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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Local delivery services excluded from the state tax notification, except when supplied via e commerce operators with registration liability.</h1> The notification amends Himachal Pradesh State Tax (Rate) No.17/2017 by inserting clause (v) to exclude services by way of local delivery from the notification, except where such services are supplied through an electronic commerce operator and the supplier is liable for registration under sub section (1) of section 22 of the Central Goods and Services Tax Act, 2017; effective 22 September 2025.

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