Section 138(14)(e) in Himachal Pradesh Goods and Services Tax Rules, 2017
(e)where the goods, other than de-oiled cake, being transported, are specified in the Schedule appended to notification No. 2/2017- STATE TAX (RATE) dated the 30th June, 2017 published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-14/2017-Loose dated the 30th June, 2017 as amended from time to time;