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 recommendation of the GST Council, is pleased to make the following further amendment in the notification No. 13/2020-State Tax, dated the 23rd June, 2020, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-4/2017-Loose dated the 24th June, 2020, namely:-
In the said notification, in the first paragraph, with effect from the 1st day of August, 2023, for the words "ten crore rupees", the words "five crore rupees" shall be substituted.
By Order
(Bharat Khera)
Pr. Secretary (ST&E) to the
Government of Himachal Pradesh