jkti=] fgekpy izns'k

fgekpy izns'k jkT; 'kklu }kjk izdkf'kr

lkseokj] 23 vDrwcj] 2017@1 dkfrZd] 1939

fgekpy izns'k ljdkj

[Authoritative English text of this Department Notification No.EXN-F(10)-33/2017 dated

09/10/2017 as required under clause (3) of article 348 of the Constitution of India].

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION

Shimla-2 the 9^th October, 2017

No. EXN-F(10)-33/2017.—In exercise of the powers conferred by clause (ii) of the proviso

to subsection (3) of section 54 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of

150&jkti=@2017&23&10&2017

¼7247½

7248

jkti=] fgekpy izns'k] 23 vDrwcj] 2017@1 dkfrZd] 1939

2017), the Governor of Himachal Pradesh, on the recommendations of the Council, hereby makes

the following amendments in the notification 5/2017-STATE TAX (RATE), dated the 30th June,

2017, published in the Gazette of Himachal Pradesh, vide No. EXN-F(10)-15/2017), dated 30th

June, 2017, namely:—

In the said notification, in the Table, after S. No.6 and the entries relating thereto, the

following serial numbers and the entries shall be inserted, namely:—

"6A

5801

Corduroy fabrics.".

By order,

Sd/-

Additional Chief Secretary.

_________

[Authoritative English text of this Department Notification No. EXN-F(10)-34/2017 dated

09/10/2017 as required under clause (3) of article 348 of the Constitution of India].

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 34/2017-STATE TAX

Shimla, the 9^th October, 2017

No. EXN-F(10)-34/2017.—In exercise of the powers conferred by sub-section (2) of

section 23 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor

of Himachal Pradesh, on the recommendations of the Council, is pleased to hereby specify the

casual taxable persons making taxable supplies of handicraft goods as the category of persons

exempted from obtaining registration under the aforesaid Act:

Provided that the aggregate value of such supplies, to be computed on all India basis, does

not exceed an amount of twenty lakh rupees in a financial year:

Provided further that the aggregate value of such supplies, to be computed on all India

basis, does not exceed an amount of ten lakh rupees in case of Special Category States, other than

the State of Jammu and Kashmir.

2. The casual taxable persons mentioned in the preceding paragraph shall obtain a

Permanent Account Number and generate an e-way bill in accordance with the provisions of rule

138 of the Himachal Pradesh Goods and Services Tax Rules, 2017.

3. The above exemption shall be available to such persons who are making inter-State

taxable supplies of handicraft goods and are availing the benefit of notification No. 8/2017–

Integrated Tax dated the 14th September, 2017 published in the Gazette of India, Extraordinary,

Part II, Section 3, Sub-section (i) vide number G. S. R. 1156 (E), dated the 14^th September, 2017.

Explanation.—For the purposes of this notification, the expression “handicraft goods”

means the products mentioned in column (2) of the Table below and the Harmonized System of

Nomenclature (HSN) code mentioned in the corresponding entry in column (3) of the said Table,

7249

jkti=] fgekpy izns'k] 23 vDrwcj] 2017@1 dkfrZd] 1939

when made by the craftsmen predominantly by hand even though some machinery may also be

used in the process:—

TABLE

No.

Products

HSN Code

Leather articles (including bags, purses, saddlery,

harness, garments).

4201, 4202, 4203

Carved wood products (including boxes, inlay work,

cases, casks).

4415, 4416

Carved

wood

products

(including

table

and

kitchenware)

4419

Carved wood products

4420

Wood turning and lacquer ware

4421

Bamboo products [decorative and utility items]

Grass, leaf and reed and fibre products, mats, pouches,

wallets

4601, 4602

Paper mache articles

4823

Textile (handloom products)

including 50, 58,

62, 63

10.

Textiles hand printing

50, 52, 54

11.

Zari thread

5605

12.

Carpet, rugs and durries

13.

Textiles hand embroidery

14.

Theatre costumes

61, 62, 63

15.

Coir products (including mats, mattresses)

5705, 9404

16.

Leather footwear

6403, 6405

17.

Carved stone products (including statues, statuettes,

figures of animals, writing sets, ashtray, candle stand).

6802

18.

Stones inlay work

19.

Pottery and clay products, including terracotta

6901, 6909, 6911,

6912, 6913, 6914.

20.

Metal table and kitchen ware (copper, brass ware)

7418

21.

Metal statues, images/statues vases, urns and crosses of

the type used for decoration of metals of chapters 73

and 74.

8306

22.

Metal bidriware

8306

23.

Musical instruments

24.

Horn and bone products

25.

