Commencement of Section 52: provisions take effect by gubernatorial appointment under Act notification, formalised by state tax department. The Governor, exercising powers under sub section (3) of section 1 of the Himachal Pradesh Goods and Services Tax Act, 2017, by Notification No. 51/2018 State Tax dated 17 September 2018, appoints a specified future calendar date as the day on which Section 52 of the Act shall come into force, the notification being formalised by the Principal Secretary of the Excise and Taxation Department.