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<h1>Himachal Pradesh Implements Section 52 of GST Act on October 1, 2018, as per Notification No. 51/2018.</h1> The Governor of Himachal Pradesh has designated October 1, 2018, as the effective date for the implementation of section 52 of the Himachal Pradesh Goods and Services Tax Act, 2017. This decision was formalized through Notification No. 51/2018-State Tax, issued by the Excise and Taxation Department, under the authority granted by sub-section (3) of section 1 of the Act. The notification was signed by the Principal Secretary of Excise and Taxation, ensuring the relevant provisions of the Act are operational from the specified date.