Conch shell crafts

26.

Bamboo furniture, cane/Rattan furniture

27.

Dolls and toys

9503

28.

Folk paintings, madhubani, patchitra, Rajasthani

miniature

By order,

Sd/-

Additional Chief Secretary.

7250

jkti=] fgekpy izns'k] 23 vDrwcj] 2017@1 dkfrZd] 1939

[Authoritative English text of this Department Notification No.EXN-F(10)-34/2017, dated

09/10/2017 as required under clause (3) of article 348 of the Constitution of India].

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 33/2017-STATE TAX

Shimla, the 9^th October, 2017

No. EXN-F(10)-34/2017.—In exercise of the powers conferred by sub-section (3) of

section 1 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor

of Himachal Pradesh is pleased to appoint the 18th day of September, 2017 as the date on which

the provisions of sub-section (1) of section 51 of the said Act shall come into force with respect to

persons specified under clauses (a) and (b) of sub-section (1) of section 51 of the said Act and the

persons specified below under clause (d) of sub-section (1) of section 51 of the said Act, namely:—

(a) an authority or a board or any other body, -

(i) set up by an Act of Parliament or a State Legislature; or

(ii) established by any Government, with fifty-one percent or more participation by

way of equity or control, to carry out any function;

(b) society established by the Central Government or the State Government or a Local

Authority under the Societies Registration Act, 1860 (21 of 1860);

Provided that the said persons shall be liable to deduct tax from the payment made or

credited to the supplier of taxable goods or services or both with effect from a date to

be notified subsequently, on the recommendations of the Council, by the State

Government.

By order,

Sd/-

Additional Chief Secretary.

_________

vkcdkjh ,oa djk/kku foHkkx

vf/klwpuk

f”keyk&2] 9 vDrwcj] 2017

la[;k% bZ,Dl,u&,Q¼10½&32@2017-&&fgekpy izns”k ds jkT;iky] fgekpy izns'k eky o lsok

dj vf/kfu;e] 2017 ¼2017 dk 10½ dh /kkjk 128 }kjk iznÙk “kfDr;ksa dk iz;ksx djrs gq,] ifj"kn~ dh

flQkfj'kksa ij] mu lHkh jftLVªhd`r O;fDr;ksa ds fy,] tks fu;r rkjh[k rd tqykbZ] 2017 ekl ds fy,

ç:i th,lVhvkj&3[k esa fooj.kh nsus esa vlQy jgs gSa] mDr vf/kfu;e dh /kkjk 47 ds v/khu lans;

foyac Qhl dk vf/kr~;tu djrs gSaA

7251

jkti=] fgekpy izns'k] 23 vDrwcj] 2017@1 dkfrZd] 1939

;g vf/klwpuk Hkwry{kh izHkko ls rkjh[k 1 flrEcj] 2017 ls izHkkoh gksxhA

vkns'k }kjk]

gLrk{kfjr@&

vfrfjDr eq[; lfpoA

_________

[Authoritative English text of this Department Notification No. EXN-F(10)-32/2017 dated

9/10/2017 as required under clause(3) of article 348 of the Constitution of India.].

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION

Shimla, the 9^th October, 2017

No. EXN-F(10)-32/2017.—In exercise of the powers conferred by section 128 of the

Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal

Pradesh, on the recommendations of the Council, is pleased to waive the late fee payable under

section 47 of the said Act, for all registered persons who failed to furnish the return in FORM

GSTR- 3B for the month of July, 2017 by the due date.

This notification shall come into force with retrospective effect from 1^st September, 2017.

By order,

Sd/-

Additional Chief Secretary.

________

vkcdkjh ,oa djk/kku foHkkx

vf/klwpuk

f”keyk&2] 9 vDrwcj] 2017

la[;k% bZ,Dl,u&,Q¼10½&32@2017-&&vk;qDr] fgekpy izns'k eky o lsok dj fu;e] 2017 ds

fu;e 61 ds mifu;e ¼5½ vkSj vf/klwpuk la[;k bZ,Dl,u&,Q¼10½&22@2017] rkjh[k 26 vxLr] 2017

tks fgekpy ds jkti= esa rkjh[k 28 vxLr] 2017 dks izdkf'kr dh xbZ Fkh ds lkFk ifBr fgekpy izns'k

eky o lsok dj vf/kfu;e] 2017 ¼2017 dk vf/kfu;e la[;kad 10½ dh /kkjk 168 }kjk iznRr 'kfDr;ksa dk

iz;ksx djrs gq, ifj"kn~ dh flQkfj'kksa ij fofufnZ"V djrs gSa fd uhps nh xbZ lkj.kh ds LraHk ¼2½ esa

