Amendment in Notification No. 11/2017- State Tax (Rate), dated the 30th June, 2017

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....-section (1), sub-section (3) and sub- section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, subsection (1) of section 16 and section 148 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 ....

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....or permitting the use or enjoyment of Intellectual Property (IP) right. 9 -"; (c) against serial number 26, in column (3), - (A) after item (ic) and the entries relating thereto in columns (3), (4) and (5), the following entries shall be inserted, namely:- (3) (4) (5) "(ica) Services by way of job work in relation to manufacture of alcoholic liquor for human consumption 9 -"; (B) in ite....

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....r 34, for items (iii) and (iiia) and the entries relating thereto in columns (3), (4) and (5), following items and entries shall be substituted, namely:- (3) (4) (5) "(iii) Services by way of admission to; (a) theme parks, water parks and any other place having joy rides, merry- go rounds, go carting, or (b) ballet, - other than any place covered by (iiia) below 9 - (iiia) Services by way o....