Registered person exclusion clarified: government department and local authority added to exceptions under state GST notification. The notification amends Notification No. 13/2020-State Tax by inserting the words 'a government department, a local authority' after the phrase 'notifies registered person, other than', thereby expanding the class of persons treated as exceptions under the cited paragraph of the principal state GST notification pursuant to the enabling rule in the Himachal Pradesh GST Rules.
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Registered person exclusion clarified: government department and local authority added to exceptions under state GST notification.
The notification amends Notification No. 13/2020-State Tax by inserting the words "a government department, a local authority" after the phrase "notifies registered person, other than", thereby expanding the class of persons treated as exceptions under the cited paragraph of the principal state GST notification pursuant to the enabling rule in the Himachal Pradesh GST Rules.
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