Himachal Pradesh Gazette, No. 168, 18 November 2017

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राजपत्र, हिमाचल प्रदेश हिमाचल प्रदेश राज्य शासन द्वारा प्रकाशित शनिवार, 18 नवम्बर, 2017/27 कार्तिक, 1939

हिमाचल प्रदेश सरकार

HIGH COURT OF HIMACHAL PRADESH, SHIMLA-171 001

NOTIFICATION

Dated : 10th November, 2017

No.HHC/ Admn.3(240)/86.—20 days earned leave on and with effect from 27-11-2017 to 16-12-2017 with permission to affix Sundays falling on 26-11-2017 and 17-12-2017 is hereby sanctioned in favour of Shri Bhupender Gupta, Court Master of this Registry.

168-राजपत्र/2017-18-11-2017 (7955) 7956 राजपत्र, हिमाचल प्रदेश, 18 नवम्बर, 2017/27 कार्तिक, 1939 Certified that Shri Bhupender Gupta is likely to join the same post and at the same station from where he proceeds on leave after the expiry of the above leave period.

Certified that Shri Bhupender Gupta would have continued to officiate the same post of Court Master but for his proceeding on leave.

By order, Sd/- Registrar General.

_________

HIGH COURT OF HIMACHAL PRADESH, SHIMLA-171 001

NOTIFICATION

Dated : 10th November, 2017

No.HHC/ Admn.3(384)/93-I.—13 days earned leave w.e.f. 13-11-2017 to 25-11-2017 with permission to prefix second Saturday and Sunday falling on 11th & 12th November, 2017 and suffix Sunday falling on 26-11-2017 is hereby sanctioned in favour of Shri J. K. Sharma, Assistant Registrar of this Registry.

Certified that Shri J. K. Sharma is likely to join the same post and at the same station from where he proceeds on leave after the expiry of the above leave period.

Certified that Shri J. K. Sharma would have continued to officiate the same post of Assistant Registrar but for his proceeding on leave.

By order, Sd/- Registrar General.

_________

HIGH COURT OF HIMACHAL PRADESH, SHIMLA-171 001

NOTIFICATION

Shimla, the 7th November, 2017

No. HHC/Admn. 6 (23)/74-XV.—Hon'ble the Acting Chief Justice in exercise of the powers vested in him under Rule 2(32) of Chapter 1 of H. P. Financial Rules, 2009 has been pleased to declare Additional District and Sessions Judge-II, Kangra at Dharamshala, H. P. as Drawing and Disbursing Officer in respect of the Court of Additional District and Sessions Judge- III, Kangra at Dharamshala, H. P. and also the Controlling Officer for the purpose of salary T. A. etc. in respect of the aforesaid Court under Major head "2014 Administration of Justice" during the earned leave period of Smt. Jyotsna Sumant Dadhwal, Additional District and Sessions Judge-III, Kangra at Dharamshala, H. P. w.e.f. 10-11-2017 to 15-11-2017 with permission to prefix 9-11-2017 being Vidhan Sabha election holiday or until she returns from leave.

By order, Sd/- Registrar General.

NOTIFICATION

Shimla, the 6th November, 2017

No. HHC/Admn. 6 (23)/74-XV.—Hon'ble the Acting Chief Justice in exercise of the powers vested in him under Rule 2(32) of Chapter 1 of H. P. Financial Rules, 2009 has been pleased to declare Civil Judge-cum-JMIC-III, Ghumarwin, District Bilaspur, H. P. as Drawing and Disbursing Officer in respect of the Court of Civil Judge-cum-JMIC-II, Ghumarwin, District Bilaspur, H. P. and also the Controlling Officer for the purpose of salary T. A. etc. in respect of the aforesaid Court under Major head "2014 Administration of Justice" during the earned leave period of Smt. Upasna Sharma, Civil Judge-cum-JMIC-II, Ghumarwin, District Bilaspur, H. P. w.e.f. 20-11-2017 to 2-12-2017 with permission to prefix and suffix Sunday(s) falling on 19-11-2017 and 3-12-2017 or until she returns from leave.

By order, Sd/- Registrar General.

_________

HIGH COURT OF HIMACHAL PRADESH, SHIMLA-171 001

NOTIFICATION

Shimla, the 3rd November, 2017

No. HHC/Admn. 6 (23)/74-XV.—Hon'ble the Acting Chief Justice in exercise of the powers vested in him under Rule 2(32) of Chapter 1 of H. P. Financial Rules, 2009 has been pleased to declare Civil Judge-cum-JMIC (5), Shimla, H. P. as Drawing and Disbursing Officer in respect of the Court of Civil Judge-cum-JMIC (4), Shimla, H. P. and also the Controlling Officer for the purpose of salary T. A. etc. in respect of the aforesaid Court under Major head "2014 Administration of Justice" during the earned leave period of Ms. Abha Chauhan, Civil Judge-cum- JMIC (4), Shimla, H. P. w.e.f. 15-11-2017 to 24-11-2017 or until she returns from leave.

By order, Sd/- Registrar General.

_________

HIGH COURT OF HIMACHAL PRADESH, SHIMLA-171 001

NOTIFICATION

Shimla, the 8th November, 2017

No. HHC/Admn. 6 (23)/74-XV.—Hon'ble the Acting Chief Justice in exercise of the powers vested in him under Rule 2(32) of Chapter 1 of H. P. Financial Rules, 2009 has been pleased to declare Civil Judge-cum-JMIC-IV, Una, H. P. as Drawing and Disbursing Officer in 7958 राजपत्र, हिमाचल प्रदेश, 18 नवम्बर, 2017/27 कार्तिक, 1939 respect of the Court of Civil Judge-cum-JMIC-II, Una, H. P. and also the Controlling Officer for the purpose of salary T. A. etc. in respect of the aforesaid Court under Major head "2014 Administration of Justice" during the earned leave period of Ms. Aishwarya Sharma, Civil Judge- cum-JMIC-II, Una, H. P. w.e.f. 20-11-2017 to 30-12-2017 with permission to affix Sundays falling on 19-11-2017 and 31-12-2017 or until she returns from leave.

By order, Sd/- Registrar General.

_________

HIGH COURT OF HIMACHAL PRADESH, SHIMLA-171 001

NOTIFICATION

Shimla, the 10th November, 2017

No. HHC/GAZ/14-274/2009-1-Part.—Consequent upon the enactment of the H. P. Judicial Officers (Pay and Conditions of Service) Act, 2003 and the framing of H. P. Judicial Officers (Pay Fixation) Rules, 2010, the benefit of the 1st Assured Career Progression Scale of Rs. 33090-920-40450-1080-45850 has been granted to the following members of H. P. Judicial Service in the cadre of Civil Judges with effect from the dates shown against their names:—

BY ORDER OF THE HON'BLE HIGH COURT OF HIMACHAL PRADESH, Sd/- Registrar General.

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HIGH COURT OF HIMACHAL PRADESH, SHIMLA -171 001

NOTIFICATION

Shimla, the 2nd November, 2017

No.HHC/Admn.6 (18)77-VIII.—In exercise of the powers vested in it under Section 13 of the Code of Criminal Procedure, 1973 read with Rule 3 of the "The Special Judicial Magistrates Qualifications (Himachal Pradesh) Rules, 1981", Hon'ble High Court of Himachal Pradesh has been pleased to confer the powers of Special Judicial Magistrate Ist Class upon the following7959 राजपत्र, हिमाचल प्रदेश, 18 नवम्बर, 2017/27 कार्तिक, 1939 HPAS Officers for a period of one year with immediate effect to be exercised by them within their jurisdictions :—

1. Sh. Kulbir Singh Rana, HPAS Sub Divisional Magistrate, Lahaul at Keylong.

2. Sh. Sunil Verma, HPAS Sub Divisional Magistrate, Udaipur District Lahaul & Spiti.

By order, Sd/- Registrar General.

_________

HIGH COURT OF HIMACHAL PRADESH, SHIMLA-171 001

NOTIFICATION

Shimla, the 3rd November, 2017

No. HHC/Admn.6 (20)/77-XVII.—The Hon'ble High Court of Himachal Pradesh has been pleased to declare 25th November, 2017 (Saturday) as Court working day for the High Court in lieu of the declared holiday on 16-6-2017.

By order, Sd/- Registrar General.

_________

HIGH COURT OF HIMACHAL PRADESH, SHIMLA-171 001

NOTIFICATION

Shimla, the 03rd November, 2017

No. HHC/Admn.6 (20)/77-XVII.—The Hon'ble High Court of Himachal Pradesh has been pleased to declare 9th November, 2017 (Thursday) as public holiday on account of polling in General Election for 68 H. P. Vidhan Sabha constituencies for the High Court and the Subordinate Courts and in lieu thereof 16th December, 2017 (Saturday) is declared as Court working day for the High Court.

By order, Sd/- Registrar General.

OFFICE ORDER

Shimla-2, the 18th September, 2017

No.Per(Trg.)B(1)2/2016.—In pursuance to the instructions issued by the Department of Personnel with regard to regularization of contract employees vide letter No. PER(AP)-C-B(2)- 2/2015-L dated 04-05-2017 and on the recommendation of the Departmental Screening Committee, the services of the following contract basis Core Faculties in SIRD at HIPA are hereby regulatized in the pay band of Rs. 15600-39100+Rs.5400 Grade Pay on the terms and conditions depicted below with immediate effect:—

Terms and Conditions :—

1. Orginal Certificates of academic/Technical qualifications, age, character etc. at the time of joining will be produced by the candidates.

2. The employees should be medically fit for the post against which he is being regularized. He shall have to produce the Medical Fitness Certificate from the Chief Medical Officer/Medical Officer of the Government Hospital, before joining to the post.

3. Regularization shall be subject to verfication of character and antecedents as prescribed in the H.P. Financial Rules.

4. For the determination of date of birth of the candidate concerned, the criteria as laid down in Rule 172 of the Himachal Pradesh Financial Rules, 2009 shall be observed.

5. The official shall be appointed at the minimum of the time scale of the post.

6. If any declaration given or information furnished/supplied by the candidate (s) proves to be false or he is found to have willfully suppressed any material information he will be liable for removal from service and for such other action as the Government may think fit.

