notification No. 12/2017-State Tax (Rate), dated the 30th June, 2017 - 1/2023-State Tax (Rate) - Himachal Pradesh SGST

Government of Himachal Pradesh State Taxes and Excise Department No. EXN-F(10)-5/2023 Dated: Shimla-2, the 7th March, 2023. Notification No. 1/2023-State Tax (Rate) In exercise of the powers conferred by sub-section (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, is pleased to make the following amendment further to amend the notification No. 12/2017-State Tax (Rate), dated the 30th June, 2017, published in the e-Gazette of Himachal Pradesh, vide number EXN-F(10)-14/2017-Loose dated the 30th June, 2017, namely: In the said notification, in paragraph 3, in the Explanation, after clause (iv), the following clause shall be inserted, namely: - (iva) For removal of doubts, it is clarified that any authority, board or body set up by the Central Government or State Government including National Testing Agency for conduct of entrance examination for admission to educational institutions shall be treated as educational institution for the limited purpose of providing services by way of conduct of entrance examination for admission to educational institutions. . 2. This notification deemed to be come into force from the 1stday of March, 2023. By Order (Bharat Khera) Pr. Secretary (ST E) to the Government of Himachal Pradesh