;FkkfofufnZ"V ekl ds fy, fooj.kh lkekU; iksVZy ds ek/;e ls bySDVªkfud :i esa iz:i th,lVhvkj&3[k

esa mDr lkj.kh ds LraHk ¼3½ esa rr~LFkkuh izfof"V esa ;Fkk fofufnZ"V vafre rkjh[k dks ;k mlls iwoZ izLrqr

dh tk,xh] vFkkZr%&&

lkj.kh

Ø0

la0

Ekkl

iz:i th,lVhvkj&3[k esa fooj.kh Qkby

djus ds fy, vafre rkjh[k

vxLr] 2017

20 flrEcj] 2017

flrEcj] 2017

20 vDrwcj] 2017

7252

jkti=] fgekpy izns'k] 23 vDrwcj] 2017@1 dkfrZd] 1939

vDrwcj] 2017

20 uoEcj] 2017

uoEcj] 2017

20 fnlEcj] 2017

fnlEcj] 2017

20 tuojh] 2018

2- iz:i th,lVhvkj&3[k ds vuqlkj dj nkf;Ro dk fuoZgu djus ds fy, djksa dk

lank;-&&iz:i th,lVhvkj&3[k esa fooj.kh izLrqr djus okyk izR;sd jftLVªhd`r O;fDr mDr vf/kfu;e

dh /kkjk 49 ds mica/kksa ds v/khu jgrs gq, dj] C;kt] 'kkfLr] Qhl ;k mDr vf/kfu;e ds v/khu lans;

fdlh vU; jde ds fy, vius nkf;Ro dk fuoZgu mDr lkj.kh ds LraHk ¼3½ esa ;Fkk nh xbZ vafre rkjh[k

ftl rd mlls mDr fooj.kh izLrqr djus dh vis{kk gS] ls iwoZ ;FkkfLFkfr bySDVªkfud jksdM+ cgh ;k

bySDVªkfud izR;; cgh ds ukes [kkrs Mkydj djsxkA

vkns'k }kjk]

gLrk{kfjr@&

vfrfjDr eq[; lfpoA

_________

[Authoritative English text of this Department Notification No. EXN-F(10)-32/2017 dated

9/10/2017 as required under clause(3) of article 348 of the Constitution of India].

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION

Shimla, the 9^th October, 2017

No. EXN-F(10)-32/2017.—In exercise of the powers conferred by section 168 of the

Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) read with subrule (5) of rule 61

of the Himachal Pradesh Goods and Services Tax Rules, 2017 and notification No. EXN-F(10)-

22/2017, dated 26 August, 2017 published in the Gazette of Himachal Pradesh on 28th August,

2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return

for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B

electronically through the common portal on or before the last dates as specified in the

corresponding entry in column (3) of the said Table, namely.—

Sl.

No.

Month

Last Date for filing of return in

FORM-GSTR-3B

August, 2017

20th September, 2017

September, 2017

20th October, 2017

October, 2017

20th November, 2017

November, 2017

20th December, 2017

December, 2017

20th January, 2018

2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B.—Every

registered person furnishing the return in FORM GSTR-3B shall, subject to the provisions of

section 49 of the said Act, discharge his liability towards tax, interest, penalty, fees or any other

amount payable under the said Act by debiting the electronic cash ledger or electronic credit ledger,

as the case may be, not later than the last date, as detailed in column (3) of the said Table, on which

he is required to furnish the said return.

By order,

Sd/-

Additional Chief Secretary.

7253

jkti=] fgekpy izns'k] 23 vDrwcj] 2017@1 dkfrZd] 1939

vkcdkjh ,oa djk/kku foHkkx

vf/klwpuk

f”keyk&2] 9 vDrwcj] 2017

la[;k% bZ,Dl,u&,Q¼10½&32@2017-&&vk;qDr] fgekpy izns'k eky o lsok dj vf/kfu;e] 2017

¼2017 dk 10½ dh /kkjk 168 ds lkFk ifBr /kkjk 37 dh mi/kkjk ¼1½ ds nwljs ijUrqd] /kkjk 38 dh mi/kkjk

¼2½ ds igys ijUrqd vkSj /kkjk 39 dh mi/kkjk ¼6½ }kjk iznRr 'kfDr;ksa dk iz;ksx djrs gq,] ifj"kn~ dh

flQkfj'kksa ij] uhps dh lkj.kh ds LraHk ¼2½ esa ;FkkfofufnZ"V] mDr vf/kfu;e dh /kkjk 37 dh mi/kkjk ¼1½]