7. He shall be governed by the rules, regulations and orders in force from time to time as are applicable to other Government servants such as CCS (CCA) Rules, 1965 and CCS (Conduct) Rules, 1964.

8. He shall remain on probation for a period of 2 years in the first instance from the date of his joining. The probation period can be extended by the competent authority for one year by assigning reasons in writing under the provision of the Rules.

9. The service rendered on contract basis shall not be counted towards qualifying service. He shall be entitled to regular scale of pay and seniority from the date of his regularization.

10. His pay on the post will be fixed as per Rules.

11. He shall have to produce a certificate to the effect that he has not more than one living spouse (in case he is married).

12. He shall produce a certificate of domicile issued by the Executive Magistrate of concerned area.

13. The appointment may be terminated at any time by one month's notice given by either side viz. the appointees or the appointing authority without assigning any reason. The appointing authority however reserves the right of terminating the services of the appointees forthwith on or before the expiry of the stipulated period of notice by making payment to him of a sum equivalent to the pay and allowances for the period of notice of the un-expired portion thereof.

14, If offer of appointment on the above terms & conditions is acceptable to them, they may join within a period of one week from the issue of this Order, after completing all the codal formalities failing which the offer shall stand cancelled.

By order, ARVIND MEHTA, Addl. Chief Secretary (Trg. & FA).

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FINANCE DEPARTMENT

NOTIFICATION

Shimla-2, the 17th November, 2017

No.Fin-2-C-(12)-3/2017.—Government of Himachal Pradesh hereby notifies the sale of Himachal Pradesh Government Stock (securities) of 10-year tenure for an aggregate amount of ` 300.00 crore (Nominal). The sale will be subject to the terms and conditions spelt out in this notification (called Specific Notification) as also the terms and conditions specified in the General Notification No.Fin-2-C(12)-11/2003 dated July 20, 2007 of Government of Himachal Pradesh.

Object of the loan

1. (i) The proceeds of the State Government Securities will be utilized for the development programme of the Government of Himachal Pradesh.

(ii) Consent of Central Government has been obtained to the floatation of this loan as required by Article 293 (3) of the Constitution of India.

Method of Issue

2. Government Stock will be sold through the Reserve Bank of India, Mumbai Office (PDO) Fort, Mumbai-400 001 by auction in the manner as prescribed in paragraph 6.1 of the General Notification No.Fin-2-C(12)-11/2003, dated July 20, 2007 at a coupon rate to be determined by the Reserve Bank of India at the yield based auction under multiple price formats.

3. The Government Stock upto 10% of the notified amount of the sale will be allotted to eligible individuals and institutions subject to a maximum limit of 1% of the notified amount for a single bid as per the Revised Scheme for Non-Competitive Bidding Facility in the Auctions of State Government Securities of the General Notification (Annexure-II).

Place and Date of Auction

4. The auction will be conducted by the Reserve Bank of India, at its Mumbai Office, Fort, Mumbai-400 001 on November 21, 2017. Bids for the auction should be submitted in electronic format on the Reserve Bank of India Core Banking Solution (E-Kuber) System as stated below on November 21, 2017.

(a) The competitive bids shall be submitted electronically on the Reserve Bank of India Core Banking Solution (E-Kuber) System between 10:30AM and 12:00 PM.

(b) The non-competitive bids shall be submitted electronically on the Reserve Bank of India Core Banking Solution (E-Kuber) System between 10:30 AM and 11:30 AM.

Result of the Auction

5. The result of the auction shall be displayed by the Reserve Bank of India on its website on the same day. The payment by successful bidders will be on November 22, 2017.

Method of Payment

6. Successful bidders will make payments on November 22, 2017 before close of banking hours by means of cash, bankers' cheque/pay order, demand draft payable at Reserve Bank of India, Mumbai/New Delhi or a cheque drawn on their account with Reserve Bank of India, Mumbai(Fort)/New Delhi.

Tenure

7. The Stock will be of 10-year tenure. The tenure of the Stock will commence on November 22, 2017.

Date of Repayment

8. The loan will be repaid at par on November 22, 2027.

Rate of Interest

9. The cut-off yield determined at the auction will be the coupon rate percent per annum on the Stock sold at the auction. The interest will be paid on May 22 and November 22.

Eligibility of Securities

10. The investment in Government Stock will be reckoned as an eligible investment in Government Securities by banks for the purpose of Statutory Liquidity Ratio (SLR) under Section 24 of the Banking Regulation Act, 1949. The stocks will qualify for the ready forward facility.

By order and in the name of the Governor of Himachal Pradesh

Addl. Chief Secretary to the Government of Himachal Pradesh

Finance Department.

[Authoritative English text of this Department Notification No.EXN-F(10)-38/2017 dated 15th

Nov., 2017 as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 38/2017 – State Tax

Shimla, the15th November, 2017

No. EXN-F(10)-38/2017.—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 make the following amendments in the notification, No.34/2017- State Tax, dated 9th Oct., 2017, published in the Gazette of Himachal Pradesh vide No. EXN-F(10)-34/2017 dated 23rd Oct., 2017, namely:—

(a) In the title of the notification after the words and sign "NOTIFICATION No. " , the figures "34", shall be substituted by the figures "32";

(b) In the said notification, in the Table –

(i) for serial number 9 and the entries relating thereto, the following shall be substituted, namely:—

(ii) after serial number 28 and the entries relating thereto, the following shall be inserted, namely:—

By order, Sd/- Additional Chief Secretary (E&T).

___________

[Authoritative English text of this Department Notification No. EXN-F(10)-39/2017 dated 15th

Nov., 2017 as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 31/2017 – State Tax (Rate)

Shimla, the 15th November, 2017

No. EXN-F(10)-39/2017.—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 7964 राजपत्र, हिमाचल प्रदेश, 18 नवम्बर, 2017/27 कार्तिक, 1939 16 of the Himachal Pradesh Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Himachal Pradesh, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification No.11/2017- State Tax (Rate), dated the 30thJune, 2017, published in the Gazette of Himachal Pradesh, vide number EXN-F(10-15/2017) dated the 30thJune, 2017, namely:—

In the said notification,

(i) in the Table,—

(a) against serial number 3,—

A. in item (iii), in column (3), for the words "Government, a local authority or a Governmental authority", the words "Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity" shall be substituted;

B. in item (vi), in column (3), for the words "a local authority or a Governmental authority" the words "a local authority, a Governmental Authority or a Government Entity" shall be substituted;

C. in items (iii) and (vi), in column (5), for the existing entry, the following entry shall be substituted, namely:—

"Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be";

D. for item (vii), in columns (3), (4) and (5)and the entries relating thereto, the following shall be substituted, namely:—

shall be substituted.

(c) against serial number 8, for item (vi), in columns (3), (4) and (5)and the entries relating thereto, the following shall be substituted, namely:—

(d) against serial number 9, for item (v), in columns (3), (4) and (5)and the entries relating thereto, the following shall be substituted, namely: -

(e) against serial number 10, for item (i), in columns (3), (4) and (5)and the entries relating thereto, the following shall be substituted, namely:—

(f) against serial number 15, for item (v), in columns (3), (4) and (5)and the entries relating thereto, the following shall be substituted, namely: -

(g) against serial number 17, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: -

(h) against serial number 26,in column (3), —

(i) in item (i), for sub-item (c), the following sub-item shall be substituted, namely:— "(c) all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);";

(ii) in item (i),after sub-item (d), the following sub-item shall be inserted, namely:—

"(da) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 2.5per cent. or Nil;"

(iii) in item (i), after sub-item (e), the following sub-items shall be inserted, namely: —

"(f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);

(g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food put up for retail sale falling under tariff item 23091000 of the said Chapter;

(h) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);";

(i) after item (i), in columns (3), (4) and (5)and the entries relating thereto, the following shall be inserted, namely: -

(v) in item (ii), after sub-item (b), the following sub-item shall be inserted, namely:— "(c) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 2.5 per cent. or Nil.";

(vi) after item (ii), in columns (3), (4) and (5)in column (3) and the entries relating thereto, the following shall be inserted, namely:—

(vii) in item (iii), for the word, brackets and figures "and (ii)" the figures, brackets, letters and word ", (ia), (ii) and (iia)" shall be substituted;

(i) against serial number 27, for item (i), in columns (3), (4) and (5)and the entries relating thereto in, the following shall be substituted, namely:—

(ii) in paragraph 2, for the words, brackets and figures "at item (i)", the words, brackets, figures and letters, "at item (i), item (iv) [sub-item (b), sub-item (c) and sub-item (d)], item (v) [sub-item (b), sub-item (c) and sub-item (d)], item (vi) [sub-item (c)]" shall be substituted;

(iii) in paragraph 4, after clause (viii), the following clause shall be inserted, namely:—

"(ix) "Governmental Authority" means 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 90 per cent. or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243 W of the Constitution or to a Panchayat under article 243 G of the Constitution.

(x) "Government Entity" means an authority or a board or any other body including a society, trust, corporation,

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

(ii) established by any Government, with 90 per cent. or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority.".

By order, Sd/- Additional Chief Secretary (E&T).

7968 राजपत्र, हिमाचल प्रदेश, 18 नवम्बर, 2017/27 कार्तिक, 1939 [Authoritative English text of this Department Notification No. EXN-F(10)-39/2017- dated 15th Nov., 2017 as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 32/2017 – State Tax (Rate)

Shimla, the 15th November, 2017

No. EXN-F(10)-39/2017.—In exercise of the powers conferred by sub-section (1) of section 11 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification No.12/2017- State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Himachal Pradesh, vide number EXN-F(10-15/2017 dated the 30th June, 2017, namely:—

(i) in the Table,—

(a) in serial number 5, in column (3), for the words "governmental authority" the words "Central Government, State Government, Union territory, local authority or Governmental Authority" shall be substituted;

(b) after serial number 9B and the entries relating thereto, the following serial number and entries shall be inserted namely: -

(a) after serial number 21 and the entries relating thereto, the following serial number and entries shall be inserted namely: -

(d) after serial number 23 and the entries relating thereto, the following serial number and entriesshall be inserted namely: -

(e) in serial number 41, for the entry in column (3), the following entry shall be substituted namely:—

"Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more) of industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 50 per cent. or more ownership of Central Government, State Government, Union territory to the industrial units or the developers in any industrial or financial business area.";

(ii) in paragraph 2, for clause (zf),the following shall be substituted, namely:—

"(zf) "Governmental Authority" means 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 90 per cent. or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243 W of the Constitution or to a Panchayat under article 243 G of the Constitution.

