Specified premises definition clarified to align with notification clause, altering GST rate notification application from next fiscal year. The notification substitutes Explanation item (c) in Notification No. 17/2017-State Tax (Rate) so that 'specified premises' shall have the meaning assigned in clause (xxxvi) of paragraph 4 of Notification No. 11/2017-State Tax (Rate), effective from 1 April 2025, under the authority of the Himachal Pradesh Goods and Services Tax Act.
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Provisions expressly mentioned in the judgment/order text.
Specified premises definition clarified to align with notification clause, altering GST rate notification application from next fiscal year.
The notification substitutes Explanation item (c) in Notification No. 17/2017-State Tax (Rate) so that "specified premises" shall have the meaning assigned in clause (xxxvi) of paragraph 4 of Notification No. 11/2017-State Tax (Rate), effective from 1 April 2025, under the authority of the Himachal Pradesh Goods and Services Tax Act.
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