Section 7(1A) in The Himachal Pradesh Goods and Services Tax Act, 2017
(1A)[ where certain activities or transactions constitute a supply in accordance with the provisions of sub-section (1), they shall be treated either as supply of goods or supply of services as referred to in SCHEDULE-II.] [Inserted by Himachal Pradesh Act No. 1 of 2019, dated 24.1.2019.]
