7956

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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 : 10^th 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 11^th & 12^th 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 7^th 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.

7957

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HIGH COURT OF HIMACHAL PRADESH, SHIMLA-171 001

NOTIFICATION

Shimla, the 6^th 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 3^rd 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 8^th 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

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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 10^th 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:—

Sl.

No.

Name of the officer

Date of grant of 1st ACP Scale of

Rs. 33090-920-40450-1080-45850

Shri Gaurav Kumar, Mobile

Traffic Magistrate, Solan &

Sirmaur at Solan, H.P.

10-9-2017

Shri Prashant Singh Negi,

Civil

Judge-cum-JMIC,

Manali, District Kullu, H.P.

23-8-2017

BY ORDER OF THE HON’BLE HIGH

COURT OF HIMACHAL PRADESH,

Sd/-

Registrar General.

__________

HIGH COURT OF HIMACHAL PRADESH, SHIMLA -171 001

NOTIFICATION

Shimla, the 2^nd 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 following

7959

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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 3^rd November, 2017

No. HHC/Admn.6 (20)/77-XVII.—The Hon’ble High Court of Himachal Pradesh has been

pleased to declare 25^th 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 03^rd 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 16^th December, 2017 (Saturday) is declared as Court working day for the

High Court.

By order,

Sd/-

Registrar General.

7960

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TRAINING & FOREIGN ASSIGNMENT DEPARTMENT

OFFICE ORDER

Shimla-2, the 18^th 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:—

Sr. No. Name & Designation

Place of poting on Regularization

Shri Ravinder Kumar,

Core

Faculty

(Social

Work

Community Development)

SIRD at HIPA Fairlawns, Shimla.

Shri Pravesh Kumar,

Core Faculty (Watershed Management)

SIRD at HIPA Fairlawns, Shimla.

Terms and Conditions :—

Orginal Certificates of academic/Technical qualifications, age, character etc. at the

time of joining will be produced by the candidates.

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.

Regularization shall be subject to verfication of character and antecedents as

prescribed in the H.P. Financial Rules.

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.

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

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.

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.

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.

7961

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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).

_____________

FINANCE DEPARTMENT

NOTIFICATION

Shimla-2, the 17^th 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

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.

7962

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Allotment to Non-Competitive Bidders

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

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

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.

7963

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[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:—

“9 Textile (handloom products), Handmade shawls, stoles and scarves Including 50, 58,

61, 62, 63”;

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

namely:—

“29 Chain stitch

Any chapter

Crewel, namda, gabba

Any chapter

Wicker willow products

Any chapter

Toran

Any chapter

Articles made of shola

Any chapter”.

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

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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 30^thJune, 2017, published in the Gazette of

Himachal Pradesh, vide number EXN-F(10-15/2017) dated the 30^thJune, 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;

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;

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:—

(3)

(4)

(5)

“(vii)Composite supply of works contract as defined

in clause (119) of section 2 of the Central Goods and

Services Tax Act, 2017, involving predominantly

earth work (that is, constituting more than 75per

cent. of the value of the works contract) provided to

the Central Government, State Government, Union

territory, local authority, a Governmental Authority

or a Government Entity.

2.5

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

(viii) Composite supply of works contract as defined

in clause (119) of section 2 of the Central Goods and

Services Tax Act, 2017 and associated services, in

respect of offshore works contract relating to oil and

gas exploration and production (E&P) in the

offshore area beyond 12 nautical miles from the

nearest point of the appropriate base line.

(ix) Construction services other than (i), (ii), (iii),

(iv), (v), (vi), (vii)and (viii) above.

-”;

7965

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(b) against serial number 8, for item (ii), in column (5), for the word “or” the word “and”

shall be substituted.

thereto, the following shall be substituted, namely:—

(3)

(4)

(5)

“(vi) Transport of passengers by

any motor vehicle designed to

carry passengers where the cost

of fuel is included in the

consideration charged from the

service recipient.

2.5

Provided that credit of input tax charged on

goods and services used in supplying the

service, other than the input tax credit of input

service in the same line of business (i.e. service

procured from another service provider of

transporting passengers in a motor vehicle or

renting of a motor vehicle), has not been taken.

[Please refer to Explanation no. (iv)]

-”;

(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: -

(3)

(4)

(5)

“(v) Transportation of natural gas

through pipeline

2.5

Provided that credit of input tax charged on

goods and services used in supplying the

service has not been taken

[Please refer to Explanation no. (iv)]

(vi) Goods transport services other

than (i), (ii), (iii), (iv) and (v) above

-”;

(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:—

(3)

(4)

(5)

“(i) Renting of any motor vehicle

designed to carry passengers

where the cost of fuel is included

in the consideration charged from

the service recipient.

