Eligibility period extended: benefits may apply to any preceding financial year from 2017-18 onwards, including exports. Amends Notification No. 13/2020-State Tax to substitute 'a financial year' with 'any preceding financial year from 2017-18 onwards' and to insert 'or for exports' after 'goods and services or both to a registered person,' thereby extending temporal scope to prior financial years and explicitly including exports within the notification's coverage, effected under the powers of sub-rule (4) of rule 48 of the Himachal Pradesh GST Rules, 2017.
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Eligibility period extended: benefits may apply to any preceding financial year from 2017-18 onwards, including exports.
Amends Notification No. 13/2020-State Tax to substitute "a financial year" with "any preceding financial year from 2017-18 onwards" and to insert "or for exports" after "goods and services or both to a registered person," thereby extending temporal scope to prior financial years and explicitly including exports within the notification's coverage, effected under the powers of sub-rule (4) of rule 48 of the Himachal Pradesh GST Rules, 2017.
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