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of <h1>Himachal Pradesh GST Order 2019: Clarifies Bill of Supply Requirement for Exempt Goods and Section 10 Tax Payers.</h1> The Himachal Pradesh Goods and Services Tax (Third Removal of Difficulties) Order, 2019, issued by the State Government, clarifies the application of clause (c) of sub-section (3) of Section 31 of the Himachal Pradesh GST Act, 2017. It specifies that individuals supplying exempted goods or services, or paying tax under Section 10, should issue a bill of supply instead of a tax invoice. This order applies to those paying tax under Notification No. 2/2019-State Tax (Rate) dated March 7, 2019. The order aims to address difficulties in implementing these provisions.
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