(zfa) "Government Entity" means an authority or a board or any other body including a society, trust, corporation,

(i) set up by an Act of Parliament or State Legislature; or (ii) established by any Government, with 90per cent. or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority.".

By order, Sd/- Additional Chief Secretary (E&T).

7970 राजपत्र, हिमाचल प्रदेश, 18 नवम्बर, 2017/27 कार्तिक, 1939 [Authoritative English text of this Department Notification No. EXN-F(10)-39/2017 dated 15th Nov., 2017 as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 33/2017 – State Tax (Rate)

Shimla, the 15th November, 2017

No. EXN-F(10)-39/2017.—In exercise of the powers conferred by sub-section (3) of section 9 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh on the recommendations of the Council hereby makes the following further amendments in the notification No.13/2017- State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Himachal Pradesh vide number No. EXN-F(10-15/2017, dated the 30th June, 2017, namely:—

In the said notification,—

(i) in the Table, after serial number 9 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

By order, Sd/- Additional Chief Secretary (E&T).

___________

[Authoritative English text of this Department Notification No. EXN-F(10)-39/2017 dated 15th

Nov., 2017 as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 34/2017 – State Tax (Rate)

Shimla, the 15th November, 2017

No. EXN-F(10)-39/2017.—In exercise of the powers conferred by sub-section (1) of section 9 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 make the following further amendments in the notification No.1/2017-State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Himachal Pradesh, vide number No. EXN-F(10)-14/2017-Loose, dated the 30th June, 2017, namely:—

In the said notification,—

(A) in Schedule I-2.5%,—

substituted;

(ii) after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(iii) after S. No. 99 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(iv) after S. No. 101 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(v) in S. No. 164, for the entry in column (3), the entry,

"(a) kerosene oil PDS,

(b) The following bunker fuels for use in ships or vessels, namely,

i. IFO 180 CST

ii. IFO 380 CST", shall be substituted;

(vi) after S. No. 181 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

7972 राजपत्र, हिमाचल प्रदेश, 18 नवम्बर, 2017/27 कार्तिक, 1939 (vii) after S. No. 187 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(viii) after S. No. 188 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(ix) after S. No. 191 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(x) after S. No. 198A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(xi) S. No. 201A and entries relating thereto shall be omitted;

(xii) after S. No. 218 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(xiii)in S. No. 219, in column (2), for the figure, "5705", the figures "5702,5703, 5705", shall be substituted;

(xiv) after S. No. 228 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(xv) after S. No. 234 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

entries shall be inserted, namely:—

(B) in Schedule II-6%,—

(i) in S. No. 16, in column (3), for the words and brackets "Dates(soft or hard), figs, pineapples, avocados, guavas, mangoes and mangosteens, dried", the words and brackets, "Dates(soft or hard), figs, pineapples, avocados, guavas and mangosteens, dried", shall be substituted;

(ii) in S. No. 17, in column (3), for the words figure and brackets, "dried fruits of Chapter 8[other than tamarind, dried]", the words, figure and brackets, "dried fruits of Chapter 8 [other than dried tamarind and dried chestnut (singhada) whether or not shelled or peeled]", shall be substituted;

(iii) in S. No. 46, for the entry in column (3), the following entry shall be substituted namely:—

"Namkeens,bhujia, mixture, chabena and similar edible preparations in ready for consumption form [other than roasted gram], put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]";

(iv) S. No. 111 and the entries relating thereto, shall be omitted;

(v) after S. No. 132 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:—

(vi) in S. No. 137, in the entry in column (3), the words and figures "such as Real zari thread (gold) and silver thread, combined with textile thread)," shall be omitted;

(C) in Schedule III-9%,-

(i) in S. No. 16, in column (3), for the words "other than pizza bread", the words, "other than pizza bread, khakhra, plain chapatti or roti", shall be substituted;

(ii) in S. No. 23, in column (3), for the words "preparations in ready for consumption form", the words, "preparations in ready for consumption form, khakhra", shall be substituted;

7974 राजपत्र, हिमाचल प्रदेश, 18 नवम्बर, 2017/27 कार्तिक, 1939 (iii) after S. No. 54 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(iv) in S. No. 63, for the entry in column (3), the entry, "Modelling pastes, including those put up for children's amusement; Preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)", shall be substituted;

(v) S. No. 102 and the entries relating thereto, shall be omitted;

(vi) in S. No. 114, in column (3), for the words and brackets "Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom", the words and brackets "powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber)" shall be substituted;

(vii) S. No. 158 and entries related thereto shall be omitted;

(viii) inS. No. 159,for the entry in column (3), the entry "All goods other than synthetic filament yarns", shall be substituted;

(ix) in S. No. 160, for the entry in column (3), the entry "All goods other than artificial filament yarns", shall be substituted;

(x) S. No. 164 and entries related thereto shall be omitted;

(xi) S. No. 165 and entries related thereto shall be omitted;

(xii) after S. No. 177 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(xiii)in S. No. 188, and entries relating thereto, shall be omitted;

(xiv) after S. No. 303 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(xv) after S. No. 308 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:—

(xvi) after S. No. 369 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(D) in Schedule-IV-14%, -

(i) in S. No. 23, in column (3), for the words, "pans or in similar forms or packings", the words and brackets, "pans or in similar forms or packings [other than poster colour]", shall be substituted;

(ii) S. No. 34 and entries related thereto shall be omitted;

(iii) in S. No. 50, in column (3), for the words "including waste and scrap", the words, "other than waste and scrap", shall be substituted;

(iv) in S. No. 70, for the entry in column (3), the following entry shall be substituted namely:—

"All goods of marble or granite [other than Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone]";

(v) S. No. 112 and the entries relating thereto, shall be omitted;

(vi) in S. No. 135, in column (3), the words, "and plain shaft bearings", shall be omitted;

(E) in ANNEXURE, after point (b), the following proviso shall be inserted

"Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of State tax of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local7976 राजपत्र, हिमाचल प्रदेश, 18 नवम्बर, 2017/27 कार्तिक, 1939 language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name."

By order, Sd/- Additional Chief Secretary (E&T).

___________

[Authoritative English text of this Department Notification No. EXN-F(10)-39/2017 dated 15th

Nov., 2017 as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 35/2017 – State Tax (Rate)

Shimla, the 15th November, 2017

No. EXN-F(10)-39/2017.—In exercise of the powers conferred by sub-section (1) of section 11 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on the recommendations of the Council, hereby makes the following further amendments in the notification No.2/2017-State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Himachal Pradesh, vide number No. EXN- F(10)-14/2017-Loose., dated the 30th June, 2017, namely:—

In the said notification,—

(A) in the Schedule,—

(i) after S. No. 122 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(ii) after S. No. 149 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

"(v) The phrase "Government Entity" shall mean an authority or a board or any other body including a society, trust, corporation, which is:

(a) set up by an Act of Parliament or State Legislature; or (b) established by any Government, with 90 percent or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State government, Union territory or a local authority.".

(C) in ANNEXURE I, after point (b), the following proviso shall be inserted

"Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name."

By order, Sd/- Additional Chief Secretary (E&T).

___________

[Authoritative English text of this Department Notification No. EXN-F(10)-39/2017 dated 15th

Nov., 2017 as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 36/2017 – State Tax (Rate)

Shimla, the 15th November, 2017

No. EXN-F(10)-39/2017.—In exercise of the powers conferred by sub-section (3) of section 9 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on the recommendations of the Council, hereby makes the following amendments in the notification No.4/2017- State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Himachal Pradesh vide number EXN-F(10)-14/2017-Loose dated the 30th June, 2017, namely:—

In the said notification,—

(i) after S. No. 5 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

By order, Sd/- Additional Chief Secretary (E&T).

___________

[Authoritative English text of this Department Notification No. EXN-F(10)-39/2017 dated 15th

Nov., 2017 as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 37/2017 – State Tax (Rate)

Shimla, the15th November, 2017

No. EXN-F(10)-39/2017.—In exercise of the powers conferred by sub-section (1) of section 9 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 notify the state tax on intra-State supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as the case may be, as specified in the corresponding entry in column (2), of the Table below, at the rate specified in corresponding entry in column (4) and subject to relevant conditions annexed to this notification, if any, specified in the corresponding entry in column (5) of the Table aforesaid:

TABLE

2. Provided that nothing contained in this notification shall apply on or after1st July, 2020.

Explanation –For the purposes of this notification,—

(i) "Tariff item", "sub-heading" "heading" and "Chapter" shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).

(ii) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.

ANNEXURE

By order, Sd/- Additional Chief Secretary (E&T).

7980 राजपत्र, हिमाचल प्रदेश, 18 नवम्बर, 2017/27 कार्तिक, 1939 [Authoritative English text of this Department Notification No.EXN-F(10)-38/2017 dated 15th Nov., 2017 as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 39 /2017 –State Tax

Shimla, the 15th November, 2017

No. EXN-F(10)-38/2017.—In exercise of the powers conferred by sub-section (1) of section 6 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this notification referred to as "(Himachal Pradesh GST Act"), on the recommendations of the Council, the Governor of Himachal Pradesh is pleased to specify that the officers appointed under the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the "CGST Act")who are authorized to be the proper officers for the purposes of section 54 or section 55 of the CGST Act (hereafter in this notification referred to as "the said officers") by the Commissioner in the Board, shall act as proper officers for the purpose of sanction of refund under section 54 or section 55 of the Himachal Pradesh GST Act read with the rules made thereunder, in respect of a registered person located in the territorial jurisdiction of the said officers who applies for the sanction of refund to the said officers.

By order, Sd/- Additional Chief Secretary (E&T).

