jkti=] fgekpy izns'k

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

'kqØokj] 07 twu] 2019@17 T;s"B] 1941

fgekpy izns'k ljdkj

vkcdkjh ,oa djk/kku foHkkx

vf/klpwuk

f'keyk&2] 31 ebZ] 2019

la[;k bZ0,Dl0,u&,Q ¼1½3@2018-&&fgekpy izns'k ds jkT;iky] fgekpy izns'k iFkdj

vf/kfu;e] 1975 ¼1975 dk vf/kfu;e la[;kd 9½ dh /kkjk 3 }kjk iznRr 'kfDr;kas dk iz;ksx djrs gq,]

iwoksZDr vf/kfu;e dh vuqlwph&I dks izFke vizSy] 2019 ls izfrLFkkfir djus dk izLrko djrs gSa] ftldks

tulk/kkj.k dh lwpuk ds fy, jkti= ¼bZ0&xtV½] fgekpy izns”sk esa ,rn}kjk izdkf'kr fd;k tkrk gS(

52&jkti=@2019&07&06&2019

¼2497½

2498

jkti=] fgekpy izns'k] 07 twu] 2019@17 T;s"B] 1941

;fn fdlh fgrc) O;fDr dk izk:Ik vf/klwpuk ds lEc) esa dksbZ vk{ksi ;k lq>ko gS@gSa rks og

mDr vf/klwpuk ds jkti= ¼bZ0&xtV½] fgekpy izns”k esa izdk”ku dh rkjh[k ls nl fnu dh vof/k ds

Hkhrj fyf[kr vk{ksi ;k lq>ko vk;qDr] jkT; dj ,oa vkcdkjh] fgekpy izns”k] f”keyk&9 dks Hkst ldsxk(

mijksDr fu;r vof/k ds Hkhrj izkIr vk{ksi ;k lq>ko] ;fn dksbZ gks] ij jkT; ljdkj }kjk bl

vf/klwpuk dks vafre :i nsus ls iwoZ fopkj fd;k tk,xk] vFkkZr%&

vuqlwph&1

¼/kkjk 3 ns[ksa½

Øe

la[;k

;kuksa dh fof'kf"V;ka

izfrfnu ;k mlds

Hkkx ds iFkdj

dh nj

izfr frekgh ;k

mlds Hkkx ds

iFkdj dh nj

izfro"kZ ;k mlds

Hkkx ds iFkdj

dh nj

1

2

3

4

5

1-

;ku dh ynku {kerk%

¼d½ 120 fDoaVy ls vf/kd

450 #i,

LrEHk ¼3½ esa ;Fkk

fofufnZ"V nj dk

rhl xq.kkA

LrEHk ¼4½ esa ;Fkk

fofufnZ"V jde dk

pkj xq.kkA

¼[k½ 90 fDoaVy ls 120

fDoaVy rd

230 #i,

;Fkksifj

;Fkksifj

¼x½ 20 fDoaVy ls 90 fDoaVy

rd

120 #i,

;Fkksifj

;Fkksifj

2-

NksVs eky&;ku 20 fDoaVy ls

de ynku {kerk ¼fgekpy

izns'k esa eksVj ;ku vf/kfu;e

ds v/khu jftLVªhd`r ;kuksa

dks ykxw ugha½

90 #i,

;Fkksifj

;Fkksifj

3-

;k=h ;ku esa cSBus dh {kerk%

12 ;kf=;ksa ls vf/kd

120 #i,

;Fkksifj

;Fkksifj

4-

NksVs ;k=h&;ku esa cSBus dh

{kerk%

6&12 ;kf=;ksa rd ¼fgekpy

izns'k esa eksVj ;ku vf/kfu;e

ds v/khu jftLVªhd`r ;kuksa

dks ykxw ugha½

70 #i,

;Fkksifj

;Fkksifj

5-

¼i½ lkoZtfud okgd ds :Ik

esa

jftLVªhd`r

vU;

gYds eksVj ;ku 5

;kf=;ksa rd ¼fgekpy

izns'k esa eksVj ;ku

vf/kfu;e

ds

v/khu

jftLVªhd`r ;kuksa ij

ykxw ugha½

50 #i,

;Fkksifj

;Fkksifj

2499

jkti=] fgekpy izns'k] 07 twu] 2019@17 T;s"B] 1941

¼ii½ izkbZosV ;kuksa ds :i esa

jftLVªhd`r

¼fgekpy

izns'k esa eksVj ;ku

vf/kfu;e

ds

v/khu

jftLVªhd`r ;kuksa ij

ykxw ugha½

40 #i,

LrEHk ¼3½ esa ;Fkk

fofufnZ"V nj dk 25

xq.kkA

LrEHk ¼3½ esa ;Fkk

fofufnZ"V nj dk 65

xq.kkA

¼iii½ [k.M

la[;k-----

ds

vuqlkj]

ukdk

ds

vkl&ikl ds Lokfe;ksa

ds izkbZosV jftLVªhd`r

;ku ¼fgekpy izns'k esa

eksVj ;ku vf/kfu;e ds

v/khu jftLVªhd`r ;kuksa

ij ykxw ugha½

40 #i,

120/- :0

270/- :0

6-

lkoZtfud okgd ;k izkbZosV

okgd vuqKk i= lfgr pyus

okys VSªDVj ¼fgekpy izns'k esa

eksVj ;ku vf/kfu;e ds

v/khu jftLVªhd`r ;kuksa ij

ykxw ugha½

50 #i,

;Fkksifj

;Fkksifj

7-

eksVj fjD'kk vkSj LdwVj

fjD'kk ¼fgekpy izns'k esa

eksVj ;ku vf/kfu;e ds

v/khu jftLVªhd`r ;kuksa ij

ykxw ugha½

30 #i,

LrEHk ¼3½ esa ;Fkk

fofufnZ"V nj dk 25

xq.kkA

LrEHk ¼3½ esa ;Fkk

fofufnZ"V nj dk 65

xq.kkA

vkns'k }kjk]

gLrk{kfjr@&

iz/kku lfpo ¼vkcdkjh ,ao djk/kku½A

&&&&&&&&&

[AUTHORITATIVE ENGLISH TEXT OF THIS DEPARTMENT NOTIFICATION NO EXN–F (1)-

3/2018 DATED 31-05-2019 AS REQUIRED UNDER CLAUSE (3) OF ARTICLE 348 OF THE

CONSTITUTION OF INDIA].

EXCISE & TAXATION DEPARTMENT

NOTIFICATION

Shimla-2, the 31st May, 2019

No. EXN–F (1)-3/2018.—In exercise of the powers conferred by section 3 of the Himachal

Pradesh Tolls Act, 1975 (Act No. 9 of 1975), the Governor of Himachal Pradesh proposes to

substitute Schedule–I of the Act ibid with effect from 1st day of April, 2019, which is hereby

published in the Rajpatra (e-Gazette), Himachal Pradesh for the information of general public;

2500

jkti=] fgekpy izns'k] 07 twu] 2019@17 T;s"B] 1941

If any interested person has any objection(s) or suggestion(s) in relation to the draft

notification, he may send the written objection(s) or suggestion(s) to the Commissioner of State

Taxes and Excise, Himachal Pradesh, Shimla-171 009 within a period of 10 days from the

publication of the said notification in the Rajpatra (e-Gazette), Himachal Pradesh.