2.5

Provided that credit of input tax charged on

goods and services used in supplying the

service, other than the input tax credit of input

service in the same line of business (i.e. service

procured from another service provider of

transporting passengers in a motor vehicle or

renting of a motor vehicle) has not been taken.

[Please refer to Explanation no. (iv)]

-”;

(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: -

(3)

(4)

(5)

“(v)

Leasing

motor

vehicles

purchased and leased prior to 1^st July

65 per cent. of the rate of central tax as

applicable on supply of like goods ^-

7966

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2017;

involving transfer of title in goods.

Note:- Nothing contained in this entry

shall apply on or after 1^st July, 2020.

(vi) Financial and related services other

than (i), (ii), (iii), (iv), and (v) above.

-”;

(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: -

(3)

(4)

(5)

“(vi)

Leasing

motor

vehicles

purchased and leased prior to 1^st July

2017;

65 per cent. of the rate of central tax as

applicable on supply of like goods

involving transfer of title in goods.

Note:- Nothing contained in this entry

shall apply on or after 1^st July, 2020.

(vii) Leasing or rental services, with or

without operator, other than (i), (ii),

(iii), (iv), (v) and (vi) above.

Same rate of central tax as applicable

on supply of like goods involving

transfer of title in goods

-”;

(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: -

(3)

(4)

(5)

“(ia)Services by way of job work in relation to-

(a) manufacture of umbrella;

(b) printing of all goods falling under Chapter 48 or 49, which attract CGST

@ 6per cent.

-”;

7967

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(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:—

(3)

(4)

(5)

“(iia) Services by way of any treatment or process on goods belonging to

another person, in relation to printing of all goods falling under Chapter 48 or

49, which attract CGST @ 6per cent.

-”;

(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:—

(3)

(4)

(5)

(i) Services by way of printing of all goods falling under Chapter 48 or 49

[including newspapers, books (including Braille books), journals and

periodicals], which attract CGST @ 6 per cent. or 2.5per cent. or Nil, where

only content is supplied by the publisher and the physical inputs including

paper used for printing belong to the printer.

-”;

(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

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[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: -

(1)

(2)

(3)

(4)

(5)

“9C

Chapter

Supply of service by a Government Entity to Central

Government, State Government, Union territory, local

authority or any person specified by Central

Government, State Government, Union territory or

local authority against consideration received from

Central

Government,

State

Government,

Union

territory or local authority, in the form of grants.

Nil

Nil”;

(a)

after serial number 21 and the entries relating thereto, the following serial number and

entries shall be inserted namely: -

(1)

(2)

(3)

(4)

(5)

“21A

Heading

9965

Heading

9967

Services provided by a goods transport agencyto an

unregistered person, including an unregistered casual

taxable person, other than the following recipients,

namely:—

(a) any factory registered under or governed by the

Factories Act, 1948(63 of 1948); or

(b) any Society registered under the Societies

Registration Act, 1860 (21 of 1860) or under any

other law for the time being in force in any part of

India; or

any law for the time being in force; or

Nil

Nil”;

7969

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(d) any body corporate established, by or under any

law for the time being in force; or

(e) any partnership firm whether registered or not

under any law including association of persons;

(f) any casual taxable person registered under the

Central Goods and Services Tax Act or the

Integrated Goods and Services Tax Act or the

State Goods and Services Tax Act or the Union

Territory Goods and Services Tax Act.

(d) after serial number 23 and the entries relating thereto, the following serial number and

entriesshall be inserted namely: -

(1)

(2)

(3)

(4)

(5)

“23A

Heading

9954

Service by way of access to a road or a bridge on

payment of annuity.

Nil

Nil”;

(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

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[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 30^thJune, 2017, published

in the Gazette of Himachal Pradesh vide number No. EXN-F(10-15/2017, dated the 30^thJune, 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:—

“10

Supply of services by the

members

Overseeing

Committee to Reserve Bank

of India

Members

Overseeing

Committee constituted by

the Reserve Bank of India

Reserve Bank of

India.”.