___________

[Authoritative English text of this Department Notification No. EXN-F(10)-38/2017 dated 15th

Nov., 2017 as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 40/2017 – State Tax

Shimla, the 15th November, 2017

No. EXN-F(10)-38/2017.—In exercise of the powers conferred by section 148 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this notification referred to as the 'said Act'), the Governor of Himachal Pradesh, on the recommendations of the Council, hereby notifies the registered persons whose aggregate turnover in the preceding financial year did not exceed one crore and fifty lakh rupees and who did not opt for the composition levy under section 10 of the said Act as the class of persons who shall pay the central tax on the outward supply of goods at the time of supply as specified in clause (a) of sub-section (2) of section 12 of the said Act including in the situations attracting the provisions of section 14 of the said Act, and shall accordingly furnish the details and returns as mentioned in Chapter IX of the said Act and the rules made thereunder and the period prescribed for the payment of tax by such class of registered persons shall be such as specified in the said Act.

By order, Sd/- Additional Chief Secretary (E&T).

[Authoritative English text of this Department Notification No. EXN-F(10)-20/2016-Vol.1 dated

15th Nov., 2017 as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

Notification No. 41/2017 – State Tax (Rate)

Shimla, the15th November, 2017

No. EXN-F(10)-20/2016-Vol.1.—In exercise of the powers conferred by sub-section (1) of section 9 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 make the following further amendments in the notification No.1/2017- State Tax (Rate), dated the 30thJune, 2017, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-15/2017 dated the 30thJune, 2017, namely:—

In the said notification,—

(A) in Schedule I- 2.5%,—

(i) for S. No. 1 and the entries relating thereto, the following shall be substituted, namely:—

(ii) for S. No. 2 and the entries relating thereto, the following shall be substituted, namely:-

(iii) S. Nos. 3,4,5, 6 and the entries relating thereto shall be omitted;

(iv) in S. No. 16, for the entry in column (3), the entry "All goods [other than fresh or chilled] andput up in unit container and,—

(a) bearing a registered brand name; or 7982 राजपत्र, हिमाचल प्रदेश, 18 नवम्बर, 2017/27 कार्तिक, 1939 (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE", shall be substituted;

(v) in S. No. 23, in the entry in column (3) , after the word "frozen", the words ", put up in unit container and,—

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE", shall be inserted;

(vi) in S. No. 26, for the entry in column (3), the entry "Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, put up in unit container and,—

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE", shall be substituted;

(vii) in S. No. 27, for the entry in column (3) ,the entry "Cashew nuts, whether or not shelled or peeled, desiccated coconuts " shall be substituted;

(viii)in S. No. 30, in the entry in column (3) , after the words "shelled or peeled", the words ",put up in unit container and,—

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE", shall be inserted;

(ix) in S. No. 58, in the entry in column (3) , after the words "Meal, powder," the words "Flour" , shall be inserted;

(x) S. No. 60 and the entries relating thereto shall be omitted;

(xi) in S. No. 66, in column (3), the words, "other than of seed quality" shall be omitted;

(xii) for S. No. 72 and the entries relating thereto, the following shall be substituted, namely:—

(xiii)for S. No. 78 and the entries relating thereto, the following shall be substituted, namely:—

(xiv) in S. No. 91, in column (3), the words, "khandsari sugar" shall be omitted;

(xv) in S. No. 92, for the entry in column (3), the entry "Palmyra sugar, mishri, batasha, bura, sakar, khadisakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, tilchikki, tilpatti, tilrevdi, sugar makhana, groundnut sweets,gajak, khaja, khajuli, anarsa" shall be substituted;

(xvi) in S. No. 100 A, in column (3), after the words "Roasted Gram", the words ",idli/dosa batter, chutney powder" shall be inserted;

(xvii)for S. No. 111 and the entries relating thereto, the following shall be substituted, namely:—

(xviii)in S. No. 135, in column (3), after the words, figures and letters "natural boric acid containing not more than 85% of H3BO3" the brackets and words "(calculated on dry weight)" shall be inserted;

(ix) after S. No. 156 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(xx) for S. No. 189 and the entries relating thereto, the following shall be substituted, namely:—

(xxi) after S. No. 197 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(xxii) after S. No. 218A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(xxiii)after S. No. 219A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(xxiv) for S. No. 224 and the entries relating thereto, the following serial number and entries shall be substituted, namely:—

(xxv)after S. No. 224 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(xxvi) after S. No. 225 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

entries shall be inserted, namely:—

(xxviii) in S. No. 234A, for the entry in column (3), the entry "E-waste

Explanation:—For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer" shall be substituted;

(xxix) after S. No. 257A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(xxx) for S. No. 259A and the entries relating thereto, the following serial numbers and the entries shall be substituted, namely:—

(B) in Schedule II-6%,-

(i) S. Nos. 2,3,4,5,6,7,8,9,10, and the entries relating thereto shall be omitted;

(ii) for S. No. 11 and the entries relating thereto, the following shall be substituted, namely:—

(iii) in S. No. 14, in column (3), the words "and desiccated coconuts", shall be omitted;

(iv) after S. No. 32 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:—

(v) in S. No. 43, for the entry in column (3) ,the entry "Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders" shall be substituted;

namely:—

(vii) in S. No. 45, in column (3), the words " including idli ordosa batter" shall be omitted;

(viii)after S. No. 46 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(ix) after S. No. 57 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(x) for S. No. 70 and the entries relating thereto, the following shall be substituted, namely:—

(xi) S. No. 71, 86, 87, 88 and the entries relating thereto shall be omitted;

(xii) for S. Nos. 89, 90 and the entries relating thereto, the following shall be substituted, namely:—

(xiii) in S. No. 139, in column (3), after the words "with rubber or plastics", the brackets and words "[other than jute twine, coir cordage or ropes]" shall be inserted;

(xiv) S. No. 140, and the entries relating thereto shall be omitted;

(xv) in S. No. 141, in column (3), after the words "specified or included", the brackets and words "[other than products of coir]" shall be inserted;

(xvi) S. No. 152, and the entries relating thereto shall be omitted;

(xvii) for S. No. 171 and the entries relating thereto, the following shall be substituted, namely:—

the entries shall be inserted, namely:—

(xix) in S. No. 177, in column (3), the words, "Fly ash bricks" shall be omitted;

(xx) in S. No. 196, in column (3), after the words "sports-ground rollers", the word, brackets and figures "; Parts[8432 90]" shall be inserted;

(xxi) in S. No. 197, in column (3), after the words and figures "of heading 8437", the word, brackets and figures "; parts [8433 90 00]" shall be inserted;

(xxii) in S. No. 200, in column (3), for the words "Sewing machines", the words and figures "Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines" shall be substiuted;

(xxiii) after S. No. 201 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(xxiv) after S. No. 207 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(xxv) for S. No. 215 and the entries relating thereto, the following shall be substituted, namely:—

(xxvi) in S. No. 216, in column (3), after the word "corrective", the brackets and words "[other than goggles for correcting vision]" shall be inserted;

(xxvii) in S. No. 221, for the entry in column (3) ,the entry "Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than orthopaedic appliances, such as crutches, surgical belts, and trusses, hearing aids]" shall be substituted;

(xxviii) after S. No. 222 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

7988 राजपत्र, हिमाचल प्रदेश, 18 नवम्बर, 2017/27 कार्तिक, 1939 (xxix)in S. No. 231, in the entry in column (3), the words "fishing hooks", shall be omitted;

(xxx)after S. No. 242 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:—

(C) in Schedule III-9%,—

(i) S. No. 1, and the entries relating thereto, shall be omitted;

(ii) S. No. 10, and the entries relating thereto, shall be omitted;

(iii) in S. No. 12, for the entry in column (3), the entry"Sugar confectionery [other than mishri, batasha, bura, sakar, khadisakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, tilchikki, tilpatti, tilrevdi, sugar makhana, groundnut sweets and gajak]" ,shall be substituted;

(iv) after S. No. 12 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:—

(v) in S. No. 13, for the entry in columns(2) and (3), the following entries shall be substituted, namely:—

(vi) S. No. 14, and the entries relating thereto, shall be omitted;

(vii) in S. No. 16, for the entry in columns(2) and (3), the following entries shall be substituted, namely:—

entries shall be inserted, namely:—

(ix) S. Nos. 18, 19 and 20 and the entries relating thereto, shall be omitted;

(x) in S. No. 23, for the entry in column (3), the entry,"Food preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods]"shall be substituted;

(xi) after S. No. 24 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(xii) after S. No. 26 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:—

(xiii)S. No. 27, and the entries relating thereto, shall be omitted;

(xiv) in S. No. 30, for the entry in column (3), the entry "Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than fly ash]"shall be substituted;

(xv) after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(xvi) in S. No. 33, for the entry in column (3), the entry"Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; Avgas [other than kerosene PDS, petrol, diesel and ATF, not in GST]"shall be substituted;

(xvii) in S. No. 52, for the entry in column (3), the entry"Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry; glass frit or other glass, in the form of powder, granules or flakes"shall be substituted;

(xviii) in S. No. 54A, for the entry in column (3), the entry"Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings"shall be substituted;

(xix) S. No. 55, and the entries relating thereto, shall be omitted;

(xx) after S. No. 57 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(xxi) in S. No. 58, for the entry in columns (2) and (3), the following entries shall be substituted, namely:—

(xxii) in S. No. 59, for the entry in columns(2) and (3), the following entries shall be substituted, namely:—

(xxiii) in S. No. 60, for the entry in columns(2) and (3), the following entries shall be substituted, namely:—

(xxiv) after S.No. 60 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

(xxv) in S. No. 61, for the entry in columns (2) and (3), the following entries shall be substituted, namely:—

form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent";

(xxvi) after S. No. 61 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: —

(xxvii) after S. No. 62 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(xxviii) after S. No. 71 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(xxix) after S. No. 72 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(xxx) after S. No. 73 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

the entries shall be inserted, namely:—

(xxxii) after S. No. 90 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:—

(xxxiii) after S. No. 94 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:—

(xxxiv) after S. No. 104 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(xxxv) after S. No. 107 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(xxxvi) in S. No. 111, for the entry in column (3), the entry"Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads and feeding bottles]"shall be substituted;

(xxxvii) after S. No. 121 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

substituted, namely:—

(xxxix) after S. No. 123A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:—

(xl) in S. No. 124, for the entry in column(3), the entry"Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling- bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than handbags and shopping bags, of cotton or jute]"shall be substituted;

