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

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..... b-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 further amendments in the notificati .....

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..... , namely,- "Provided that nothing contained in items (b) and (c) above shall apply to services supplied through an electronic commerce operator, and notified under sub- section (5) of Section 9 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017)."; (iv) against serial number 17, in column (3), in the heading "Description of Services ", after item (e), the following .....

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