Section 2(16) in The Himachal Pradesh Goods and Services Tax Act, 2017
(16)"Board" means the [Central Board of Indirect Taxes and Customs] [Substituted 'Central Board of Excise and Customs' by Himachal Pradesh Act No. 1 of 2019, dated 24.1.2019.] constituted under the Central Boards of Revenue Act, 1963, ( 54 of 1963);