(xli) after S. No. 124 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:—

(xliii) after S. No. 132 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(xliv) in S. No. 133, for the entry in column (3), the entry"Artificial fur and articles thereof"shall be substituted;

(xlv) after S. No. 137 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:—

(xlvi) after S. No. 150 and the entries relating thereto, the following serial number and the entry shall be inserted, namely:—

(xlvii) after S. No. 153 and the entries relating thereto, the following serial number and the entry shall be inserted, namely:—

(xlviii) in S. No. 175, for the entry in column (3), the entry"Other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed"shall be substituted;

(xlix) in S. No. 177 A, for the entry in columns (2) and (3), the following entries shall be substituted, namely:—

(l) after S. No. 177A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:—

(li) after S. No. 180 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:—

(lii) in S. No. 181, for the entry in column (3), the entry"Articles of cement, of concrete or of artificial stone, whether or not reinforced" shall be substituted;

(liii) after S. No. 182 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:—

entries shall be inserted, namely:—

(lv) in S. No. 185, for the entry in column (3), the entry"Ceramic pipes, conduits, guttering and pipe fittings"shall be substituted;

(lvi) after S. No. 185 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:—

(lvii)after S. No. 189 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:—

(lviii) after S. No. 190 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

entries shall be inserted, namely:—

(lx) after S. No. 192 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(lxi) after S. No. 195 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(lxii)in S. No. 235, for the entry in column (3), the entry"Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel [other than Kerosene burners, kerosene stoves and wood burning stoves of iron or steel]"shall be substituted;

(lxiii) after S. No. 235 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(lxiv) after S. No. 236 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(lxv) in S. No. 237, for the entry in column (3), the entry"Other cast articles of iron or steel"shall be substituted;

(lxvi) in S. No. 238, for the entry in column (3), the entry"Other articles of iron or steel"shall be substituted;

the entries shall be inserted, namely:—

(lxviii) in S. No. 253, for the entry in columns (2) and (3), the following entries shall be substituted, namely:—

(lxix) in S. No. 262, for the entry in column no. 3, the entry"Unwrought Aluminium"shall be substituted;

(lxx) in S. No. 271, for the entry in columns (2) and (3), the following entries shall be substituted, namely:—

(lxxi) in S. No. 275, for the entry in column (3), the entry"Stranded wires, cables, plaited bands and the like, of aluminium, not electrically insulated"shall be substituted;

(lxxii) after S. No. 275 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(lxxiii) after S. No. 301 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(lxxiv) after S. No. 302 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

substituted, namely:—

(lxxvi) after S. No. 303A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:—

(lxxvii) after S. No. 307 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(lxxviii) in S. No. 316, for the entry in column (3), the "Turbo-jets, turbo-propellers and other gas turbines [other than aircraft engines]"shall be substituted;

(lxxix) after S. No. 317 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:—

(lxxx) in S. No. 320, for the entry in columns (2) and (3), the following entries shall be substituted, namely:—

(lxxxi) in S. No. 324, for the entry in column (3), the entry"Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds"shall be substituted;

(lxxxii) in S. No. 325, for the entry in column (3), the entry"Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than and Nozzles for drip irrigation equipment or nozzles for sprinklers]"shall be substituted;

(lxxxiii) after S. No. 327 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:—

(lxxxiv) in S. No. 335, for the entry in column (3), the entry"Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof"shall be substituted;

(lxxxv) in S. No. 361, for the entry in column (3), the entry"Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines,pencil sharpening machines, perforating or stapling machines) [other than Braille typewriters, electric or non-electric]"shall be substituted;

(lxxxvi) after S. No. 364 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

the entries shall be inserted, namely:—

(lxxxviii) in S. No. 366, for the entry in column (3), the entry"Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Composting Machines]"shall be substituted;

(lxxxix) in S. No. 369A, for the entry in column (3), the entry"Crank shaft for sewing machine, bearing housings; plain shaft bearings; gears and gearing; ball or roller screws"shall be substituted;

(xc) after S. No. 369A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(xci) in S. No. 375, for the entry in column (3), the entry"Electrical transformers, static converters (for example, rectifiers) and inductors"shall be substituted;

(xcii) after S. No. 376 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:—

(xciii) in S. No. 379, for the entry in column (3), the entry"Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 [other than telephones for cellular networks or for other wireless networks]"shall be substituted;

(xciv) in S. No. 380, for the entry in column (3), the entry"Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier set"shall be substituted;

the entries shall be inserted, namely:—

(xcvi) after S. No. 381 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(xcvii) in S. No. 383, for the entry in column (3), the entry"Closed-circuit television (CCTV), transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc]"shall be substituted;

(xcviii) after S. No. 383 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:—

(xcix) after S. No. 384 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:—

(c) after S. No. 388 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:—

(ci) in S. No. 390, for the entry in column (3), the entry"Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than LED lamps]"shall be substituted;

(cii) in S. No. 395, for the entry in column (3), the entry"Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors"shall be substituted;

(ciii) in S. No. 396, for the entry in column (3), the entry"Carbon electrodes, carbon brushes, Lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes"shall be substituted;

(civ) after S. No. 397 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(cv) S. No. 410, and the entries relating thereto, shall be omitted;

(cvi) in S. No. 411, for the entry in column (3), the entry"Spectacles [other than corrective];

goggles including those for correcting vision"shall be substituted;

(cvii) after S. No. 411 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:—

(cviii) in S. No. 412, for the entry in column (3), the entry"Balances of a sensitivity of 5 cg or better, with or without weights"shall be substituted;

(cix) after S. No. 413 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:—

(cx) after S. No. 423 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:—

(cxi) after S. No. 424 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

the entries shall be inserted, namely:—

(cxiii) in S. No. 427, for the entry in column (3), the entry"Other clock or watch parts"shall be substituted;

(cxiv) in S. No. 428, for the entry in column (3), the entry"Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements"shall be substituted;

(cxv) after S. No. 428 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(cxvi) in S. No. 429, for the entry in column (3), the entry"Clock cases and cases of a similar type for other goods of this chapter, and parts thereof"shall be substituted;

(cxvii) after S. No. 429 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:—

the entries shall be inserted, namely:—

(cxix) in S. No. 437, for the entry in column (3), the entry"Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof"shall be substituted;

(cxx) in S. No. 438, for the entry in column (3), the entry"Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered [other than coir products (except coir mattresses), products wholly made of quilted textile materials and cotton quilts]"shall be substituted;

(cxxi) after S. No. 438 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: —

(cxxii) after S. No. 440 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(cxxiii) in S. No. 441, for the entry in column (3), the entry"Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods]"shall be substituted;

(cxxiv) after S. No. 441 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:—

(cxxv) after S. No. 448 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(cxxvi) in S. No. 449A, for the entry in column no. 3, the entry"Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints or wicks"shall be substituted;

(cxxvii) after S. No. 449A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:—

the entries shall be inserted, namely:—

(D) in Schedule-IV-14%, -

(i) S. Nos.2, 3, 4, 5, 6,7, 8, 9, 11, 16, 17, 19, 23, 25, 26, 27, 28, 29, 30, 31 32, 33, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and the entries relating thereto, shall be omitted;

(ii) in S.No. 46, in column (3), for the words in the brackets, "and Rear Tractortyres", the words "rear tractor tyres; and of a kind used on aircraft", shall be added;

(iii) S. Nos. 48, 49, 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 109, 110, 111, 113 and the entries relating thereto, shall be omitted;

(iv) in S. No. 114, for the entry in column (3), the entry"Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines]"shall be substituted;

(v) in S.No. 117, in column (3), the words, figures and brackets "concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10]" shall be omitted;

relating thereto, shall be omitted;

(vii) in S.No. 135, for the entry in column (3), the entry "Transmission shafts (including cam shafts and crank shafts) and cranks (excluding crankshaft for sewing machine); gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)"shall be substituted;

(viii)S. Nos. 136, 137, 138 and the entries relating thereto, shall be omitted;

(ix) in S.No. 141, in column (3), after the words and figures "heading 8508" the words and brackets "[other than wet grinder consisting of stone as a grinder]" shall be added;

(x) S. Nos. 144, 145, 147, 148, 149, 150 and the entries relating thereto, shall be omitted;

(xi) in S.No. 151, for the entry in column (3), the entry"Digital cameras and video camera recorders [other than CCTV]"shall be substituted;

(xii) S. Nos. 152, 153 and the entries relating thereto, shall be omitted;

(xiii)in S.No.154, in column (3), after the words and figures in the brackets, "not exceeding 20 inches", the words " ; and set top box for television" shall be added;

(xiv) S. Nos. 155, 156, 157, 158, 159, 160, 161, 162, 163, 172, 178, 179, 180, 181, 182, 183, 184, 185, 186, 187, 188, 189, 190, 191, 192, 193, 194, 195, 196, 197, 198, 199, 200, 201, 202, 203, 204, 205, 206, 207, 208, 209, 211, 212, 213, 214 and the entries relating thereto, shall be omitted;

(xv) S. Nos. 216, 217, 218, 220, 221, 222, 225, 226 and the entries relating thereto, shall be omitted;

(xvi) in S.No. 228, for the entry "-"in column (2), the entry "Any Chapter" shall be substituted.

(E) in Schedule-V-1.5%, in S. No. 13, for the words "of metal clad with precious metal", the words and brackets "of metal clad with precious metal[other than bangles of lac/shellac]", shall be substituted;

(F) in the explanation, in clause (ii), for sub-clause (b), the following shall be substituted, namely:—

"(b) The phrase "registered brand name" means,—

(A) a brand registered as on the 15th May 2017 or thereafter under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently de-registered;

(B) a brand registered as on the 15th May2017 or thereafter under the Copyright Act, 1957(14 of 1957);

(C) a brand registered as on the 15th May2017 or thereafter under any law for the time being in force in any other country.";

By order, Sd/- Additional Chief Secretary (E&T).

