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        Case ID :
        GST - States

        Corrigendum - Himachal Pradesh Goods and Services Tax Rules, 2017 & notification No.7/2017-State Tax, dated 30-6-2017 - EXN-F(10)-23/2017 - Himachal Pradesh SGST

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        Terminology correction: replacement of 'Board' with 'Government' in GST rules with retrospective effect. The corrigendum directs substitution of the word 'Board' with 'Government' in rule 26(1), the first proviso to rule 46, clause (d) of rule 55(1), and clause (g) of para 2 of the State Tax notification; the amendment operates retrospectively from the first day of July, 2017.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Terminology correction: replacement of 'Board' with 'Government' in GST rules with retrospective effect.

                                The corrigendum directs substitution of the word 'Board' with 'Government' in rule 26(1), the first proviso to rule 46, clause (d) of rule 55(1), and clause (g) of para 2 of the State Tax notification; the amendment operates retrospectively from the first day of July, 2017.


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