/kkjk 38 dh mi/kkjk 2 vkSj /kkjk 39 dh mi/kkjk ¼1½ ds v/khu] tqykbZ] 2017 ekl ds fy,] ;FkkfLFkfr] C;kSjs

;k fooj.kh nsus dh le;&lhek dks] mDr lkj.kh ds LraHk ¼3½ esa dh rRLFkkuh izfof"V esa ;FkkfofufnZ"V]

;FkkfLFkfr] djk/ks; O;fDr;ksa ;k jftLVªhd`r O;fDr;ksa ds ,sls oxZ ds fy,] mDr lkj.kh ds LraHk ¼4½ esa dh

rRLFkkuh izfof"V esa ;FkkfofufnZ"V le;kof/k rd c<+krs gSa] vFkkZr~%&

lkj.kh

Øe

la0

C;[email protected]

djk/ks;@jftLVªhd`r O;fDr;ksa

dk oxZ

C;[email protected] nsus dh

le;kof/k

Tkh-,l-Vh-vkj-&1

ftldk vkorZ ,d vjc #i,

ls vf/kd gSA

3 vDrwcj] 2017 rd

ftldk vkorZ ,d vjc #i,

rd gSA

10 vDrwcj] 2017 rd

Tkh-,l-Vh-vkj-&2

lHkh

31 vDrwcj] 2017 rd

Tkh-,l-Vh-vkj-&3

lHkh

10 uoEcj] 2017 rd

Li"Vhdj.k-&&bl vf/klwpuk ds iz;kstuksa ds fy,] ßvkorZß in dk ogh vFkZ gS] tks mldk iwoksZDr

vf/kfu;e dh /kkjk 2 ds [kaM 112 esa gSA

2- iwoksZDr vf/kfu;e dh /kkjk 37 dh mi/kkjk ¼1½] /kkjk 38 dh mi/kkjk ¼2½ vkSj /kkjk 39 dh

mi/kkjk ¼1½ ds v/khu] vxLr] 2017 ekl ds fy,] ;FkkfLFkfr] C;kSjs ;k fooj.kh nsus dh le;&lhek ds

foLrkj dks] ckn esa jkti= esa vf/klwfpr fd;k tk,xkA

vkns'k }kjk]

gLrk{kfjr@&

vfrfjDr eq[; lfpoA

&&&&&&&

[Authoritative English text of this Department Notification No.EXN-F(10)-32/2017 dated

9/10/2017 as required under clause(3) of article 348 of the Constitution of India].

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION

Shimla, the 9^th October, 2017

No. EXN-F(10)-32/2017.—In exercise of the powers conferred by the second proviso to

subsection (1) of section 37, first proviso to sub-section (2) of section 38 and sub-section (6) of

section 39 read with section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of

2017), the Commissioner, on the recommendations of the Council, hereby extends the time limit

7254

jkti=] fgekpy izns'k] 23 vDrwcj] 2017@1 dkfrZd] 1939

for furnishing the details or return, as the case may be, under sub-section (1) of section 37, sub-

section (2) of section 38 and subsection (1) of section 39 of the said Act, as specified in column (2)

of the Table below for the month of July, 2017, for such class of taxable persons or registered

persons, as the case may be, as specified in the corresponding entry in column (3) of the said Table

till the time period as specified in the corresponding entry in column (4) of the said Table,

namely:—

Table

Sl. No.

Details/return

Class of taxable/ registered

persons

Time period for furnishing of

details/ return

GSTR-1

Having turnover of more

than one hundred crore

rupees.

Upto 3rd October, 2017

Having turnover of upto one

hundred crore rupees.

Upto 10th October, 2017

GSTR-2

All

Upto 31st October, 2017

GSTR-3

All

Upto 10th November, 2017

Explanation.—for the purposes of this notification, the expression "turnover" has the same

meaning as assigned to it in clause (112) of section 2 of the aforesaid Act.

2. The extension of the time limit, for furnishing the details or return, as the case may be,

under sub-section (1) of section 37, sub-section (2) of section 38 and subsection (1) of section 39 of

the aforesaid Act, for the month of August, 2017 shall be subsequently notified in the Official

Gazzette.

By order,

Sd/-

Additional Chief Secretary.