___________

[Authoritative English text of this Department Notification No. EXN-F(10)-20/2016-Vol.1 dated

15th Nov., 2017 as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 42/2017 – State Tax (Rate)

Shimla, the 15th November, 2017

No. EXN-F(10)-20/2016-Vol.1.—In exercise of the powers conferred by sub-section (1) of section 11 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on the recommendations of the Council, hereby makes the following further amendments in the notification in the notification No.2/2017- State Tax (Rate), dated the 30thJune, 2017, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-15/2017 dated the 30thJune, 2017, namely:—

In the said notification,—

(1) in the Schedule,

(i) for S. Nos. 8 and 9 and the entries relating thereto, the following shall be substituted, namely:—

(ii) S. Nos. 10,11,12,13,14,15,16,17 and the entries thereof shall be omitted;

(iii) for S. Nos. 21 and 22 and the entries relating thereto, the following shall be substituted, namely:—

(iv) S. Nos. 23,24 and the entries thereof shall be omitted;

(v) after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(vi) after S. No. 43 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: —

(vii) in S. No. 46, in column (3), for the words "fresh or chilled" the words "fresh or chilled, dried"shall be substituted;

entries shall be inserted, namely:—

(ix) in S. No. 77, in the entry in column(3),for the words "Flour of potatoes" the words "Flour, powder, flakes, granules or pellets of potatoes", shall be substituted;

(x) after S. No. 78 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(xi) after S. No. 87 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(xii) after S. No. 93 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

(xiii) in S. No. 94, for the entry in column 3, the entry "Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery;Khandsari Sugar"shall be substituted;

(xiv) in S. No. 103, for the entry in column (3), the entry"Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water", shall be substituted;

(xv) after S. No. 103 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

8012 राजपत्र, हिमाचल प्रदेश, 18 नवम्बर, 2017/27 कार्तिक, 1939 (xvi) after S. No. 136 and the entries relating thereto, thefollowing serial number and the entries shall be inserted, namely:—

(2) in the Explanation, in clause (ii), for sub-clause (b), the following sub-clause shall be substituted, namely:—

(b) The phrase "registered brand name" means,—

(A) a brand registered as on or after the 15th May 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered;

(B) a brand registered as on or after the 15th May2017 under the Copyright Act, 1957(14 of 1957);

(C) a brand registered as on or after the 15th May2017 under any law for the time being in force in any other country.".

2. This notification shall come into force with effect from the 15th day of November, 2017.

By order, Sd/- Additional Chief Secretary (E&T).

___________

[Authoritative English text of this Department Notification No.EXN-F(10)-38/2017 dated 15th

Nov., 2017 as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 42/2017–State Tax

Shimla, the 15th November, 2017

No. EXN-F(10)-38/2017.—In exercise of the powers conferred by 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, hereby extends the time limit for furnishing the return in FORM GSTR- 5A for the month of July, 2017, August, 2017 and September, 2017 by a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 and rule 64 of the Himachal Pradesh Goods and Services Tax Rules, 2017, till the 20th day of November, 2017.

2. This notification shall be deemed to have come into force on the 15thday of September, 2017.

By order, Sd/- Additional Chief Secretary (E&T).

[Authoritative English text of this Department Notification No. EXN-F(10)-20/2016-Vol.1 dated

15th Nov., 2017 as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 43/2017 – State Tax (Rate)

Shimla, the 15th November, 2017

No. EXN-F(10)-20/2016-Vol.—In exercise of the powers conferred by sub-section (3) of section 9 of the Himachal Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on the recommendations of the Council, hereby makes the following amendments notification No.4/2017- State Tax (Rate), dated the 30thJune, 2017, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-15/2017 dated the 30thJune, 2017, namely:-

In the said notification, in the TABLE, -

(i) after Sl. No. 4 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

2. This notification shall come into force with effect from the 15th day of November, 2017.

By order, Sd/- Additional Chief Secretary (E&T).

___________

[Authoritative English text of this Department Notification No.EXN-F(10)-38/2017 dated 15th

Nov., 2017 as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 43/2017 –State Tax

Shimla, the 15th November, 2017

No. EXN-F(10)-38/2017.—In exercise of the powers conferred by sub-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) and in supersession of notification No. 26/2017- Central Tax, dated the 28th August, 2017, except as respects things done or omitted to be done before such supersession, the Commissioner hereby extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 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 months of July, 2017, August, 2017 and September, 2017 till the 15th day of November, 2017.

By order, Sd/- Additional Chief Secretary (E&T).

8014 राजपत्र, हिमाचल प्रदेश, 18 नवम्बर, 2017/27 कार्तिक, 1939 [Authoritative English text of this Department Notification No.EXN-F(10)-38/2017 dated 15th Nov., 2017 as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 44/2017 –State Tax

Shimla, the 15th November, 2017

No. EXN-F(10)-38/2017.—In pursuance of section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of the Himachal Pradesh Goods and Services Tax Rules, 2017, the Commissioner, hereby extends the time limit for making a declaration, in FORM GST ITC-01, by the registered persons, who have become eligible during the months of July, 2017, August, 2017 and September, 2017, to the effect that they are eligible to avail the input tax credit under sub- section (1) of section 18 of the said Act, till the 31st day of October, 2017.

By order, Sd/- Additional Chief Secretary (E&T).

___________

[Authoritative English text of this Department Notification No. EXN-F(10)-20/2016-Vol.1 dated

15th Nov., 2017 as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 45/2017 – State Tax (Rate)

Shimla, the 15th November, 2017

No. EXN-F(10)-20/2016-Vol.1.—In exercise of the powers conferred by sub-section (1) of section 11 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) ( hereafter in this notification referred to as "the said Act"), the Governor of Himachal Pradesh, on being satisfied that it is necessary in the public interest so to do , on the recommendations of the Council, hereby exempts the goods specified in column (3) of the Table below, from the so much of the state tax leviable thereon under section 9 of the said Act, as in in excess of the amount calculated at the rate of 2.5 percent., when supplied to the institutions specified in the corresponding entry in column (2) of the Table, subject to the conditions specified in the corresponding entry in column (4) of the said Table-

Table

Explanation.—For the purposes of this notification, the expression,—

(a) "Public funded research institution" means a research institution in the case of which not less than fifty per-cent. of the recurring expenditure is met by the Central Government or the Government of any State or the administration of any Union territory;

(b) "University" means a University established or incorporated by or under a Central, State or Provincial Act and includes —

(i) an institution declared under section 3 of the University Grants Commission Act, 1956 (3 of 1956) to be a deemed University for the purposes of this Act; (ii) an institution declared by Parliament by law to be an institution of national importance;

(iii) a college maintained by, or affiliated to, a University;

(c) "Head" means -

(i) in relation to an institution, the Director thereof (by whatever name called);

(ii) in relation to a University, the Registrar thereof (by whatever name called);

(iii) in relation to a college, the Principal thereof (by whatever name called);

(d) "hospital" includes any Institution, Centre, Trust, Society, Association, Laboratory, Clinic or Maternity Home which renders medical, surgical or diagnostic treatment.

2. This notification shall come into force with effect from the 15thday of November, 2017.

By order, Sd/- Additional Chief Secretary (E&T).

[Authoritative English text of this Department Notification No.EXN-F(10)-38/2017 dated 15th

Nov., 2017 as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 45/2017 – State Tax

Shimla, the 15th November, 2017

No. EXN-F(10)-38/2017.—In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh is pleased to make the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:—

(1) These rules may be called the Himachal Pradesh Goods and Services Tax (Ninth Amendment) Rules, 2017.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Himachal Pradesh Goods and Services Tax Rules, 2017, –

(i) in rule 3, for sub-rule (3A), the following sub-rule shall be substituted, namely:—

"(3A)Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has been granted certificate of registration under sub-rule (1) of rule 10 may opt to pay tax under section 10 with effect from the first day of the month immediately succeeding the month in which he files an intimation in FORM GST CMP-02, on the common portal either directly or through a Facilitation Centre notified by the Commissioner, on or before the 31st day of March, 2018, and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of ninety days from the day on which such person commences to pay tax under section 10:

Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished.";

(ii) after rule 46, the following rule shall be inserted, namely:—

"46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, he may issue a single "invoice- cum-bill of supply" for all such supplies.";

(iii) in rule 54, in sub-rule (2),

(a) for the words "tax invoice" the words "consolidated tax invoice" shall be substituted;

(b) after the words "by whatever name called", the words "for the supply of services made during a month at the end of the month" shall be inserted;

(iv) in rule 62, in sub-rule (1), the following proviso shall be inserted, namely:—

8020 राजपत्र, हिमाचल प्रदेश, 18 नवम्बर, 2017/27 कार्तिक, 1939 "Provided that the registered person who opts to pay tax under section 10 with effect from the first day of a month which is not the first month of a quarter shall furnish the return in FORM GSTR-4 for that period of the quarter for which he has paid tax under section 10 and shall furnish the returns as applicable to him for the period of the quarter prior to opting to pay tax under section 10.";

(v) in FORM GST CMP-02, for the words, figures and brackets "See rule 3(2)", the words, figures, brackets and letter "See rule 3(3) and 3(3A)" shall be substituted;

(vi) in FORM GSTR-1, for Table 6, the following shall be substituted, namely:—

"6. Zero rated supplies and Deemed Exports

(vii) in FORM GSTR-1A, for Table 4, the following shall be substituted, namely:-

"4. Zero rated supplies made to SEZ and deemed exports

(viii)in FORM GSTR-4, after instruction no.9, the following shall be inserted, namely:-

"10. For the tax period July, 2017 to December, 2017, serial 4A of Table 4 shall not be furnished."

By order, Sd/- Additional Chief Secretary (E&T).

[Authoritative English text of this Department Notification No. EXN-F(10)-20/2016-Vol.1 dated

15th Nov., 2017 as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 46/2017 – State Tax (Rate)

Shimla, the 15th November, 2017

No. EXN-F(10)-20/2016-Vol.1.—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, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification No.11/2017- State Tax (Rate), dated the 30thJune, 2017, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-15/2017 dated the 30thJune, 2017, namely:—

In the said notification, in the Table,—

(i) against serial number 3, in column (3), in item (vi), for the words "Services provided", the words "Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, provided" shall be substituted;

(ii) against serial number 7,—

(a) for item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:—

8022 राजपत्र, हिमाचल प्रदेश, 18 नवम्बर, 2017/27 कार्तिक, 1939 (b) for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:—

(c) the item (iv) in column (3) and the entries relating thereto in columns (3), (4) and (5), shall be omitted;

(d) in item (ix), in column (3), for the entry, the following entry shall be substituted, namely:-

"(ix) Accommodation, food and beverage services other than (ii), (iii), (v), (vi), (vii) and (viii) above.