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 15^th 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%,—

7971

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(i)

inS. No. 29, for the entry in column (2), the entry, “0802, 0813”, shall be

substituted;

(ii) after S. No. 30 and the entries relating thereto, the following serial number and

the entries shall be inserted, namely:—

“30A

0804

Mangoes sliced, dried” ;

(iii) after S. No. 99 and the entries relating thereto, the following serial number and

the entries shall be inserted, namely:—

“99A

1905

2106

Khakhra, plain chapatti or roti” ;

(iv) after S. No. 101 and the entries relating thereto, the following serial number and

the entries shall be inserted, namely:—

“101A

2106 90

Namkeens, bhujia, mixture, chabena and similar edible

preparations in ready for consumption form, other than those

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]” ;

(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,

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:—

“181A 30

Medicaments (including those used in Ayurvedic, Unani, Siddha,

Homeopathic or Bio-chemic systems), manufactured exclusively in

accordance with the formulae described in the authoritative books

specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23

of 1940) or Homeopathic Pharmacopoeia of India or the United States of

America or the United Kingdom or the German Homeopathic

Pharmacopoeia, as the case may be, and sold under the name as

specified in such books or pharmacopoeia”;

7972

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(vii) after S. No. 187 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“187A 3915

Waste, parings or scrap, of plastics”;

(viii) after S. No. 188 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“188A 40040000

Waste, parings or scrap of rubber (other than hard rubber)”;

(ix) after S. No. 191 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“191A 4017

Waste or scrap of hard rubber”;

(x) after S. No. 198A and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“198 B

4707

Recovered waste or scrap of paper or paperboard”;

(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:—

“218A 5605 0010 Real zari thread (gold) and silver thread, combined with textile

thread”;

(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:—

“228A 7001

Cullet or other waste or scrap of glass”;

(xv) after S. No. 234 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“234A

84or 85

E-waste

Explanation: For the purpose of this entry, e-waste means

electrical and electronic equipment listed in Schedule Iof the E-

Waste(Management) Rules, 2016, published in the Gazette of

India vide G.S.R. 338 (E) dated the 23^rd March, 2016, including

the components, consumables, parts and spares which make these

products operational”;

7973

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(xvi) after S. No. 263A and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“264

Any

chapter

Biomass briquettes” ;

(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:—

“132A

5401

Sewing thread of manmade filaments, whether or not

put up for retail sale

132B

5402, 5403,

5404,5405,5406

Synthetic or artificial filament yarns

132C

5508

Sewing thread of manmade staple fibres

132D

5509, 5510, 5511

Yarn of manmade staple fibres”;

(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

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(iii) after S. No. 54 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“54A

3213

Poster colour” ;

(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:—

“177A

6802

All goods other than:-

(i)

all goods of marble and granite;

(ii)

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” ;

(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:—

“303A

8305

Fittings for loose-leaf binders or files, letter clips, letter corners,

paper clips, indexing tags and similar office articles, of base

metal; staples in strips (for example, for offices, upholstery,

packaging), of base metal” ;

7975

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(xv) after S. No. 308 and the entries relating thereto, the following serial numbers and

entries shall be inserted, namely:—

“308A

Parts suitable for use solely or principally with fixed Speed

Diesel Engines of power not exceeding 15HP

308B

84 or 85

Parts suitable for use solely or principally with power driven

pumps primarily designed for handling water, namely,

centrifugal pumps( horizontal and vertical), deep tube-well

turbine pumps, submersible pumps, axial flow and mixed flow

vertical pumps”;

(xvi) after S. No. 369 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“369A

8483

Plain shaft bearings” ;

(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 local

7976

jkti=] fgekpy izns'k] 18 uoEcj] 2017@27 dkfrZd] 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:—

“122A

4907

Duty Credit Scrips”;

(ii) after S. No. 149 and the entries relating thereto, the following serial number and

the entries shall be inserted, namely:—

“150

Supply of goods by a Government entity to Central

Government, State Government, Union territory, local

authority or any person specified by Central

Government, State Government, Union territory or

local authority, against consideration received from

Central Government, State Government, Union

territory or local authority in the form of grants”;

7977

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(B)

in the Explanation, after clause (iv), the following clause 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 15^th 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 30^thJune, 2017, published in

the Gazette of Himachal Pradesh vide number EXN-F(10)-14/2017-Loose dated the 30^thJune,

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:—

7978

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TABLE

Sl.

No.

Tariff item,

sub- heading,

heading or

Chapter

Description of Goods

Supplier of goods

Recipient of supply

(1)

(2)

(3)

(4)

(5)

Any Chapter

Used vehicles, seized

and confiscated goods,

old and used goods,

waste and scrap

Central

Government,

State

Government,

Union territory or

a local authority

Any

registered

person

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

Sl.

