Rule 2, Himachal Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Forms) Rules, 2016 [S3J-WHV]
As at 7 September 2026. In force from 17 July 2016.
Definitions.—In these rules, unless the context otherwise requires,— (a) "Act" means the Mines and Minerals (Development and Regulation) Act, 1957 (67 of 1957); (b) "exporter" means a person carrying on the export of goods; (c) "return" means a return received, held or disposed of by a exporter in the course of the export of goods; (d) "Form GSTR-9" means the form so numbered in the Schedule; (e) words and expressions used herein and not defined but defined in the Act shall have the meanings respectively assigned to them in the Act.
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