Explanation.- For the removal of doubt, it is hereby clarified that, supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent shall attract central tax @ 2.5% without any input tax credit under item (i) above and shall not be levied at the rate as specified under this entry.";

(iii) against serial number 26, in column (3), in item (i), after sub-item (h), the following shall be inserted, namely:—

'(i) manufacture of handicraft goods.

Explanation. - The expression "handicraft goods" shall have the same meaning as assigned to it in the notification No. EXN-F(10)-34/2017, dated the 9th October, 2017 published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-34/2017, dated the 9th October, 2017 as amended from time to time.'.

2. This notification shall come into force with effect from 15thof November, 2017.

By order, Sd/- Additional Chief Secretary (E&T).

___________

[Authoritative English text of this Department Notification No.EXN-F(10)-39/2017 dated 15th

Nov., 2017 as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 46/2017 – State Tax

Shimla, the 15th November, 2017

No. EXN-F(10)-39/2017.—In exercise of the powers conferred by sub-section (1) of section 10 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 make the following amendments in the notification, No.8/2017- State Tax, dated 30th June, 2017, published in the Gazette of Himachal Pradesh vide No. EXN-F(10)-14/2017-Loose dated 30th June, 2017, namely:- In the said notification,—

(i) for the words "fifty lakh rupees". the words, "seventy-five lakh rupees" shall be substituted;

By order, Sd/- Additional Chief Secretary (E&T).

___________

[Authoritative English text of this Department Notification No. EXN-F(10)-20/2016-Vol.1 dated

15th Nov., 2017 as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 47/2017 – State Tax (Rate)

Shimla, the 15th November, 2017

No. EXN-F(10)-20/2016-Vol.1.—In exercise of the powers conferred by sub-section (1) of section 11 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, is pleased to make the following further amendments in the 8024 राजपत्र, हिमाचल प्रदेश, 18 नवम्बर, 2017/27 कार्तिक, 1939 notification No.12 /2017- State Tax (Rate), dated the 30thJune, 2017, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-15/2017 dated the 30thJune, 2017, namely:—

In the said notification, in the Table,—

(a) against serial number 11A,for the entry in column (3), the following entry shall be substituted namely:—

"Service provided by Fair Price Shops to Central Government, State Government or Union territory by way of sale of food grains, kerosene, sugar, edible oil, etc. under Public Distribution System against consideration in the form of commission or margin.";

(b) the serial number 11B and the entries relating thereto, shall be omitted;

(c) after serial number 79 and the entries relating thereto, the following serial number and entries shall be inserted namely:—

2. This notification shall come into force with effect from 15th of November, 2017.

By order, Sd/- Additional Chief Secretary (E&T).

___________

[Authoritative English text of this Department Notification No. EXN-F(10)-32/2017dated 15th

Nov., 2017 as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 50/2017 – State Tax

Shimla, the 15th November, 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 months of August and September, 2017 by the due date.

By order, Sd/- Additional Chief Secretary (E&T).

[Authoritative English text of this Department Notification No. EXN-F(10)-20/2016-Vol.1 dated

15th Nov., 2017 as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 44/2017 – State Tax (Rate)

Shimla, the 15th November, 2017

No. EXN-F(10)-20/2016-Vol.1.—In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on the recommendations of the Council, hereby makes the following further amendments in the notification No.5/2017- State Tax (Rate), dated the 30thJune, 2017, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)- 15/2017 dated the 30thJune, 2017, namely:—

In the said notification, in the TABLE, for Sl. No. 6A and the entries relating thereto, the following entries shall be substituted, namely:—

2. This notification shall come into force with effect from the 15th day of November, 2017.

By order, Sd/- Additional Chief Secretary (E&T).

___________

[Authoritative English text of this Department Notification No.EXN-F(10)-38/2017 dated 15th

Nov., 2017 as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 41/2017 – State Tax

Shimla, the 15th November, 2017

No. EXN-F(10)-38/2017.—In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (herein after referred to as the said Act), the Commissioner hereby extends the time limit for furnishing the return by a composition supplier, in FORM GSTR-4,under sub-section (2) of section 39 of the said Act read with rule 62 of the Himachal Pradesh Goods and Services Tax Rules, 2017 for the quarter July to September, 2017 till the 15th day of November, 2017.

By order, Sd/- Additional Chief Secretary (E&T).

8026 राजपत्र, हिमाचल प्रदेश, 18 नवम्बर, 2017/27 कार्तिक, 1939 [Authoritative English text of this Department Notification No. EXN-F(10)-20/2016-Vol.1 dated 15th Nov., 2017 as required under clause (3) of article 348 of the Constitution of India.] EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 53/2017 – State Tax

Shimla, the 15th November, 2017

No. EXN-F(10)-20/2016-Vol.1.—In pursuance of section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) and sub-rule (3) of rule 45 of the Himachal Pradesh Goods and Services Tax Rules, 2017, the Commissioner, with the approval of the Board, hereby extends the time limit for making the declaration in FORM GST ITC-04, in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another, during the quarter July to September, 2017, till the 30th day of November, 2017.

By order, Sd/- Additional Chief Secretary (E&T).

___________

[Authoritative English text of this Department Notification No. EXN-F(10)-20/2016-Vol.1 dated

15th Nov., 2017 as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 55/2017–State Tax

Shimla, the 15th November, 2017

No. EXN-F(10)-20/2016-Vol.1.—In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Himachal Pradesh Government hereby makes the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:—

(1) These rules may be called the Himachal Pradesh Goods and Services Tax (Twelfth Amendment)Rules, 2017.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Himachal Pradesh Goods and Services Tax Rules, 2017,—

(i) in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:—

"Explanation - For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude the value of supply of services specified in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 42/2017-Integrated Tax (Rate), dated the 27th October, 2017 published in the Gazette of India, Extraordinary, Part II,राजपत्र, हिमाचल प्रदेश, 18 नवम्बर, 2017/27 कार्तिक, 1939 8027 Section 3, Sub-section (i), vide number GSR 1338(E) dated the 27th October, 2017.";

(ii) in rule 54, in sub-rule (2), for the words "supplier shall issue", the words "supplier may issue" shall be substituted;

(iii) after rule 97, the following rule shall be inserted, namely:—

"97A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.";

(iv) after rule 107, the following rule shall be inserted, namely:—

"107A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.";

(v) after rule 109, the following rule shall be inserted, namely:—

"109A. Appointment of Appellate Authority- (1)Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to -

(a) the Commissioner (Appeals) where such decision or order is passed by the Additional or Joint Commissioner;

(b) the Additional Commissioner (Appeals) where such decision or order is passed by the Deputy or Assistant Commissioner or State Tax Officer, within three months from the date on which the said decision or order is communicated to such person.

(2) An officer directed under sub-section (2) of section 107 to appeal against any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to –

(a) the Commissioner (Appeals) where such decision or order is passed by the Additional or Joint Commissioner;

(b) the Additional Commissioner (Appeals) where such decision or order is passed by the Deputy or Assistant Commissioner or the State Tax Officer, within six months from the date of communication of the said decision or order.";

(a) in sub-rule (4), for the second proviso, the following proviso shall be substituted, namely:—

"Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Chairman at any time.";

(b) in sub-rule (5), for the second proviso, the following proviso shall be substituted, namely:—

"Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Technical Member at any time.";

(vii) after the "FORM GST RFD-01", the following forms shall be inserted, namely:-

__________

"FORM-GST-RFD-01 A

[See rules 89(1) and 97A]

Application for Refund (Manual) (Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person)

DECLARATION [second proviso to section 54(3)]

I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.

Signature Name – Designation / Status

DECLARATION [section 54(3)(ii)]

I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies. Signature Name – Designation / Status

DECLARATION [rule 89(2)(f)]

I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.

Signature Name – Designation / Status

SELF- DECLARATION [rule 89(2)(l)] I/We ____________________ (Applicant) having GSTIN/ temporary Id -------, solemnly affirm and certify that in respect of the refund amounting to Rs. ---/ with respect to the tax, interest, or any other amount for the period from---to----, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person.

Signature Name – Designation / Status

(This Declaration is not required to be furnished by applicants, who are claiming refund under

clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)

8. Verification I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom.

8030 राजपत्र, हिमाचल प्रदेश, 18 नवम्बर, 2017/27 कार्तिक, 1939 I/We declare that no refund on this account has been received by me/us earlier.

Place Signature of Authorised Signatory Date (Name)

Designation/ Status

Annexure-1

Statement -1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]

Statement- 3A [rule 89(4)]

Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount

Statement-5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.)

FORM-GST-RFD-01 B

[See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A]

Refund Order details

By order, Sd/- Addl. Chief Secretary (E&T).

____________

[Authoritative English text of this Department Notification No. EXN-F(10)-20/2016-Vol.1 dated

15th Nov., 2017 as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 56/2017 – State Tax

Shimla, the 15th November, 2017

No. EXN-F(10)-20/2016-Vol.1.—In exercise of the powers conferred by section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) read with sub-rule (5) of rule 61 of the Himachal Pradesh Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table shall be furnished electronically through the common 8032 राजपत्र, हिमाचल प्रदेश, 18 नवम्बर, 2017/27 कार्तिक, 1939 portal, on or before the last date as specified in the corresponding entry in column (3) of the said Table, namely:—

Table

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 mentioned in column (3) of the said Table, on which he is required to furnish the said return.

By order, Sd/- Addl. Chief Secretary (E&T).

____________

[Authoritative English text of this Department Notification No. EXN-F(10)-20/2016-Vol.1 dated

15th Nov., 2017 as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 57/2017 – State Tax

Shimla, the 15th November, 2017

No. EXN-F(10)-20/2016-Vol.1.—In exercise of the powers conferred by section 148 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on the recommendations of the Council, notifies the registered persons having aggregate turnover of less than 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as detailed below for furnishing the details of outward supply of goods or services or both.

2. The said persons shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:—

Table

3. The special procedure or extension of the time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the Act, for the months of July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette.

By order, Sd/- Addl. Chief Secretary (E&T).

