Section 138(14)(j) in Himachal Pradesh Goods and Services Tax Rules, 2017
(j)where the goods being transported are exempt from tax under notification No. 7/2017-STATE TAX (RATE) dated 30th June 2017 published in the Gazette of Himachal Pradesh, vide number EXNF( 10)-15/2017 dated the 30th June, 2017 as amended from time to time and notification No. EXN-F(10)-33/2017 dated the 9th October, 2017 published in the Gazette of Himachal Pradesh, vide number EXNF( 10)-33/2017 dated the 12th October, 2017 as amended from time to time;