_________

vkcdkjh ,oa djk/kku foHkkx

vf/klwpuk

f”keyk&2] 9 vDrwcj] 2017

la[;k% bZ,Dl,u&,Q¼10½&32@2017-&&vk;qDr] fgekpy izns'k eky o lsok dj vf/kfu;e] 2017

¼2017 dk vf/kfu;e la[;kad 10½ ¼ftls blesa blds i'pkr~ mDr vf/kfu;e dgk x;k gS½ dh /kkjk 168 ds

lkFk ifBr /kkjk 39 dh mi/kkjk ¼6½ }kjk iznRr 'kfDr;ksa dk iz;ksx djrs gq,] fgekpy izns'k eky o lsok

dj fu;e] 2017 ds fu;e 65 ds lkFk ifBr mDr vf/kfu;e dh /kkjk 39 dh mi/kkjk ¼4½ ds v/khu] buiqV

lsok forjd }kjk] tqykbZ] 2017 ekl ds fy,] fooj.kh nsus dh le;&lhek dks 13 vDrwcj] 2017 rd

c<+krs gSaA

2- iwoksZDr vf/kfu;e dh /kkjk 39 dh mi/kkjk ¼4½ ds v/khu] vxLr] 2017 ekl ds fy,] fooj.kh

nsus dh le;&lhek foLrkj dks] ckn esa jkti= esa vf/klwfpr fd;k tk,xkA

vkns'k }kjk]

gLrk{fjr@&

vfrfjDr eq[; lfpoA

7255

jkti=] fgekpy izns'k] 23 vDrwcj] 2017@1 dkfrZd] 1939

[Authoritative English text of this Department Notification No.EXN-F(10)-32/2017

dated 9/10/2017 as required under clause(3) of article 348 of the Constitution of India.].

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION

Shimla, the 9^th October, 2017

No. EXN-F(10)-32/2017.—In exercise of the powers conferred by section (6) of

section 39 read with section 168 of the Himachal Pradesh Goods and Services Tax Act,

2017 (10 of 2017) hereinafter referred to as the said Act), the Commissioner, hereby

extends the time limit for furnishing the return by an Input Service Distributor under sub-

section (4) of section 39 of the said Act read with rule 65 of the Himachal Pradesh Goods

and Services Tax Rules, 2017, for the month of July, 2017 upto 13th October, 2017.

2. The extension of the time limit, for furnishing the return under sub-section(4) of

section 39 of the aforesaid Act, for the month of August, 2017 shall be subsequently

notified in the Official Gazette.

By order,

Sd/-

Additional Chief Secretary.

_________

[Authoritative English text of this Department Notification No.EXN-F(10)- 16/2017 dated

7/10/2017 as required under clause (3) of article 348 of the Constitution of India.].

EXCISE AND TAXATION DEPARTMENT

CORRIGENDUM

Shimla-2, the 7^th October, 2017

No. EXN-F(10)-16/2017.—In the notification No. 13/2017-STATE TAX(RATE) published

in the Gazette of Himachal Pradesh vide No.EXN-F(10)-14/2017-Loose dated 30^th June, 2017 at

pages No.3247 and 3248, in the Table, against serial number 2, in column (2), for—

(2)

“Services supplied by an individual advocate including a senior advocate by way of

representational services before any court, tribunal or authority, directly or indirectly, to any

business entity located in the taxable territory, including where contract for provision of such

service has been entered through another advocate or a firm of advocates, or by a firm of

advocates, by way of legal services, to a business entity.”,

7256

jkti=] fgekpy izns'k] 23 vDrwcj] 2017@1 dkfrZd] 1939

read

(2)

“Services provided by an individual advocate including a senior advocate or firm of advocates by

way of legal services, directly or indirectly.

Explanation.—“legal service” means any service provided in relation to advice, consultancy or

assistance in any branch of law, in any manner and includes representational services before any

court, tribunal or authority.”.

By order,

Sd/-

Additional Chief Secretary.

__________

[Authoritative English text of this Department Notification No. EXN-F(10)-16/2017 dated

7/10/2017 as required under clause (3) of article 348 of the Constitution of India.].

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION

Shimla-2, the 7^th October, 2017

No.EXN-F(10)-16/2017.—In exercise of the powers conferred by sub-section (1) of section

9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of

the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal

Pradesh, on the recommendations of the Council, on being satisfied that it is necessary in the public

interest so to do, hereby makes the following amendments in the Notification No. 12/2017- STATE

TAX (RATE), dated the 30th June, 2017, published in the Gazette of Himachal Pradesh, vide No.

EXN-F(10)-15/2017), dated 30th June, 2017, namely:—

In the said notification, in the Table, after serial number 9A and the entries relating thereto,

the following shall be inserted namely:—

“9B

Chapter 99

Supply of services associated with

transit cargo to Nepal and Bhutan

(landlocked countries).

Nil

Nil”.

By order,

Sd/-

Additional Chief Secretary.

