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of <h1>Himachal Pradesh amends Tax Notification No. 12/2017; updates service provisions u/s 9. Effective January 1, 2022.</h1> The notification amends the Himachal Pradesh State Tax (Rate) Notification No. 12/2017, effective January 1, 2022. It removes the phrase 'or a Governmental authority or a Government Entity' from the description of services in serial numbers 3 and 3A. Additionally, provisions are added to serial numbers 15 and 17, stating that certain service items do not apply when supplied through an electronic commerce operator, as notified under sub-section (5) of Section 9 of the Himachal Pradesh Goods and Services Tax Act, 2017. These changes are made in the public interest on the Council's recommendations.
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