Objection (s) or suggestion (s), if any received within the above stipulated period shall be

taken into consideration by the State Government, before finalizing this notification, namely:—

SCHEDULE-I

(See Section 3)

Sl.

No.

Particulars of vehicles

Rate of toll

per day or part

thereof

Rate of toll per

quarter or part

thereof

Rate of toll per

year or part

thereof

1

2

3

4

5

1.

Vehicle

having

loading

Capacity:

(a) exceeding 120 quintals;

Rs. 450/-

30 times the rate

as specified in

Column (3).

4

times

the

amount

as

specified

in

column (4).

(b) from 90 quintals upto 120

quintals)

Rs. 230/-

-do-

-do-

(c) from 20 quintals upto 90

quintals.

Rs. 120/-

-do-

-do-

2.

SMALL GOODS VEHICLES

Loading capacity less than 20

quintals

(not applicable on vehicles

registered under the Motor

Vehicle Act in Himachal

Pradesh).

Rs. 90/-

-do-

-do-

3.

Passenger

vehicles

having

seating capacity of: above 12

passengers.

Rs. 120/-

-do-

-do-

4.

5.

SMALL

PASSENGER

VEHICLES

SEATING

CAPACITY

From 6 to 12 passengers (not

applicable on vehicles registered

under the Motor Vehicle Act in

Himachal Pradesh).

Rs. 70/-

-do-

-do-

(i) Other light motor vehicles

Registered as Public Carrier

Upto 5 passengers

(not applicable on vehicles

registered under

the

Motor

Vehicle

Act

in

Himachal

Pradesh).

Rs. 50/-

-do-

-do-

2501

jkti=] fgekpy izns'k] 07 twu] 2019@17 T;s"B] 1941

(ii) Registered

as

Private

Vehicles.

(not applicable on vehicles

registered under

the

Motor

Vehicle

Act

in

Himachal

Pradesh).

Rs. 40/-

25 times the rate

as specified in

Column (3)

65 times the rate

as specified in

Column (3)

(iii) The

private

registered

vehicles of the owners of

the vicinity of the barrier as

per clause No.-------

(not applicable on vehicles

registered under

the

Motor

Vehicle

Act

in

Himachal

Pradesh).

Rs. 40/-

Rs. 120/-

Rs. 270/-

6.

Tractors plying with public

carrier or private carrier permit.

(not applicable on vehicles

registered under

the

Motor

Vehicle

Act

in

Himachal

Pradesh).

Rs. 50/-

-do-

-do-

7.

Motor Rickshaw and Scooter

Rickshaw.

(not applicable on vehicles

registered under

the

Motor

Vehicle

Act

in

Himachal

Pradesh).

Rs. 30/-

25 times the rate

as specified in

Column (3).

65 times the rate

as specified in

Column (3)

By order,

Sd/-

Principal Secretary (E&T).

___________

vkcdkjh ,o djk/kku foHkkx

vf/klwpuk la0a0 16@2019&jkT; dj

f”keyk&2] 30 ebZ] 2019

la[;k- bZ-,Dl-,u-&,Q-¼10½&4@2019-&&fgekpy izns'k eky vkSj lsok dj vf/kfu;e] 2017

¼2017 dk 10½ dh /kkjk 164 }kjk iznRr 'kfDr;ksa dk iz;ksx djrs gq,] fgekpy izns'k ds jkT;iky]

fgekpy izns'k eky vkSj lsok dj fu;e] 2017 dk vkSj la'kks/ku djus ds fy, fuEufyf[kr fu;e cukrs gSa]

vFkkZRk~%&&

1- ¼1½ bu fu;eksa dk laf{kIr uke fgekpy izns'k eky vkSj lsok dj ¼nwljk la'kks/ku½ fu;e]

2019 gSA

2502

jkti=] fgekpy izns'k] 07 twu] 2019@17 T;s"B] 1941

¼2½ bu fu;eksa esa vU;Fkk micaf/kr ds flok;] os jkti= esa muds izdk'ku dh rkjh[k dks izo`r

gksaxsA

2- fgekpy izns'k eky vkSj lsok dj fu;e] 2017 ¼ftls blesa blds i'pkr~ mDr fu;e dgk

x;k gS½ ds fu;e 41 ds mifu;e ¼1½ esa ijarqd ds i'pkr~ fuEufyf[kr Li"Vhdj.k var%LFkkfir fd;k

tk,xk] vFkkZr~%&

^^Li"Vhdj.k-&&bl mifu;e ds iz;kstu ds fy, ;g Li"V fd;k tkrk gS fd ÞvkfLr dk

ewY;Þ ls dkjckj dh laiw.kZ vkfLr;ksa dk ewY; vfHkizsr gS] pkgs mu ij buiqV dj izR;;

fy;k x;k gS ;k ughaAÞA

3- mDr fu;eksa esa] 1 vizSy] 2019 ls] fu;e 42 esa]&&

¼d½ mi fu;e ¼1½ esa]&&

d- [k.M ¼p½ esa] fuEufyf[kr Li"Vhdj.k dk lekos'k fd;k tk,xk] vFkkZr~]&&

ÞLi"Vhdj.k-&&bl miokD; ds mn~ns'; ds fy, ,rr}kjk ;g Li"V fd;k tkrk gS

fd mDr vf/kfu;e dh vuqlwph&II ds iSjkxzkQ 5 ds miokD; ¼[k½ ds varxZr vkus

okyh lsokvksa dh vkiwfrZ ds ekeys esa] T4 dk ewY; fuekZ.k ds pj.k ds nkSjku 'kwU;

gksxk D;ksafd tks vikVZesaV] iw.kZr% izek.k&i= tkjh fd;s tkus dh rkjh[k ;k izkstSDV ds

izFke dCts dh rkjh[k] buesa ls tks Hkh igys gks] ;k mlds igys cqd fd, x;s gksa

vkSj tks mDr rkjh[k rd cqd u fd, x;s gksa] ds fuekZ.k esa buiqV vkSj buiqV lsokvksa

dk iz;ksx ,d gh izdkj dk gksxkA

[k- [k.M ¼N½ esa] ÞQkeZ th,lVhvkj&2Þ 'kCnksa vkSj vadksa ds i'pkr~] fuEufyf[kr ÞvkSj QkeZ

th,lVhvkj&3[k ds lkjka'k Lrj ijÞ 'kCnksa vkSj vadksa dks lekosf'kr fd;k tk,xk(

x- [k.M ¼t½ esa]&&

i.