7257

jkti=] fgekpy izns'k] 23 vDrwcj] 2017@1 dkfrZd] 1939

vkcdkjh ,oa djk/kku foHkkx

vf/klwpuk

f”keyk&2] 12 vDrwcj] 2017

la[;k% bZ,Dl,u&,Q¼10½&19@2017-&&fgekpy izns'k ds jkT;iky] fgekpy izns'k eky vkSj lsok

dj vf/kfu;e] 2017 ¼2017 dk 10½ dh /kkjk 174 dh mi/kkjk ¼1½ ¼x½ ds ijUrqd ds vuqlj.k esa izR;sd

vf/klwpuk dh lkj.kh ds LraHk ¼3½ ds lkeus nf'kZr fof/k;ksa ds v/khu tkjh fuEufyf[kr vf/klwpukvksa dks

fo[kafMr djrs gSa] vFkkZr%&

Ø0

la0

vf/klwpuk la[;k vkSj tkjh

djus dh rkjh[k

vf/kfu;e dk uke ftlds v/khu

vf/klwpuk tkjh dh xbZ gS

LraHk ¼1½

LraHk ¼2½

LraHk ¼3½

27 ebZ] 1992 dks jkti=] fgekpy izns'k esa

izdkf'kr bZ,Dl,u&,Q¼9½&2@81&III, rkjh[k

20 ebZ] 1992-

dsUnzh; foØ; dj vf/kfu;e] 1956

27 tqykbZ] 1999 dks jkti=] fgekpy izns'k esa

izdkf'kr

bZ,Dl,u&,Q¼9½&2@99]

rkjh[k

23 tqykbZ] 1999

dsUnzh; foØ; dj vf/kfu;e] 1956

18 vxLr] 1999 dks jkti=] fgekpy izns'k

izdkf'kr] bZ,Dl,u&,Q ¼9½&2@99&iv, rkjh[k

23 tqykbZ] 1999-

fgekpy izns'k lk/kkj.k foØ; dj

vf/kfu;e] 1968-

16 flrEcj] 2015 dks jkti=] fgekpy izns'k esa

izdkf'kr]

bZ,Dl,u&,Q¼10½&1@2009&okWy-I,

rkjh[k 16 flrEcj] 2015-

dsUnzh; foØ; dj vf/kfu;e] 1956

27 tuojh] 2006 dks jkti=] fgekpy izns'k esa

izdkf'kr]

bZ,Dl,u&,Q¼11½&5@2004&(i),

rkjh[k 19 tuojh] 2006

fgekpy izns'k ewY; ifjof/kZr dj

vf/kfu;e] 2005-

27 tuojh] 2006 dks jkti=] fgekpy izns'k esa

izdkf'kr]

bZ,Dl,u&,Q¼11½&5@2004&(ii),

rkjh[k 19 tuojh] 2006-

dsUnzh; foØ; dj vf/kfu;e] 1956

24 vDrwcj] 2009 dks jkti=] fgekpy izns'k esa

izdkf'kr]

bZ,Dl,u&,Q¼1½&2@2004&ikVZ]

rkjh[k 23 vDrwcj] 2009-

fgekpy izns'k ewY; ifjof/kZr dj

vf/kfu;e] 2005-

1 vizSy] 2013 dks jkti=] fgekpy izns'k esa

izdkf'kr]

bZ,Dl,u&,Q¼5½&6@2006&okWy&I,

rkjh[k 1 vizSy] 2013-

dsUnzh; foØ; dj vf/kfu;e] 1956

19 tqykbZ] 2014 dks jkti=] fgekpy izns'k esa

izdkf'kr]

bZ,Dl,u&,Q¼5½&6@2006&okWy&II,

rkjh[k 18 tqykbZ] 2014-

dsUnzh; foØ; dj vf/kfu;e] 1956

7258

jkti=] fgekpy izns'k] 23 vDrwcj] 2017@1 dkfrZd] 1939

10-

7 vizSy] 2015 dks jkti=] fgekpy izns'k esa

izdkf'kr] bZ,Dl,u&,Q¼10½&17@ 2014] rkjh[k

6 vizSy] 2015-

fgekpy izns'k ewY; ifjof/kZr dj

vf/kfu;e] 2005-

11-

16 ebZ] 2015 dks jkti=] fgekpy izns'k esa

izdkf'kr bZ,Dl,u&,Q¼10½&17@2014] rkjh[k

15 ebZ] 2015

dsUnzh; foØ; dj vf/kfu;e] 1956

12-

2 tqykbZ] 2009 dks jkti=] fgekpy izns'k esa

izdkf'kr] bZ,Dl,u&,Q¼6½&1@2005] rkjh[k 30

twu] 2009-

fgekpy izns'k ¼gksVy vkSj vkokl x`g½

foykl&oLrq,a dj] vf/kfu;e] 1979-

13-

8 fnlEcj] 2016 dks jkti=] fgekpy izns'k esa

izdkf'kr] bZ,Dl,u&,Q¼6½&5@2016] rkjh[k 5

fnlEcj] 2016

fgekpy izns'k euksjatu 'kqYd vf/kfu;e]

