Section 138(14)(o) in Himachal Pradesh Goods and Services Tax Rules, 2017
(o)[ where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply.] [Inseretd by Notification No. EXN-F(10)-5/2018, dated 5.6.2018 (w.e.f. 27.6.2017).]