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

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....d 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 in the Gazette of Himachal Pradesh, vide num....

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.... premium, salami, cost, price, development charges or by any other name) and/or periodic rent for construction of a project by a promoter. Any person Promoter."; (ii) in the Explanation, after clause (h), the following clauses shall be inserted, namely:- "(i) The term "apartment" shall have the same meaning as assigned to it in clause (e) under section 2 of the Real Estate (Regul....