In exercise of the powers conferred by sub-section (3) of section 1 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) and in supercession of the notification No. 33/2017-State Tax, dated the 9th October, 2017, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-34/2017, dated the 23rd October, 2017, except as respects things done or omitted to be done before such supersession, the Governor of Himachal Pradesh is pleased to appoint the 1st day of October, 2018, as the date on which the provisions of section 51 of the said Act shall come into force with respect to persons specified under clauses (a), (b) and (c) of sub-section (1) of section 51 of the said Act and the persons specified below under clause (d) of sub-section (1) of section 51 of the said Act, namely:-

(a) an authority or a board or any other body,-

(i) set up by an Act of Parliament or a State Legislature; or

(ii) established by any Government,

with fifty-one percent. or more participation by way of equity or control, to carry out any function;

(b) Society established by the Central Government or the State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860);

(c) public sector undertakings.

By order

(Jagdish Chander Sharma)

Pr.Secretary(E&T) to the

Government of Himachal Pradesh