No.

Chapter,

Heading,

Sub- heading

or Tariff item

Description of Goods

Rate

Condition

No.

(1)

(2)

(3)

(4)

(5)

7979

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Motor Vehicles

65% of state tax applicable

otherwise on such goods under

Notification No. 1/2017-State

Tax (Rate) dated, 30^th June,

2017 published in the Gazette

of Himachal Pradesh vide No.

No.

EXN-F(10)-14/2017-

Loose dated the 30^th June,

2017.

Motor Vehicles

65% of state tax applicable

otherwise on such goods under

Notification No. 1/2017-State

Tax (Rate) dated, 30^th June,

2017 published in the Gazette

of Himachal Pradesh vide No.

EXN-F(10)-14/2017-Loose

dated the 30^th June, 2017.

Provided that nothing contained in this notification shall apply on or after1^st 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

Condition

No.

Condition

The Motor Vehicles was purchased by the lesser prior to 1^st July, 2017 and

supplied on lease before 1^st July, 2017

The supplier of Motor Vehicle is a registered person.

ii.

Such supplier had purchased the Motor Vehicle prior to 1^st July, 2017 and

has not availed input tax credit of central excise duty, Value Added Tax or

any other taxes paid on such vehicles

By order,

Sd/-

Additional Chief Secretary (E&T).

7980

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[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 15^th 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).

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[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, the15^th 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 30^thJune, 2017,

published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-15/2017 dated the

30^thJune, 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:—

“1

0202,

0203,

0204,

0205,

0206,

0207,

0208,

0209,

0210

All goods [other than fresh or chilled], and 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]” ;

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

“2

0303,

0304,

0305,

0306,

0307,

0308

All goods [other than fresh or chilled] and 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]” ;

(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

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(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:—

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“72

1210 20 00

Hop cones, ground, powdered or in the form of pellets;

lupulin” ;

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

namely:—

“78

1404

[other

than 1404 90

10, 1404 90

40, 1404 90

50, 1404 90

60]

Vegetable products not elsewhere specified or included

such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls

and nuts, of a kind used primarily for carving, Rudraksha

seeds [other than bidi wrapper leaves (tendu), betel leaves,

Indian katha, coconut shell, unworked] ” ;

(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:—

“111

2503

Sulphur of all kinds, other than sublimed sulphur,

precipitated sulphur and colloidal sulphur ” ;

(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:—

“156A

2621

Fly Ash ” ;

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

namely:—

“189

4011 30 00

New pneumatic tyres, of rubber of a kind used on

aircraft”;

(xxi) after S. No. 197 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“197A

4107

Leather further prepared after tanning or crusting,

including

parchment-dressed

leather,

bovine

(including buffalo) or equine animals, without hair on,

whether or not split, other than leather of heading 4114

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197B

4112

Leather further prepared after tanning or crusting,

including parchment-dressed leather, of sheep or lamb,

without wool on, whether or not split, other than leather

of heading 4114

197C

4113

Leather further prepared after tanning or crusting,

including parchment-dressed leather, of other animals,

without wool or hair on, whether or not split, other than

leather of heading 4114

197D

4114

Chamois (including combination chamois) leather;

patent leather and patent laminated leather; metallised

leather

197E

4115

Composition leather with a basis of leather or leather

fibre, in slabs, sheets or strip, whether or not in rolls;

parings and other waste of leather or of composition

leather, not suitable for the manufacture of leather

articles; leather dust, powder and flour” ;

(xxii) after S. No. 218A and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“218B

5607

Jute twine, coir cordage or ropes

218C

5608

Knotted netting of twine, cordage or rope; made up

fishing nets and other made up nets, of textile

materials

218D

5609

Products of coir” ;

(xxiii)after S. No. 219A and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“219AA

5806

Narrow woven fabrics, other than goods of heading

5807; narrow fabrics consisting of warp without weft

assembled by means of an adhesive (bolducs) ” ;

(xxiv) for S. No. 224 and the entries relating thereto, the following serial number and entries

shall be substituted, namely:—

“224

63 [other than

6309]

Other made up textile articles, sets, of sale value not

exceeding Rs. 1000 per piece ” ;

(xxv)after S. No. 224 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“224A

6309

Worn clothing and other worn articles; rags ” ;

(xxvi) after S. No. 225 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“225A

6815

Fly ash bricks orfly ash aggregate with 90 percent or