Þ¼N½Þ dks"Bdksa vkSj 'kCn ds fy,] Þ¼p½Þ dks"Bdksa vkSj 'kCn dks izfrLFkkfir fd;k

tk,xk(

?k- [k.M ¼>½ esa]&

i.

fuEufyf[kr ijarqd ds fon~;eku ijarqd ls iwoZ] lekos'k fd;k tk,xk] vFkkZr~%&

Þc'krsZ fd mDr vf/kfu;e dh vuqlwph&II ds iSjkxzkQ 5 ds miokD; ¼[k½ ds

varxZr vkus okyh lsokvksa dh vkiwfrZ ds ekeys esa] fdlh dj vof/k ds fy,

'E/F' ds ewY; dh x.kuk fuEukuqlkj vkSj E vkSj F ds ewY; ysrs gq, izR;sd

izkstSDV ds fy, vyx&vyx dh tk,xh(

E= vikVZeSaV~l dk lexz dkyhu {ks=] ftldk fuekZ.k vikVZeSaV~l ds dj tek lexz

dkyhu {ks= ls eqDr gS] ftldk fuekZ.k dj ls eqDr ugha gS] ysfdu iw.kZrk izek.k&i= ;k

igys dCts] tks Hkh igys gks] ds eqn~ns ds ckn csps tkus okys izeksVj }kjk igpku fd;k

x;k gks(

F= izkstSDV esa vikVZeSaV~l dk dqy dkyhu {ks=(

Li"Vhdj.k 1-&dj vof/k] ftlesa iw.kZrk izek.k&i= tkjh djuk ;k izkstSDV dk

igyk O;olk; gksrk gS] esa] E ds ewY; esa vikVZeSaV~l] tks fd iw.kZrk izek.k&i= tkjh

djus ;k izkstSDV ds igys dCts] tks Hkh igys gks] dh rkjh[k rd cqd ugha fd, x, gSa]

dk dqy dkyhu {ks= Hkh 'kkfey gksxk(

2503

jkti=] fgekpy izns'k] 07 twu] 2019@17 T;s"B] 1941

Li"Vhdj.k 2-&vf/klwpuk la0 11@2017 jkT; dj ¼nj½ ftls la0 bZ-,Dl-,u-

&,Q¼10½&14@2017&ywt+ rkjh[k ds rgr jkti=] fgekpy izns'k esa rkjh[k

30&6&2017 dks izdkf'kr fd;k x;k Fkk] ds iSjkxzkQ 4 ds Li"Vhdj.k (iv) dh n`f"V

ls "E" ds ewY; dh x.kuk esa ml vikVZeSaV~l ds dkisZV ,fj;k dks Hkh 'kkfey fd;k

tk,xk ftlds fuekZ.k ij vf/klwpuk la011@2017&jkT; dj ¼nj½] ;Fkk la'kksf/kr] ftls

la0 bZ-,Dl-,u-&,Q¼10½&14@2017&ywt+ ds rgr jkti=] fgekpy izns'k eas rkjh[k

30&6&2017 dks izdkf'kr fd;k x;k Fkk] dh lkj.kh ds Øe la- 3 ds le{k ds en

(i), (ia), (ib), (ic), ;k (id) esa fofufnZ"V nj ls dj dk Hkqxrku fd;k tkrk gS ;k

Hkqxrku fd;k tkuk pkfg,A

ii.

fon~;eku ijarqd esa] Þc'krsZÞ 'kCn ds fy,] Þc'krZs vkSj vkxsÞ 'kCnksa dks izfrLFkkfir

fd;k tk,xk(

³ [k.M ¼I½ ds fy,] fuEufyf[kr [k.M dks izfrLFkkfir fd;k tk,xk] vFkkZr~%&&

Þ¼I½ "C3', 'D1' vkSj 'D2' jkf'k dh dsUnzh; dj] jkT; dj] la?k jkT; {ks= dj vkSj

,dhd`r dj ds buiqV VSDl ØSfMV ds fy, vyx ls x.kuk dh tk,xh vkSj iz:i

th,lVhvkj&3[k esa ?kks"k.kk ;k iz:i th,lVh Mhvkjlh&03 ds ek/;e ls dh tk,xh(Þ(

p- [k.M ¼M½ esa] Þiathd`r O;fDr dh vkmViqV dj ns;rk esa tksM+k x;kÞ 'kCnksa ds fy,]

Þiz:i th,lVhvkj&3[k esa ?kks"k.kk ;k iz:i th,lVh Mhvkjlh&03 ds ek/;e ls iathd`r

O;fDr }kjk mRØferÞ 'kCnksa dks izfrLFkkfir fd;k tk,xk(

¼[k½ mi&fu;e ¼2½ esa] ÞbuiqV VSDl ØSfMVÞ 'kCnksa ds fy,] ÞmDr vf/kfu;e dh vuqlwph II ds

iSjkxzkQ 5 ds miokD; ¼[k½ ds varxZr vkus okyh lsokvksa dh vkiwfrZ ds ekeys dks NksM+dj]

buiqV VSDl ØSfMVÞ 'kCnksa dks izfrLFkkfir fd;k tk,xk(

¼x½ mi&fu;e ¼2½ ds [k.M ¼d½ esa] Þiathd`r O;fDr dh vkmViqV dj ns;rk esa tksM+k x;kÞ

'kCnksa ds fy,] iz:i th,lVhvkj&3[k esa ?kks"k.kk ;k iz:i th,lVh Mhvkjlh&03 ds ek/;e ls

^^iathd`r O;fDr }kjk mRØferÞ 'kCnksa dks izfrLFkkfir fd;k tk,xk(

¼?k½ mifu;e ¼2½ ds ckn] fuEufyf[kr mi&fu;eksa dk lekos'k fd;k tk,xk] vFkkZr~]&&

Þ¼3½ mDr vf/kfu;e dh vuqlwph II ds iSjkxzkQ 5 ds miokD; ¼[k½ ds varxZr vkus okyh

lsokvksa dh vkiwfrZ ds ekeys esa] mi&fu;e ¼1½ ds rgr fu/kkZfjr buiqV VSDl dh vafre

x.kuk dh tk,xh] ,slh izR;sd izkstSDV ls lacaf/kr ftuesa 1 vizSy] 2019 dks gq, dj esa njksa

ifjorZu ds dkj.k] vf/klwpuk la0 11@2017& jkT; dj ¼nj½] rkjh[k 30 twu] 2017]

;Fkkla'kksf/kr] ds vuqlkj] buiqV VSDl ØSfMV dk dksbZ cnyko ugha vk;k gS 1 tqykbZ] 2017]

;k izkstSDV ds 'kq: gksus dh frfFk] tks ckn esa gS] ls ysdj izkstSDV ds iwjk gksus ;k igys dCts

dh frfFk] tks Hkh igys gks] ml foRrh; o"kZ ftlesa iwjk gksus dk izek.k&i= tkjh fd;k x;k

gks ;k izkstSDV dk igys dCtk fy;k x;k gks] ds vfxze foRrh; o"kZ ds flrEcj ekg rd]

mDr mi&fu;e ds vuq:i gS dh tk,xh] bl la'kks/ku ds lkFk fd E/F ds ewY; dh x.kuk

fuEufyf[kr E vkSj F ds eku ls dh tk,xh%

E= vikVZesaV~l dk ,xzhxsV dkisZV ,fj;k] ftldk fuekZ.k vikVZeSaV ds VSDl Iyl ,xzhxsV

dkisZV ,fj;k ls NwV nsrk gS] ftldk fuekZ.k VSDl ls NwV ugha gS ysfdu ftls iwjk gksus ds

izek.k&i= ;k igys dCts ds tkjh gksus dh rkjh[k rd cqd ugha fd;k x;k gS izkstSDV dk]

tks Hkh igys gks%

F= izkstSDV esa vikVZesaV dk dqy dkyhu {ks=(

2504

jkti=] fgekpy izns'k] 07 twu] 2019@17 T;s"B] 1941

rFkk]&

¼d½ tgka 'D1' vkSj 'D2' ds lEcU/k esa var esa x.kuk dh xbZ jkf'k;ksa dk dqy ;ksx 'D1' vkSj

