Amendment in Notification No. 13/2017- State Tax (Rate), dated the 30th June, 2017

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....33/2018.-In exercise of the powers conferred by sub-section (3) of section 9 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to make the following further amendments in the notification of the Government of Himachal Pradesh, No.13/2017- State Tax (Rate), dated the 30th June, 2017, published i....

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.... section 51 and not for making a taxable supply of goods or services."; (b) after serial number 11 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:- (1) (2) (3) (4) "12 Services provided by business facilitator (BF)to a banking company Business facilitator (BF) A banking company, located in the taxable territory ....

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....f the said Act and not for making a taxable supply of goods or services; or (i) a registered person paying tax under section 10 of the said Act. Any  person  other  than  a body corporate A registered person, located in the taxable territory."; (ii) in the Explanation, after clause (g), the following clause shall be inserted, namely:- "(h) provisions of thi....