Himachal Pradesh Amends Tax Notification: Changes to Service Descriptions Effective January 1, 2022.

The Government of Himachal Pradesh has issued Notification No. 22/2021-State Tax (Rate), amending Notification No. 11/2017-State Tax (Rate) dated June 30, 2017. This amendment supersedes Notification No. 15/2021-State Tax (Rate) dated December 7, 2021. The changes involve modifications to the description of services in the notification's table, specifically replacing references to "Union territory, a local authority, a Governmental Authority or a Government Entity" with "Union territory or a local authority" in certain items. Additionally, certain conditions in the table have been omitted. This notification is effective from January 1, 2022.