'D2' ds lEcU/k esa mi&fu;e ¼1½ ds rgr fu/kkZfjr jkf'k;kas ds dqy ;ksx ls vf/kd gS] ,slh

vfrfjDr jkf'k foRrh; o"kZ] ftlesa iwjk gksus dk izek.k&i= tkjh fd;k tkrk gS ;k

izkstSDV dk igyk dCtk gksrk gS] dh lekfIr ds ckn ds flrEcj ds eghus rd] iz:i

th,lVhvkj&3[k esa ?kks"k.kk ;k iz:i th,lVh Mhvkjlh&03 ds ek/;e ls iathd`r O;fDr

}kjk mRØfer fd;k tkuk gS] vkSj mDr O;fDr /kkjk 50 dh mi&/kkjk ¼1½ esa fufnZ"V nj ij

mDr vfrfjDr jkf'k ij C;kt ds Hkqxrku ds fy, mRrjnk;h gksxk] vfxze foRrh; o"kZ ds

vizSy ds igys fnu ls Hkqxrku dh rkjh[k rd( ;k

¼[k½ tgka 'D1' vkSj 'D2' ds lEcU/k esa mi&fu;e ¼1½ ds rgr fu/kkZfjr jkf'k dk dqy ;ksx 'D1'

vkSj 'D2' ds lEcU/k esa vafre x.kuk ls vf/kd gS ,slh vfrfjDr jkf'k dk nkok iathd`r

O;fDr }kjk ØSfMV ds :i esa] ml foRrh; o"kZ] ftlesa iwjk gksus dk izek.k&i= tkjh fd;k

tkrk gS ;k izkstSDV dk igyk dCtk gksrk gS] dh lekfIr ds ckn ds flrEcj ds eghus rd

ds fjVuZ esa fd;k tk,xkA

¼4½ vf/kfu;e dh vuqlwph II ds iSjkxzkQ 5 ds miokD; ¼[k½ ds vaxZxr vkus okyh lsokvksa dh

vkiwfrZ ds ekeys esa] mi&fu;e ¼1½ ds rgr fu/kkZfjr buiqV VSDl dh vafre x.kuk vkoklh; vpy laifRr

ds vykok izR;sd izkstsDV esa okf.kfT;d Hkkx ds fy, dh tk,xh] ftuesa 1 vizSy 2019 dks gq, dj esa

njksa ds ifjorZu ds dkj.k] vf/klwpuk la0 11@2017&jkT; dj ¼nj½] fnukad 30 twu] 2017] ;Fkk

la'kksf/kr] ds vuqlkj] buiqV VSDl ØsfMV dk cnyko vk;k gS] 1 tqykbZ] 2017] ;k izkstsDV ds 'kq: gksus

dh frfFk] tks Hkh ckn esa gS] ls ysdj izkstsDV ds iwjk gksus ;k igys dCts dh frfFk] tks Hkh igys gks] ml

foRrh; o"kZ ftlesa iwjk gksus dk izek.k&i= tkjh fd;k x;k gks ;k izkstSDV dk igys dCtk fy;k x;k gks]

ds vfxze foRrh; o"kZ ds flrEcj ekg rd] fuEufyf[kr rjhds ls dh tk,xh%&

¼d½ izkstSDV esa okf.kfT;d fgLls ij leku ØSfMV dh dqy jkf'k (C3 aggregate_comm) dh

x.kuk fuEukuqlkj dh tk,xh]

C3 aggregate_comm= [mi&fu;e ¼1½ ds rgr fu/kkZfjr C3 dh jkf'k;ksa dh dqy jkf'k

1 tqykbZ] 2017 ls 'kq: gksdj 31 ekpZ] 2019 rd ds fy, x (Ac/AT] + [mi&fu;e ¼1½ ds rgr

fu/kkZfjr C3 dh jfk'k;ksa dh dqy jkf'k tks fd 1 vizSy] 2019 ls ysdj izkstsDV ds iwjk gksus

rd vFkok izkstSDV ds igys dCts dh rkjh[k rd] tks Hkh igys gks] tgka]&

Ac= izkstSDV esa okf.kfT;d vikVZeSaV dk dqy dkyhu {ks=

AT= izkstsDV esa lHkh vikVZeSaV dk dqy dkyhu {ks=

¼[k½ izkstSDV esa okf.kfT;d fgLls ij vafre ik= vke ØSfMV dh jkf'k (C3 final_comm) dh

x.kuk fuEukuqlkj dh tk,xh%

C3 final_comm= C3 aggregate_comm x (E/F)

tgka]&

E = okf.kfT;d vikVZeSaV dk dqy dkyhu {ks= tks iwjk gksus ds izek.k&i= tkjh djus ;k

izkstSDV ds igys dCts dh rkjh[k rd cqd ugha fd;k x;k gS] tks Hkh igys gksA

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jkti=] fgekpy izns'k] 07 twu] 2019@17 T;s"B] 1941

F= Ac= izkstsDV esa okf.kfT;d vikVZeSaV dk dqy dkyhu {ks=

¼x½ tgka C3 aggregate_comm C3 final_comm ls vf/kd gS] bl rjg dh vf/kdrk

foRrh; o"kZ ds var ds ckn flrEcj ekg esa] iz:i th,lVhvkj&3[k esa ?kks"k.kk ;k iz:i

th,lVhvkj&03 ds ek/;e ls iathd`r O;fDr }kjk mRØfer fd;k tkuk gS] ftlesa iwjk gksus

dk izek.k&i= tkjh fd;k x;k gS ;k igyk dCtk gksA izkstSDV dk LFkku ysrk gS vkSj mDr

O;fDr] vfxze foRrh; o"kZ ds vizSy ds igys fnu ls ysdj Hkqxrku dh rkjh[k ds fy, /kkjk

50 dh mi&/kkjk ¼1½ esa fufnZ"V nj ij mDr vfrfjDr jkf'k ij C;kt dk Hkqxrku djus ds

fy, mRrjnk;h gksxkA

¼?k½ tgka] C3 final_comm, C3 aggregate_comm ls vf/kd gS] ,slh vfrfjDr jkf'k

dk nkok iathd`r O;fDr }kjk ØSfMV ds :i esa] ml foRrh; o"kZ ftlesa iwjk gksus dk izek.k&i=

tkjh fd;k tkrk gS ;k izkstSDV dk igyk dCtk gksrk gS] dh lekfIr ds ckn ds flrEcj ds eghus

rd ds fjVuZ esa fd;k tk,xkA

¼5½ mi&fu;e ¼1½ ds rgr fu/kkZfjr buiqV VSDl dh vafre x.kuk mu vkjvkjbZih ds iwjk gksus

;k igys dCts ij] ftuesa 1 vizSy] 2019 dks gq, dj esa njksa ds ifjorZu ds dkj.k] vf/klwpuk la[;k%

11@2017&jkT; dj ¼nj½ fnukad 30 twu] 2017] ;Fkk la'kksf/kr] ds vuqlkj] buiqV VSDl ØSfMV dk

cnykok vk;k gS] djus dh vko';drk ugha gksxhA

¼6½ tgka fdlh Hkh buiqV ;k buiqV lsok dk mi;ksx ,d ls vf/kd izkstSDV ds fy, fd;k

tkrk gS] ,sls buiqV ;k buiqV lsok ds laca/k esa buiqV VSDl ØSfMV izR;sd izkstSDV dks mfpr vk/kkj ij

lkSais tk,axs vkSj mi&fu;e ¼3½ ds vuqlkj izR;sd izkstSDV ls lacaf/kr ØSfMV mRØe.k fd;k tk,xkAÞA

