Amendments in the Notification No.12/2017- State Tax (Rate), dated the 30th June, 2017.

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....se of the powers conferred by sub-section (1) of section 11 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification No.12/2017- State Tax (Rate), dated the 30th June, 2017, ....

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....nt, Union territory or local authority, in the form of grants. Nil Nil"; (c) after serial number 21 and the entries relating thereto, the following serial number and entries shall be inserted namely: - (1) (2) (3) (4) (5) "21A Heading 9965 or Heading 9967 Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than ....

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....l Nil"; (d) after serial number 23 and the entries relating thereto, the following serial number and entries shall be inserted namely: - (1) (2) (3) (4) (5) "23A Heading 9954 Service by way of access to a road or a bridge on payment of annuity. Nil Nil"; (e) in serial number 41, for the entry in column (3), the following entry shall be substituted namely: - "Upfront amount (called as....