In exercise of the powers conferred by sub-rule (4) of rule 48 of the Himachal Pradesh Goods and Services Tax Rules, 2017, the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to make the following amendments in notification of the Government of Himachal Pradesh, No.13/2020-State Tax, dated the 23rd June, 2020, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-4/2020, dated the 24th June, 2020, namely:-

In the said notification, in the first paragraph,

(i) before the words "those referred to in sub-rules", the words "a Special Economic Zone unit and" shall be inserted;

(ii) for the words "one hundred crore rupees", the words "five hundred crore rupees" shall be substituted.

By Order

Jagdish Chander Sharma
Principal Secretary (E&T) to the

Government of Himachal Pradesh