4- mDr fu;eksa esa] 1 vizSy 2019 ls] fu;e 43 esa]&&

¼i½ mi fu;e ¼1½ esa]&

¼d½ miokD; ¼d½ esa] 'kCn vkSj vkadM+sa ÞQkWeZ th,lVhvkj&2Þ ds ckn] fuEufyf[kr 'kCn vkSj

vkadM+s ÞvkSj QkWeZ th,lVhvkj&3[kÞ izfrLFkkfir fd;k tk,xk(

¼[k½ miokD; ¼[k½ esa] 'kCn vkSj vkadM+sa ÞQkWeZ th,lVhvkj&2Þ ds ckn] fuEufyf[kr 'kCn vkSj

vkadM+s ÞvkSj QkWeZ th,lVhvkj&3[kÞ izfrLFkkfir fd;k tk,xk(

¼x½ miokD; ¼[k½ ds ckn fuEufyf[kr Li"Vhdj.k izfrLFkkfir fd;k tk,xk ;Fkk&

^^Li"Vhdj.k-&&bl miokD; ds mn~ns'; ds fy, ,rn}kjk ;g Li"V fd;k tkrk gS fd

mDr vf/kfu;e dh vuqlwph II ds iSjkxzkQ 5 ds miokD; ¼[k½ ds varxZr vkus okyh lsokvksa

dh vkiwfrZ ds ekeys esa] iwathxr oLrqvksa ds laca/k esa buiqV VSDl dh jkf'k ftldk mi;ksx

fo'ks"k :i ls ;k fj;k;rh vkiwfrZ ls fHkUu vU; vkiwfrZ izHkkfor djus ds fy, ftlesa 'kwU;

jsVsM vkiwfrZ vkrh gS] mi;ksx fuekZ.k pj.k ds nkSjku 'kwU; gksxk] D;ksafd iwathxr oLrqvksa dk

mi;ksx iw.kZrk izek.k&i= tkjh djus dh frfFk ;k izkstSDV dk igyk dCtk] tks Hkh igys gks]

ls igys cqd fd, x, vikVZeSaV ds fuekZ.k ds fy, rFkk ftUgsa mDr frfFk rd cqd ugha

fd;k x;k gks ds fy, leku rkSj ij fd;k tk,xkA**

¼?k½ miokD; ¼N½ esa]&

(i)

"F' tks fd dqy dkjksckj gSÞ ds ckn] ÞjkT; esaÞ 'kCn izfrLFkkfir fd;k tk,xk(

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jkti=] fgekpy izns'k] 07 twu] 2019@17 T;s"B] 1941

(ii) ekStqnk ijarqd ls igys fuEufyf[kr ijarqd izfrLFkkfir fd;k tk,xk ;Fkk%

Þc'krsaZ vf/kfu;e dh vuqlwph II ds iSjkxzkQ 5 ds miokD; ¼[k½ ds varxZr vkus okyh lsokvksa dh

vkiwfrZ ds fy,] dj vof/k ds fy, 'E/F' ds ewY; dh x.kuk izR;sd izkstSDV ds fy, vyx ls dh

tk,xh] E vkSj F dk ekU; bl izdkj gS(

E = vikVZeSaV dk ,xzhxsV dkisZV ,fj;k] ftldk fuekZ.k vikVZeSaV ds VSDl Iyl ,xzhxsV dkisZV

,fj;k ls NwV nsrk gS] ftldk fuekZ.k VSDl ls NwV ugha gS ysfdu ftls izkstSDV iwjk gksus ds

izek.k&i= ds tkjh gksus dh rkjh[k ;k igys dCts] tks Hkh igys gks] rd cqd ugha fd;k x;k gS(

F= izkstSDV esa vikVZeSaV dk dqy dkyhu {ks=(

Li"Vhdj.k 1-&&dj vof/k esa] ftlesa iw.kZrk izek.k&i= tkjh djus ;k izkstSDV ds igys dCts esa

gksuk] E ds ewY; esa vikVZeSaV dk dqy dkyhu {ks= Hkh 'kkfey gksxk] tks iw.kZrk izek.k&i= tkjh djus dh

rkjh[k rd cqd ugha fd;k x;k gS ;k izkstSDV ij igyk dCtk gks x;k gks] tks Hkh igys gks(

Li"Vhdj.k 2-&&vf/klwpuk la0 11@2017 jkT; dj ¼nj½ ftls la0 bZ-,Dl-,u-&,Q¼10½&

14@2017&ywt+ rkjh[k ds rgr jkti=] fgekpy izns'k esa rkjh[k 30&6&2017 dks izdkf'kr fd;k x;k

Fkk] ds iSjkxzkQ 4 ds Li"Vhdj.k (iv) dh n`f"V ls "E" ds ewY; dh x.kuk esa ml vikVZeSaV~l ds

dkisZV ,fj;k dks Hkh 'kkfey fd;k tk,xk ftlds fuekZ.k ij vf/klwpuk la011@2017&jkT; dj ¼nj½]

;Fkk la'kksf/kr] ftls la0 bZ-,Dl-,u-&,Q¼10½&14@2017&ywt+ rkjh[k ds rgr jkti=] fgekpy izns'k

esa rkjh[k 30&6&2017 dks izdkf'kr fd;k x;k Fkk] dh lkj.kh ds Øe la- 3 ds le{k ds en (i), (ia),

(ib), (ic), ;k (id) esa fofufnZ"V nj ls dj dk Hkqxrku fd;k tkrk gS ;k Hkqxrku fd;k tkuk pkfg,AÞ(

¼iii½ ekStwnk ijarqd esa] Þc'krsZÞ 'kCn ds LFkku ij] ÞijUrqd ;g fdÞ 'kCnksa dks izfrLFkkfir fd;k

tk,xk(

¼³½ miokD; ¼t½ ds ckn] fuEufyf[kr miokD; dks izfrLFkkfir fd;k tk,xk] ;Fkk%&

''(I) Te dh x.kuk dsUnzh; dj] jkT; dj] la?k jkT; dj vkSj ,dhd`r dj ds buiqV VSDl ØSfMV

ds fy, vyx ls dh tk,xh vkSj iz:i th,Vhvkj&3[k esa ?kksf"kr dh tk,xhAÞ

¼ii½ fuEufyf[kr mifu;eksa ds ckn mifu;e ¼2½ dks varLFkkfir fd;k tk,xk] ;Fkk%&

Þ¼2½ vf/kfu;e dh vuqlwph II ds iSjk 5 ¼[k½ ds varxZr dh xbZ lsokvksa dh vkiwfrZ ds ekeys

esa] NwV nh xbZ vkiwfrZ (Te ^final) ds fy, lkekU; leku ØSfMV dh jkf'k dh x.kuk

izkstSDV ds 'kq: gksus ls iwjh vof/k ds fy, ;k 1&7&2017] tks Hkh ckn esa gks ls ysdj

izkstSDV ds iwjk gksus ;k igys dCts] tks Hkh igys gks] izR;sd izkstsDV ds fy, vyx&vyx]

foRrh; o"kZ ds var ds ckn flrEcj ds eghus ds fy, fjVuZ dh izLrqr djus dh fu;r

rkjh[k ls igys ftlesa iw.kZrk izek.k&i= tkjh fd;k x;k gS ;k igyk dCtk fuEukuqlkj

vafre :i ls dh tk,xh%

Te ^final= [(E1 +E2 + E3) /F ] X Tc final,

tgka]&

E1 = vikVZesaV dk dqy dkyhu {ks=] ftldk fuekZ.k dj ls eqDr gS

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jkti=] fgekpy izns'k] 07 twu] 2019@17 T;s"B] 1941

