Amendment in Notification No. 49/2023-State Tax, dated 10th November, 2023

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....ers conferred by sub-section (5) of section 15 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 amendment in the notification No. 49/2023-State Tax, dated 10^th November, 2023 published in the Gazette vide number EXN-F(10)-5/2023 dated 25th November, 2023, namely:- In ....

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....bacco; tobacco extracts and essences (other than biris) 5. 2404 11 00 Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion 6. 2404 19 00 Products  containing  tobacco or  nicotine substitutes and intended for inhalation without combustion Explanation. - For the purposes of this clause, - (a). "retail sale p....

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....as, each such retail sale price shall be the retail sale price for the purposes of valuation of the specified goods intended to be sold in the area to which the retail sale price relates. (e). "tariff item", "heading", "sub-heading" and "Chapter" shall mean respectively a tariff item, heading, sub-heading, and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 ....