1968-

vkns'k }kjk]

gLrk{kfjr@&

vfrfjDr eq[; lfpoA

&&&&&&&

[Authoritative English Text of this Department's Notification No. EXN-F(10)-19/2017 dated

12/10/2017 as required under clause (3) of article 348 of the Constitution of India.].

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION

Shimla-2, the 12^th October, 2017

No. EXN-F(10)-19/2017.—In pursuance of the proviso to sub-section (1)(c) of section 174

of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of

Himachal Pradesh, hereby rescinds the following notifications issued under the laws shown in Col.

(3) of the table against each notification, namely:—

Sl.

No.

Notification Number and Date

of issuance

Name of the Act under which

Notification has been issued

Col. (1)

Col. (2)

Col. (3)

EXN-F(9)2/81-III dated 20th May, 1992

published in the Rajpatra, Himachal Pradesh

on 27th May, 1992.

The Central Sales Tax Act, 1956

EXN-F(9)2/99

dated

23rd

July,

1999

published in the Rajpatra, Himachal Pradesh

on 27th July, 1999.

The Central Sales Tax Act, 1956

EXN-F(9)-2/99-iv dated 23rd July, 1999,

published in the Rajpatra, Himachal Pradesh

on 18th August, 1999.

The Himachal Pradesh General Sales

Tax Act, 1968.

EXN-F

(10)-1/2009-Vol-I

dated

16th

September, 2015, published in the Rajpatra,

Himachal Pradesh on 16^th September, 2015.

The Central Sales Tax Act, 1956

7259

jkti=] fgekpy izns'k] 23 vDrwcj] 2017@1 dkfrZd] 1939

EXN-F(11)-5/2004(i)

dated

19^th

January,2006 published in the Rajpatra,

Himachal Pradesh on 27th January, 2006.

The Himachal Pradesh Value Added

Tax Act, 2005.

EXN-F(11)-5/2004(ii) dated 19th January,

2006 published in the Rajpatra, Himachal

Pradesh on 27th January, 2006.

The Central Sales Tax Act, 1956

EXN-F(1)-2/2004-Part dated 23^rd October,

2009 published in the Rajpatra, Himachal

Pradesh on 24th October, 2009.

The Himachal Pradesh Value Added

Tax Act, 2005.

EXN-F(5)-6/2006-Vol-I dated 1st April,

2013 published in the Rajpatra, Himachal

Pradesh on 1st April, 2013.

The Central Sales Tax Act, 1956

EXN-F(5)-6/2006-Vol.-II dated 18th July,

2014, published in the Rajpatra, Himachal

Pradesh on 19th July, 2014.

The Central Sales Tax Act, 1956

10.

EXN-F(10)-17/2014 dated 6th April, 2015,

published in the Rajpatra, Himachal Pradesh

on 7th April, 2015.

The Himachal Pradesh Value Added

Tax Act, 2005.

11.

EXN-F(10)-17/2014 dated 15th May, 2015

published in the Rajpatra, Himachal Pradesh

on 16th May, 2015.

The Central Sales Tax Act, 1956

12.

EXN-F(6)-1/2005 dated 30th June, 2009,

published in the Rajpatra, Himachal Pradesh

on 2nd July, 2009.

The

Himachal

Pradesh

Tax

Luxuries (in Hotels and Lodging

Houses) Act, 1979.

13.

EXN-F(6)-5/2016 dated 5th December,

2016, published in the Rajpatra, Himachal

Pradesh on 8th December, 2016.

Himachal Pradesh Entertainment Duty

Act, 1968.

By order,

Sd/-

Additional Chief Secretary.