E2= vikVZesaV dk dqy dkyhu {ks=] ftldh vkiwfrZ vkaf'kd :i ls NwV vkSj vkaf'kd :i ls dj

;ksX; gS] ifj.kkeLo:i 01-04-2019 dks dj dh njksa esa ifjorZu fd;k tk,xk] ftldh x.kuk

fuEukuqlkj dh tk,xh]&

E2= [,sls vikVZeSaV dk dkyhu {ks=] x [V1/(V1+ V2) ] ,—

tgka]&

V1 = ,sls vikVZeSaV dh vkiwfrZ dk dqy ewY; gS tks dj ls eqDr Fkk( rFkk

V2= ,sls vikVZeSaV dh vkiwfrZ dk dqy ewY; gS tks dj ;ksX; Fkk

E3 = vikVZeSaV dk dqy dkyhu {ks=] ftldk fuekZ.k dj ls eqDr ugha gS ysfdu iwjk gksus ds

izek.k&i= tkjh djus ;k izkstSDV ds igys dCts dh rkjh[k rd cqd ugha fd;k x;k gS] tks Hkh

igys gks(

F = izkstSDV esa vikVZeSaV ds dqy dkyhu {ks=(

Tc^final= izkstSDV esa iz;qDr lHkh iwathxr oLrqvksa ds laca/k esa A ^final dk leqPp; vkSj izR;sd

iwathxr oLrqvksa ds fy, A^final dh x.kuk fuEukuqlkj gksxh]

A^final= Ax ¼ftrus eghuksa ds fy, iwathxr oLrqvksa dk mi;ksx izkstSDV ds fy, fd;k

tk,xk@60½

rFkk]&

¼d½ tgka Te ^final dk ewY; mi&fu;e ¼1½ ds rgr izR;sd dj vof/k ds fy, fu/kkZfjr

Te dh ek=k ls vf/kd gS] bl rjg dh vf/kdrk eghus ds ckn ds eghus esa iathd`r

O;fDr ds vkmViqV dj nkf;Ro flrEcj ds ckn ugha tksM+k tk,xkA foRrh; o"kZ ds var

esa] ftlesa iwjk gksus dk izek.k&i= tkjh fd;k tkrk gS ;k igyh dCtk izkstSDV dh

txg ysrk gS vkSj mDr O;fDr /kkjk 50 dh mi&/kkjk ¼1½ esa fufnZ"V nj ij mDr

vfrfjDr jkf'k ij C;kt dk Hkqxrku djus ds fy, mRrjnk;h gksxkA Hkqxrku dh rkjh[k

vfxze foRrh; o"kZ ds vizSy ds igys fnu ls vkjEHk gksxh( ;k

¼[k½ tgka mi&fu;e ¼1½ ds rgr izR;sd dj vof/k ds fy, fu/kkZfjr ls dh ek=kvksa dk

,d=hdj.k Te ^final ls vf/kd gS] ,slh vfrfjDr jkf'k dk nkok iathd`r O;fDr }kjk

ØSfMV ds :i esa ,d eghus ds fy, dj ldsxk] tks fd tks ckn ds flrEcj eghus

ds ckn ugha gksxkA foRrh; o"kZ dk var ftlesa iwjk gksus dk izek.k&i= tkjh fd;k

tkrk gS ;k izkstSDV ij igyk dCtk gks x;k gksA

Li"Vhdj.k-&A & Te ^final dh x.kuk ds iz;kstu ls] eghus dk fgLlk ,d iwjs eghus ds :i esa

ekuk tk,xkA

¼3½ dsUnzh; dj] jkT; dj] dsUnz 'kkflr izns'k dj vkSj ,dhd`r dj ds buiqV VSDl ØSfMV ds

fy, Te ^final vkSj Tc ^final lHkh dh vyx ls x.kuk dh tkuh pkfg,A

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jkti=] fgekpy izns'k] 07 twu] 2019@17 T;s"B] 1941

¼4½ tgka fdlh Hkh iwathxr lkeku dk mi;ksx ,d ls vf/kd izkstSDV ds fy, fd;k tkrk gS] ,sls

iwathxr lkeku ds laca/k esa buiqV VSDl ØSfMV izR;sd izkstSDV dks mfpr vk/kkj ij lkSais

tk,axs vkSj izR;sd izkstsDV ls lEcfU/kr ØSfMV mRØe.k mi&fu;e ¼2½ vuqlkj fd;k tk,xkA

¼5½ tgka izkstSDV ds fy, mi;ksx fd, x, fdlh Hkh iwathxr lkeku dk mi;ksx izkstsDV ds iwjk

gksus ij 'ks"k jgrk gS] 'ks"k thou ds fy, buiqV VSDl ØSfMV dk ykHk ml izkstsDV ij yxk;k

tk,xk] ftlesa iwathxr oLrqvksa dk vkxs Hkh mi;ksx fd;k tkrk gSAÞ(

¼iii½ Li"Vhdj.k dks vc ÞLi"Vhdj.k 1Þ fy[kk tk,xk vkSj bl izdkj fy[ks x, Li"Vhdj.k 1 ds

i'pkr fuEufyf[kr Li"Vhdj.k dks var&LFkkfir fd;k tk,xkA

ÞLi"Vhdj.k 2%&&fu;e 42 vkSj bl fu;e ds fy,]&&

¼i½ ÞvikVZeSaVÞ 'kCn dk vFkZ ogh gksxk tks fd ¼fofu;eu vkSj fodkl½ vf/kfu;e] 2016 esa fufnZ"V

fd;k x;k gSA

¼ii½ ÞizkstSDVÞ 'kCn dk vFkZ fj;y ,LVsV izkstSDV ;k vkoklh; fj;y ,LVsV izkstSDV gksxkA

¼iii½ Þfj;y ,LVsV izkstsDV ¼vkjbZih½Þ 'kCn dk vFkZ ogh gksxk tks fd ¼fofu;eu vkSj fodkl½

vf/kfu;e] 2016 esa fufnZ"V fd;k x;k gSA

¼iv½ Þvkoklh; fj;y ,LVsV izkstsDV ¼vkjvkjbZih½Þ 'kCn dk vFkZ ,d vkjbZih gksxk] ftlesa

okf.kfT;d vikVZeSaV ds dkisZV {ks= vkjbZih esa lHkh vikVZeSaV ds dqy dkisZV {ks= dk 15% ls

vf/kd ugha gSA

¼v½ ÞizorZd ¼izeksVj½Þ 'kCn dk vFkZ ogh gksxk tks fd ¼fofu;eu vkSj fodkl½ vf/kfu;e] 2016 esa

fufnZ"V fd;k x;k gSA

¼vi½ Þvkoklh; vikVZesaVÞ 'kCn dk vFkZ vkoklh; mi;ksx ds fy, vfHkizsr vikVZesaV tSlk fd jsjk

