Amendment in Notification No. 1/2017-State Tax (Rate), dated the 30th June, 2017 - 01/2025-State Tax (Rate) - Himachal Pradesh SGST

Government of Himachal Pradesh State Taxes and Excise Department No. EXN-F(10)-2/2025 Dated: Shimla-2, the 15.02.2025. Notification No. 01/2025-State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 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 GST Council, hereby makes the following further amendments in the notification of the Government of Himachal Pradesh, No. 1/2017-State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-14/2017-Loose, dated the 30th June, 2017, namely: - In the said notification, (a) in Schedule I 2.5%, after S. No. 98A and the entries relating thereto, the following S. No. and entries shall be inserted, namely:- 98B. 1904 Fortified Rice Kernel (FRK) (b) in Schedule III 9%, against S. No. 15, in column (3), after the words commonly known as Murki , the words , Fortified Rice Kernel (FRK) shall be inserted; (c) after the Schedule VII, in the Explanation, for clause (ii) and the proviso appended to it, the following clause shall be substituted, namely: - (ii) The expression pre-packaged and labelled means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are prepacked as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder. . 2. This notification shall deemed to come into force with effect from the 16th day of January, 2025. By Order (Devesh Kumar) Pr. Secretary (ST E) to the Government of Himachal Pradesh