____________

[Authoritative English text of this Department Notification No. EXN-F(10)-20/2016-Vol.1 dated

15th Nov., 2017 as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 58/2017 – State Tax

Shimla, the 15th November, 2017

No. EXN-F(10)-20/2016-Vol.1.—In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this notification referred to as the Act) and in supersession of notification No. EXN-F(10)-32/2017 dated 23rd Oct., 2017, except as respects things done or omitted to be done before such supersession, the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 under sub-section (1) of section 37 of the Act for the months as specified in column (2) of the Table, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, till the time period as specified in the corresponding entry in column (3) of the said Table, namely:—

Table

2. The extension of the time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the Act, for the months of July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette.

By order, Sd/- Addl. Chief Secretary (E&T).

8034 राजपत्र, हिमाचल प्रदेश, 18 नवम्बर, 2017/27 कार्तिक, 1939 [Authoritative English text of this Department Notification No. EXN-F(10)-20/2016-Vol.1 dated 15th Nov., 2017 as required under clause (3) of article 348 of the Constitution of India.] EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 59/2017 – State Tax

Shimla, the 15th November, 2017

No. EXN-F(10)-20/2016-Vol.1.—In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Central Government hereby makes the following amendments in the notification of the No. 41/2017-State Tax, dated 15th Nov., 2017, published in the Gazette of Himachal Pradesh vide number No. EXN-F(10)-38/2017, dated the 15th Nov., 2017, namely:—

In the said notification, for the words, figures and letters "the 15th day of November, 2017", the words, figures and letters "the 24th day of December, 2017" shall be substituted.

By order, Sd/- Addl. Chief Secretary (E&T).

____________

[Authoritative English text of this Department Notification No. EXN-F(10)-20/2016-Vol.1 dated

15th Nov., 2017 as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 60/2017 – State Tax

Shimla, the 15th November, 2017

No. EXN-F(10)-20/2016-Vol.1.—In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner hereby extends the time limit for furnishing the return by a non-resident taxable person, in FORM GSTR-5, under sub-section (5) of section 39 of the said Act read with rule 63 of the Himachal Pradesh Goods and Services Tax Rules, 2017 for the months of July, 2017, August, 2017, September, 2017 and October, 2017 till the 11th day of December, 2017.

By order, Sd/- Addl. Chief Secretary (E&T).

[Authoritative English text of this Department Notification No. EXN-F(10)-20/2016-Vol.1 dated

15th Nov., 2017 as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 61/2017–State Tax

Shimla, the 15th November, 2017

No. EXN-F(10)-20/2016-Vol.1.—In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in supersession of notification No. 42/2017-State Tax, dated the 15th Nov., 2017, published in the Gazette of Himachal Pradesh vide number No. EXN-F(10)-38/2017, dated the 15th Nov., 2017, except as respects things done or omitted to be done before such supersession, the Commissioner, hereby extends the time limit for furnishing the return in FORM GSTR-5A for the month of July, 2017, August, 2017, September, 2017 and October, 2017 by a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 and rule 64 of the Himachal Pradesh Goods and Services Tax Rules, 2017, till the 15th day of December, 2017.

By order, Sd/- Addl. Chief Secretary (E&T).

____________

[Authoritative English text of this Department Notification No. EXN-F(10)-20/2016-Vol.1 dated

15th Nov., 2017 as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 62/2017 – State Tax

Shimla, the 15th November, 2017

No. EXN-F(10)-20/2016-Vol.1.—In exercise of the powers conferred by sub-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) and in supersession of notification No. 43/2017- Central Tax, dated 15th Nov., 2017, published in the Gazette of Himachal Pradesh, vide number No. EXN-F(10)-38/2017, dated the 15th Nov., 2017, except as respects things done or omitted to be done before such supersession, the Commissioner hereby extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 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 till the 31st day of December, 2017.

2. The extension of the time limit for furnishing the return under sub-section (4) of section 39 of the said Act for the month of August, 2017, September, 2017 and October, 2017 shall be subsequently notified in the Official Gazette.

By order, Sd/- Addl. Chief Secretary (E&T).

8036 राजपत्र, हिमाचल प्रदेश, 18 नवम्बर, 2017/27 कार्तिक, 1939 [Authoritative English text of this Department Notification No. EXN-F(10)-20/2016-Vol.1 dated 15th Nov., 2017 as required under clause (3) of article 348 of the Constitution of India.] EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 63/2017 – State Tax

Shimla, the 15th November, 2017

No. EXN-F(10)-20/2016-Vol.1.—In pursuance of section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) and sub-rule (3) of rule 45 of the Himachal Pradesh Goods and Services Tax Rules, 2017, the Governor of Himachal Pradesh is pleased to make the following amendments in the notification of the Government of the Himachal Pradesh No. 53/2017-State Tax, dated the 15th Nov., 2017_, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-20/2016-Vol.1, dated the 15th Nov., 2017, namely:—

In the said notification, for the words, figures and letters "the 30th day of November, 2017", the words, figures and letters "the 31st day of December, 2017" shall be substituted.

By order, Sd/- Addl. Chief Secretary (E&T).

____________

[Authoritative English text of this Department Notification No. EXN-F(10)-20/2016-Vol.1 dated

15th Nov., 2017 as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 64/2017 – State Tax

Shimla, the 15th November, 2017

No. EXN-F(10)-20/2016-Vol.1.—In exercise of the powers conferred by section 128 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Himachal Pradesh, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-3B for the month of October, 2017 onwards by the due date under section 47 of the said Act, which is in excess of an amount of twenty five rupees for every day during which such failure continues:

Provided that where the total amount of state tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return for the month of October, 2017 onwards by the due date under section 47 of the said Act shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues.

By order, Sd/- Addl. Chief Secretary (E&T).

[Authoritative English text of this Department Notification No. EXN-F(10)-20/2016-Vol.1 dated

15th Nov., 2017 as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 65/2017 – State Tax

Shimla, the 15th November, 2017

No. EXN-F(10)-20/2016-Vol.1.—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) (hereafter in this notification referred to as the said Act), the Governor of Himachal Pradesh, on the recommendations of the Council, hereby specifies the persons making supplies of services, other than supplies specified under sub-section (5) of section 9 of the said Act through an electronic commerce operator who is required to collect tax at source under section 52 of the said Act, and having an aggregate turnover, to be computed on all India basis, not exceeding an amount of twenty lakh rupees in a financial year, as the category of persons exempted from obtaining registration under the said Act:

Provided that the aggregate value of such supplies, to be computed on all India basis, should not exceed an amount of ten lakh rupees in case of "special category States" as specified in sub- clause (g) of clause (4) of article 279A of the Constitution, other than the State of Jammu and Kashmir.

By order, Sd/- Addl. Chief Secretary (E&T).

____________

[Authoritative English text of this Department Notification No. EXN-F(10)-20/2016-Vol.1 dated

15th Nov., 2017 as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 66/2017 – State Tax

Shimla, the 15th November, 2017

No. EXN-F(10)-20/2016-Vol.1.—In exercise of the powers conferred by section 148 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this notification referred to as the said Act) and in supersession of notification No. 40/2017-State Tax, dated the 15th Nov., 2017, published in the Gazette of Himachal Pradesh vide number No. EXN-F(10)- 38/2017, dated the 15th Nov., 2017, except as respects things done or omitted to be done before such supersession, the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to notify the registered person who did not opt for the composition levy under section 10 of the said Act as the class of persons who shall pay the state tax on the outward supply of goods at the time of supply as specified in clause (a) of sub-section (2) of section 12 of the said Act including in the situations attracting the provisions of section 14 of the said Act, and shall accordingly furnish the details and returns as mentioned in Chapter IX of the said Act and the rules 8038 राजपत्र, हिमाचल प्रदेश, 18 नवम्बर, 2017/27 कार्तिक, 1939 made thereunder and the period prescribed for the payment of tax by such class of registered persons shall be such as specified in the said Act.

By order, Sd/- Addl. Chief Secretary (E&T).

____________

[TO BE PUBLISHED IN THE GAZETTE OF HIMACHAL PRADESH] Government of Himachal Pradesh (Excise & Taxation Department)

No. EXN-F(10)-39/2017 Dated: Shimla the 15th Nov. , 2017 THE HIMACHAL PRADESH GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017

Order No. 01/2017-State Tax

Whereas, certain difficulties have arisen in giving effect to the provisions of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), hereinafter in this order referred to as the said Act, in so far as it relates to the provisions of section 10 of the said Act;

Now, therefore, in exercise of the powers conferred by section 172 of the said Act, the State Government, on recommendations of the Council, hereby makes the following Order, namely:-

1. This Order may be called the Himachal Pradesh Goods and Services Tax (Removal of Difficulties) Order, 2017.

2. For the removal of difficulties,—

(i) it is hereby clarified that if a person supplies goods and/or services referred to in clause (b) of paragraph 6 of Schedule II of the said Act and also supplies any exempt services including services by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount, the said person shall not be ineligible for the composition scheme under section 10 subject to the fulfillment of all other conditions specified therein.

(ii) it is further clarified that in computing his aggregate turnover in order to determine his eligibility for composition scheme, value of supply of any exempt services including services by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount, shall not be taken into account.

By order, Sd/- Addl. Chief Secretary (E&T).

[Authoritative English text of this Department Notification No.EXN-F(10)-38/2017 dated 15th

Nov., 2017 as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION

Shimla, the 15th November, 2017

No. EXN-F(10)-38/2017.—In exercise of the powers conferred by sub-section (1) of section 11 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on the recommendations of the Council, hereby makes the following amendment in the NOTIFICATION NO. 8/2017-STATE TAX (RATE), dated the 30th June, 2017, published in the Gazette of Himachal Pradesh, vide number No.EXN-F(10)-14/2017-Loose, dated the 30thJune, 2017, namely:—

In the said notification, the proviso under Paragraph 1 shall be omitted.

By order, Sd/- Addl. Chief Secretary (E&T).

नियन्त्रक, मुद्रण तथा लेखन सामग्री, हिमाचल प्रदेश, शिमला-5 द्वारा मुद्रित तथा प्रकाशित इलेक्ट्रॉनिक हस्ताक्षरित राजपत्र, वैबसाइट http://rajpatrahimachal.nic.in पर उपलब्ध है एवम्‌ ऑनलाइन सत्यापित किया जा सकता है