Section 54(4) in Himachal Pradesh Goods and Services Tax Rules, 2017
(4)Where the supplier of taxable service is supplying passenger transportation service, a tax invoice shall include ticket in any form, by whatever name called, whether or not serially numbered, and whether or not containing the address of the recipient of service but containing other information as mentioned under rule 46.[Provided that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of ticket in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).] [Inserted by Notification No. EXN-F(10)-33/2018, dated 31.12.2018 (w.e.f. 27.6.2017).]
