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of <h1>Himachal Pradesh Amends GST Notification, Expands Definitions and Exemptions for Services in Serial 5, Entries 9C, 21A, 23A.</h1> The Government of Himachal Pradesh has amended Notification No. 12/2017-State Tax (Rate) under the Himachal Pradesh Goods and Services Tax Act, 2017. Key changes include the substitution of 'governmental authority' with broader entities like Central Government and local authorities in serial number 5, and the introduction of new entries such as 9C, 21A, and 23A, which detail tax exemptions for specific services. Additionally, definitions for 'Governmental Authority' and 'Government Entity' have been updated to specify entities with significant government participation. These amendments aim to clarify tax liabilities and exemptions for various services and entities.
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