;k l{ke izkf/kdkjh dks ?kksf"kr fd;k x;k gSA

¼vii½ Þokf.kfT;d vikVZesaVÞ dk vFkZ ogh gksxk tks fd vkoklh; vikVZesaV ls fHkUu ,d vikVZesaV

gksxkA

¼viii½ Þl{ke izkf/kdkjhÞ dh ifjHkk"kk Þvkoklh; vikVZeSaVÞ esa fn[kkbZ nsrh gS] ls vfHkizk;% ,sls

LFkkuh; izkf/kdkjh ;k vU; fdlh izkf/kdkjh ls gS ftldk l`tu ;k LFkkiuk ,sls fdlh

dkuwu ds varxZr dh xbZ gks tks ml le; dsUnz ljdkj ;k jkT; ljdkj ;k la?k jkT;

{ks= dh ljdkj ds }kjk ykxw fd, x, gksa vkSj tks fd vius vf/kdkj {ks= esa ,sls Hkw&[k.M

ij izkf/kdkj j[krk gks vkSj ftldks ,sls vpy laifRr ij MsoyieSaV dk;Z dh vuqefr nsus

dh 'kfDr izkIr gksA

¼ix½ Þfj;y ,LVsV fofu;ked izkf/kdj.kÞ 'kCn dk vFkZ dsUnz ;k jkT; ljdkj }kjk fj;y ,LVsV

¼fofu;eu vkSj fodkl½ vf/kfu;e] 2016 ¼2106 dh la[;k 16½ dh /kkjk 20 ¼1½ ds rgr

LFkkfir izkf/kdj.k gksxkA

¼x½ Þdkyhu {ks= ¼dkisZV ,fj;k½Þ 'kCn dk vFkZ ogh gS tks fd ¼fofu;eu vkSj fodkl½ vf/kfu;e]

2016 esa fufnZ"V fd;k x;k gSA

¼xi½ Þ,d vikVZeSaV tks iwjk gksus ds izek.k i= tkjh djus dh frfFk ij cqd fd;k x;k gks ;k

izkstsDV ds igys dCtsÞ dk eryc gksxk ,d vikVZeSaV tks fuEufyf[kr lHkh rhu 'krksaZ dks iwjk

djrk gks] ;Fkk&

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jkti=] fgekpy izns'k] 07 twu] 2019@17 T;s"B] 1941

¼d½ vikVZeSaV lsok ds fuekZ.k dh vkiwfrZ dk fgLlk mDr frfFk dks ;k mlls igys vkiwfrZ dk

le; gS( rFkk

¼[k½ mDr frfFk dks ;k mlls igys iathd`r O;fDr ds cSad [kkrs esa de ls de ,d fdLr ds

cjkcj dh jkf'k tek djok nh xbZ gks(

¼x½ mDr frfFk dks vFkok mlls igys vkcaVu i= ;k fcØh le>kSrs ;k vikVZeSaV ds fdlh

vU; leku nLrkost dh lk{; cqfdax tkjh dj nh xbZ gksA

¼xii½ 'kCn Þpy jgh izkstSDVÞ 'kCnkoyh dk ogh vFkZ gksxk tks blds fy, vf/klwpuk

la0 11@2017&jkT; dj ¼nj½ rkjh[k 30 twu] 2017] ;Fkk la'kksf/kr] ftls la0 bZ-,Dl-,u&,Q

¼10½&14@2017 ywt ds rgr rkjh[k 30 twu] 2017 dks jkti= fgekpy izns'k esa izdkf'kr

fd;k x;k Fkk] esa fn;k x;k gksAÞA

¼xiii½ Þ01&4&2019 dks ;k mlds ckn 'kq: gksus okyh izkstSDVÞ 'kCnkoyh dk ogh vFkZ gksxk tks

blds fy, vf/klwpuk la0 11@2017&jkT; dj ¼nj½ rkjh[k 30 twu] 2017] ;Fkk la'kksf/kr]

ftls la0bZ-,Dl-,u&,Q¼10½&14@2017&ywt ds rgr rkjh[k 30 twu] 2017 dks jkti=

fgekpy izns'k esa izdkf'kr fd;k x;k Fkk] esa fn;k x;k gksAÞA

5- mDr fu;eksa esa fu;e 88 ds i'pkr~ fuEufyf[kr fu;e var%LFkkfir fd;k tk,xk] vFkkZr~%&&

Þfu;e 88d- buiqVqV dj izRzR;; ds mi;ksx dk vkns'k-&,dhd`r dj ds en~ns buiqV dj

izR;; dk izFker% mi;ksx ,dhd`r dj ds lank; ds fy, fd;k tk,xk vkSj 'ks"k jde

;fn dksbZ gks rks mldk mi;ksx] ;FkkfLFkfr] dsUnzh; dj vkSj jkT; dj ;k la?k jkT;{ks= dj]

blh Øe esa fd;k tk,xk%

ijUrq dsUnzh; dj vkSj jkT; dj ;k la?k jkT;{ks= dj ds en~ns buiqV dj izR;; dk mi;ksx]

;FkkfLFkfr] dsUnzh; dj vkSj jkT; dj ;k la?k jkT;{ks= dj ds fy, dsoy ,dhd`r dj ds

en~ns miyC/k buiqV dj izR;; dk igys iw.kZr;k mi;ksx fd, tkus ds i'pkr~ fd;k

tk,xkAÞA

6- 1 vizSy] 2019 ls mDr fu;eksa esa fu;e 100 ds LFkku ij fuEufyf[kr fu;e j[kk tk,xk]

vFkkZr~%&&

^^100- dfri; ekeyksa esa fu/kkZj.k&&¼1½ /kkjk 62 dh mi/kkjk ¼1½ ds v/khu fu/kkZj.k vkns'k iz:i

th,lVh ,,l,eVh&13 esa tkjh fd;k tk,xk vkSj mldk lkjka'k iz:i th,lVh Mhvkjlh&07

esa bySDVªkWfud :i esa viyksM fd;k tk,xkA

¼2½ leqfpr vf/kdkjh djk/ks; O;fDr dks /kkjk 63 ds mica/kksa ds vuqlkj th,lVh

,,l,eVh&14 esa ,d lwpuk tkjh djsxk] ftlesa og vk/kkj varfoZ"V gksaxs ftuds vk/kkj ij

loksZÙke fu.kZ; ds vk/kkj ij fu/kkZj.k fd, tkus dk izLrko gS rFkk mlds lkajk'k dh rkehy

bySDVªkWfud :i ls iz:i th,lVh Mhvkjlh&01 esa Hkh dh tk,xh vkSj ,sls O;fDr dks mldk

izR;qRrj] ;fn dksbZ gks] izLrqr djus ds fy, 15 fnu dk le; vuqKkr djus ds i'pkr~]

iz:i th,lVh ,,l,eVh&15 esa vkns'k ikfjr djsxk vkSj mlds lkjka'k dks bySDVªkWfud :i

ls iz:i th,lVhMhvkjlh&07 esa viyksM fd;k tk,xkA

¼3½ /kkjk 64 dh mi/kkjk ¼1½ ds v/khu fu/kkZj.k vkns'k iz:i th,lVh ,,l,eVh&16 esa tkjh

