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Amendment in Notification No. 12/2017- State Tax (Rate), dated the 23thJune, 2017

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....3/2018.- In exercise 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, is pleased to make the following further amendments in the notification of the Government of Himachal Pra....

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.... (10 of 2017) only for the purpose of deducting tax under Section 51 and not for making a taxable supply of goods or services. Nil Nil"; (b) after serial number 27 and the entries relating thereto, the following serial number and entries shall be inserted, namely:- (1) (2) (3) (4) (5) "27A Heading 9971 Services provided by a banking company to Basic Saving Ba....

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....India Act, 1992 (34 of 1992) by way of rehabilitation, therapy or counselling and such other activity as covered by the said Actat medical establishments, educational institutions, rehabilitation centers established by Central Government, State Government or Union territory or an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961). Nil Nil"; (ii) in paragra....