Exempts intra-State supplies of goods or services or both received by a deductor under section 51.

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..... sh SGST
Himachal Pradesh SGST
EXCISE AND TAXATION DEPARTMENT NOTIFICATION NO. 9/2017-State Tax (Rate) Shimla-171002, the 30th June, 2017 No. EXN-F(10-15/2017.-In exercise of the powers confer .....

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..... of the said Act, from any supplier, who is not registered, from the whole of the state tax leviable thereon under sub-section (4) of section 9 of the said Act, subject to the condition that the deduc .....

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