THE HIMACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017
(AS ASSENTED TO BY THE GOVERNOR ON 22ND JUNE, 2017)
to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the State of Himachal Pradesh and the matters connected therewith or incidental thereto.
BE it enacted by the Legislative Assembly of Himachal Pradesh in the Sixty-eighth Year of the Republic of India as follows :—
1. Short title, extent and commencement.—(1) This Act may be called the Himachal Pradesh Goods and Services Tax Act, 2017.
(2) It extends to the whole of the State of Himachal Pradesh.
(3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint :
Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.
2. Definitions.—In this Act, unless the context otherwise requires,––
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