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of <h1>Himachal Pradesh Amends Tax Notification to Clarify Forward Charge Conditions; Effective July 27, 2023.</h1> The Himachal Pradesh State Tax Department has amended Notification No. 13/2017-State Tax (Rate) through Notification No. 8/2023-State Tax (Rate), effective from July 27, 2023. This amendment modifies Annexure-III of the original notification by replacing the phrase 'during the Financial Year... under forward charge' with 'from the Financial Year... under forward charge and have not reverted to reverse charge mechanism.' This change was made under the authority of the Himachal Pradesh Goods and Services Tax Act, 2017, following recommendations from the GST Council.
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