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of <h1>Himachal Pradesh Amends GST Notification: New Tax Exemptions for Old Age Homes, Electricity Utilities, and More.</h1> The Himachal Pradesh Government has made amendments to Notification No. 12/2017-State Tax (Rate) under the Himachal Pradesh Goods and Services Tax Act, 2017. Key changes include the omission of certain governmental entities from specific tax exemptions, the introduction of new services eligible for tax exemptions, and the modification of existing entries. Notable additions include services by old age homes, electricity distribution utilities, warehousing of minor forest produce, and services by the Coal Mines Provident Fund Organization and National Pension System Trust. Clarifications are also provided regarding the classification of educational boards as educational institutions for examination services.
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