_________

c vnkyr dk;Zdkjh n.Mkf/kdkjh] dYik] ftyk fdUukSj ¼fg0 iz0½

Jhefr fjaxftu ykeks iRuh Jh lqjr yky] xkao o Mk0 jks?kh] rgLkhy dYik] ftyk fdUukSj]

¼fg0 iz0½A

cuke

vke turk xzke jks?kh] ftyk fdUukSj] fg0 iz0A

nj[okLr tsj /kkjk 13¼3½ tUe ,oa e`R;q jftLVªhdj.k vf/kfu;e] 1969A

Jhefr fjaxftu ykeks us bl vnkyr esa izkFkZuk i= e; 'kiFk i= is'k fd;k gS fd mudh iq=h

lquhyk dqekjh dk tUe fnukad 23&10&1999 dks gqvk gS ftldk bUnzkt xzke iapk;r jks?kh esa ugha fd;k

x;k gS dks vc ntZ djus ckjs vkns'k tkjh djus dk vuqjks/k fd;k gSA

vr% bl b'rgkj }kjk loZlk/kkj.k dks lwfpr fd;k tkrk gS fd mDr tUe frfFk xzke iapk;r jks?kh

ds fjdkMZ esa ntZ djus ckjs dksbZ vkifÙk gks rks og fnukad 13&11&2017 dks ;k blls iwoZ vnkyr esa

gkftj vkdj viuk ,rjkt is'k dj ldrk gS vU;Fkk lfpo] xzke iapk;r jks?kh dks mDr tUe iathdj.k

djus ckjs vkns'k tkjh dj fn, tk,axsA

7260

jkti=] fgekpy izns'k] 23 vDrwcj] 2017@1 dkfrZd] 1939

vkt fnukad 09&10&2017 dks esjs gLrk{kj o eksgj vnkyr }kjk tkjh dj fn;k x;kA

eksgjA

gLrk{kfjr@&

dk;Zdkjh n.Mkf/kdkjh]

dYik] ftyk fdUukSj ¼fg0 iz0½A

&&&&&&&&&

c vnkyr Jh ek;k jke 'kekZ] dk;Zdkjh n.Mkf/kdkjh] pkSiky]

ftyk f'keyk] fg0 iz0

Jh yPNeh flag iq= Jh g:] xzke >huk] Mkd?kj pEch] rglhy pkSiky] ftyk f'keyk] fg0 iz0A

cuke

¼1½ vke turk

¼2½ iz/kku] xzke iapk;r >huk] rglhy pkSiky] ftyk f'keykA

fo"k;-&&izkFkhZ dh iq=h dk uke o tUe frfFk xzke iapk;r >huk ds tUe iathdj.k jftLVj esa ntZ djok,

tkus ckjsA fd v/khu /kkjk 13¼3½ tUe ,oa e`R;q iathdj.k vf/kfu;e] 1969 ds vUrxZr tUe

iathdj.k djus ckjsA

b'rgkj %

gj [kkl o vke turk dks ctfj;k b'rgkj lwfpr fd;k tkrk gS fd izkFkhZ Jh yPNeh flag iq=

Jh g:] xzke >huk] Mkd?kj PkEch] rglhy pkSiky us v/kksgLrk{kjh ds U;k;ky; esa ,d vkosnu i= izLrqr

fd;k gS fd mlus vius csVh dk uke o tUe frfFk xzke iapk;r >huk ds tUe iathdj.k jftLVj esa ntZ

ugha djok;k gS] vc izkFkhZ vius cPps dk uke o tUe frfFk xzke iapk;r >huk ds tUe iathdj.k jftLVj

esa ntZ djokuk pkgrk gS] tks fd bl izdkj ls gS%&

Øe la[;k

uke

lEcU/k

tUe rkjh[k

fleju

iq=h

08&03&2010

vr% vke turk dks ctfj;k b'rgkj lwfpr fd;k tkrk gS fd ;fn fdlh O;fDr dks mijksDr

tUe iathdj.k ckjs dksbZ vkifÙk gks rks og rkjh[k 13&11&2017 dks ;k blls iwoZ vlkyru ;k odkyru

gkftj vnkyr vkdj viuh vkifÙk izLrqr djsa vU;Fkk vkosnu i= ij tUe iathdj.k ds vkns'k ikfjr

djds lfpo] xzke iapk;r >huk dks vkxkeh dk;kZUo;u gsrq Hkst fn;k tk;sxkA

vkt rkjh[k 09&10&2017 dks esjs gLrk{kj o eksgj lfgr vnkyr ls tkjh fd;k x;kA

eksgjA

ek;k jke 'kekZ]

dk;Zdkjh n.Mkf/kdkjh]

pkSiky] ftyk f'keyk ¼fg0 iz0½A

fu;U=d] eqnz.k rFkk ys[ku lkexzh] fgekpy izns'k] f'keyk&5 }kjk eqfnzr rFkk izdkf'kr

bysDVªkWfud gLrk{kfjr jkti=] oSclkbV http://rajpatrahimachal.nic.in ij miyC/k gS ,oe~ vkWuykbu lR;kfir fd;k tk ldrk gS