Seeks to amend Notification No. 02/2019- State Tax (Rate), dated the 7th March, 2019,

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....rred by sub-section (1) of section 9, sub-section of section 11, sub-section (1) of section 16 of the Himachal Pradesh Goods and Himachal Pradesh, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of Himachal Pradesh No. 02/2019- State Tax (Rate), dated the ....

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....mount, the balance of input tax credit, if any, lying in his electronic credit ledger shall lapse."; (ii) in paragraph 3, in the Explanation, after clause (ii), the following clause shall be inserted, namely: - "(iii) the Himachal Pradesh Goods and Services Tax Rules, 2017, as applicable to a person paying tax under section 10 of the said Act shall, mutatis mutandis, apply to a person ....