Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by composition taxpayers

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.....2023. Notification No. 36/2023-State Tax In exercise of the powers conferred by the section 148 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter referred to as the said Act), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to notify the electronic commerce operator who is required to collect tax at source under section 52 as th....