Section 89(4B)(a) in Himachal Pradesh Goods and Services Tax Rules, 2017
(a)received supplies on which the supplier has availed the benefit of the notification No. 40/2017-State Tax (Rate) dated the 20th November, 2017, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-40/2017, dated the 21st November, 2017 or notification No. 41/2017-Integrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part- II, Section 3, Sub-section (i), vide number G.S.R 1321(E), dated the 23rd October, 2017; or