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

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.... interest so to do, on the recommendations of the Council, is pleased to make the following further amendments in the notification No. 11/2017-State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Himachal Pradesh, vide number EXNF(10-15/2017), dated the 30th June, 2017, namely:- In the said notification,- (1) with effect from the 22ndday of September, 2025,- (a) in the Table, - (i) against serial number 3, in column (3), - (A) against item (vii), for the entry in column (4), the entry "9" shall be substituted; (B) against item (viii), for the entry in column (4), the entry "9" shall be substituted; (C) against item (x), for the entry in column (4), the entry "9" shall be substituted; (ii) against serial num....

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....o in columns (4) and (5), the following shall be substituted: - (3) (4) (5) "(vi) Multimodal transportation of goods where at least two different modes of transport are used by a multimodal transporter from the place of acceptance of goods to the place of delivery of goods, where;     a. Transportation of goods by any mode of transport other than air is involved. 2.5 Provided that the credit of input tax charged on goods and services used in supplying the service, other than input tax credit of input services of transportation of goods (i.e. services of transport of goods procured from other service provider), has not been taken. Provided further that where the supplier of input service of transportation of goods t....

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.... figure "9" shall be substituted; (B) for item (ia) in column (3) and the corresponding entries relating thereto in columns (4) and (5), the following shall be substituted: - (3) (4) (5) "(ia) Renting of goods carriage where the cost of fuel is included in the consideration charged from the service recipient 2.5 Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business has not been taken: [Please refer to Explanation no. (iv)] Provided further that where the supplier of input service in the same line of business charges state tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same ....

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....y others) (i) Services by way of job work in relation to diamonds falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); 0.75 -"; (ii) Services by way of job work in relation to- (a) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); (b) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food falling under heading 2309 of the said chapter; (c) goods falling under Chapter 30 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); (d) Hides, skins and leat....

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....;printing of newspapers, books (including Braille books), journals and periodicals; b. printing of all goods falling under Chapters 48 or 49 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) which attract state tax @2.5% or Nil. 2.5 (vi) Tailoring services. 2.5 (vii) Services by way of any treatment or process on goods belonging to another person, other than (v) and (vi) above. 9 (xi) against serial number 32, in column (3),- (A) against item (i), for the entry in column (4), the entry "2.5" shall be substituted; (B) against item (ia), for the entry in column (4), the entry "2.5" shall be substituted; (xii) against serial number 34, in column (3),- (A) against item (ii....

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....mber 437 of Schedule I of notification No. 9/2025- State Tax (Rate), dated 17 September, 2025." (b) in paragraph 4 relating to Explanation,- (i) for clause (xxxx), the following clause shall be substituted, namely: - "(xxxx)'goods transport agency' means any person who provides service in relation to transport of goods by road and issues a consignment note by whatever name called, but does not include (i) electronic commerce operator by whom the services of local delivery are provided; (ii) electronic commerce operator through whom the services of local delivery are provided"; (ii) after clause (xxxx), the following clauses shall be inserted, namely: - "(xxxxi) 'recognised sporting event' has the same meaning as assigned to it....