fd;k tk,xk vkSj mlds lkjka'k dks bySDVªkWfud :i ls iz:i th,lVh Mhvkjlh&07 esa

viyksM fd;k tk,xkA

2510

jkti=] fgekpy izns'k] 07 twu] 2019@17 T;s"B] 1941

¼4½ /kkjk 64 dh mi/kkjk ¼2½ esa fufnZ"V O;fDr fu/kkZj.k vkns'k dk izfrlagj.k djus ds fy, iz:i

th,lVh ,,l,eVh&17 esa vkosnu dj ldsxkA

¼5½ ;FkkfLFkfr] izfrlagj.k vkns'k ;k /kkjk 64 dh mi/kkjk ¼2½ ds v/khu vkosnu vLohdkj djus

dk vkns'k iz:i th,lVh ,,l,eVh&18 esa tkjh fd;k tk,xkAÞA

7- 1 vizSy] 2019 ls mDr fu;eksa esa fu;e 142 ds LFkku ij fuEufyf[kr fu;e j[kk tk,xk]

vFkkZr~%&&

Þ142- vf/kfu;e ds v/khu jdeksa dh ekax ds fy, lwpuk vkSj vkns'k-&&¼1½ leqfpr vf/kdkjh

fuEufyf[kr ds lkFk]&&

¼d½ /kkjk 52 ;k /kkjk 73 ;k /kkjk 74 ;k /kkjk 76 ;k /kkjk 122 ;k /kkjk 123 ;k /kkjk 124 ;k /kkjk

125 ;k /kkjk 127 ;k /kkjk 129 ;k /kkjk 130 ds v/khu tkjh lwpuk ds lkFk bySDVªkfud :i

esa mlds lkjka'k dh iz:i th,lVh Mhvkjlh&01 esa rkehy djrs gq,]

¼[k½ /kkjk 73 dh mi/kkjk ¼3½ ;k /kkjk 74 dh mi/kkjk ¼3½ ds v/khu fooj.k] bySDVªkWfud :i esa

mlds lkjka'k dh] iz:i th,lVh Mhvkjlh&01 esa rkehy djrs gq,] mlesa lans; jde ds

C;kSjksa dks fofufnZ"V djsxkA

¼2½ tgka lwpuk ;k fooj.k dh rkehy ls iwoZ dj ls izHkk;Z O;fDr] ;FkkfLFkfr] dj] C;kt vkSj

/kkjk 74 dh mi/kkjk ¼5½ ds mica/kksa ds vuqlkj 'kkfLRk dk lank; dj nsrk gS ;k dksbZ O;fDr vf/kfu;e

ds mica/kksa ds vuqlkj dj] C;kt] 'kkfLr ;k fdlh vU; 'kks/; jde dk lank; dj nsrk gS rks og

leqfpr vf/kdkjh dks iz:i th,lVh Mhvkjlh&03 esa ,sls lank; ls lwfpr djsxk vkSj leqfpr vf/kdkjh

mDr O;fDr }kjk fd, x, lank; dh vfHkLohd`fr] Lohd`fr iz:i th,lVh Mhvkjlh&04 esa tkjh

djsxkA

¼3½ tgka dj ls izHkk;Z O;fDr /kkjk 73 dh mi/kkjk ¼8½ ds v/khu] ;FkkfLFkfr] dj] C;kt vkSj 'kkfLr

dk fu;e ¼1½ ds v/khu lwpuk dh rkehy ds 30 fnu ds Hkhrj /kkjk 74 dh mi/kkjk ¼8½ ds v/khu lank;

djrk gS ;k lacaf/kr O;fDr /kkjk 129 dh mi/kkjk ¼1½ esa fufnZ"V jde dk eky vkSj izogu dks fu:) djus

;k tCr djus ds 14 fnu ds Hkhrj lank; djrk gS rks og ,sls lank; dh leqfpr O;fDr dks iz:i th,lVh

Mhvkjlh&03 esa lalwpuk nsxk rFkk leqfpr vf/kdkjh mDr lwpuk ds laca/k esa dk;Zokfg;ksa dks lekIr djus

dk iz:i th,lVh Mhvkjlh&05 esa vkns'k tkjh djsxkA

¼4½ /kkjk 73 dh mi/kkjk ¼9½] /kkjk 74 dh mi/kkjk ¼9½ ;k /kkjk 76 dh mi/kkjk ¼3½ esa fufnZ"V

vH;kosnu ;k fdlh /kkjk ds v/khu tkjh fdlh lwpuk dk izR;qRrj] ftlds lkjka'k dks mifu;e ¼1½ ds

v/khu iz:i th,lVh Mhvkjlh&01 esa bySDVªkWfud :i esa viyksM fd;k x;k gS] dks iz:i th,lVh

Mhvkjlh&06 esa izLrqr fd;k tk,xkA

¼5½ /kkjk 52 ;k /kkjk 62 ;k /kkjk 63 ;k /kkjk 64 ;k /kkjk 73 ;k /kkjk 74 ;k /kkjk 75 ;k /kkjk

76 ;k /kkjk 122 ;k /kkjk 123 ;k /kkjk 124 ;k /kkjk 125 ;k /kkjk 127 ;k /kkjk 129 ;k /kkjk 130 ds

v/khu tkjh vkns'k ds lkjka'k dks mleas dj ls izHkk;Z O;fDr }kjk lans; dj] C;kt vkSj lans; 'kkfLr dh

jde dks fofufnZ"V djrs gq, iz:i th,lVh Mhvkjlh&07 esa bySDVªkWfud :i ls viyksM fd;k tk,xkA

¼6½ mifu;e ¼5½ esa fufnZ"V vkns'k dks olwyh dk vkns'k ekuk tk,xkA

¼7½ tgka vkns'k ifj'kks/ku vkns'k dks /kkjk 161 ds mica/kksa ds vuqlkj ikfjr fd;k x;k gS ;k

flLVe esa viyksM fd, x, vkns'k dk izfrlagj.k dj fy;k x;k gS] ifj'kks/ku vkns'k ;k ifjlagj.k

vkns'k ds lkjka'k dks leqfpr vf/kdkjh }kjk bySDVªkWfud :i ls iz:i th,lVh Mhvkjlh&08 esa viyksM

fd;k tk,xkAÞA

2511

jkti=] fgekpy izns'k] 07 twu] 2019@17 T;s"B] 1941

¼8½ 1 vizSy] 2019 ls mDr fu;eksa esa iz:i th,lVh Mhvkjlh&01 ds LFkku ij fuEufyf[kr iz:i

j[kk tk,xk] vFkkZr~%&&

Þiz:i th,lVh Mhvkjlh&01

[fu;e 100 ¼2½ vkSj fu;e 142¼1½ ¼d½ ns[ksa]

lanHkZ la-% rkjh[k%

lsok esa

-------------------------------th,lVhvkbZ,u@vLFkkbZ igpku

---------------------------------------------------------- uke

------------------------------------------------------------irk

dj vof/k------------------------------------- fo-o------------------------------------- vf/kfu;e

/kkjk@mi/kkjk ftlds v/khu ,llh,u tkjh fd;k x;k&

,llh,u lanHkZ la- ------------------------------ rkjh[k-------------------------------------

gsrqd nf'kZr djus laca/kh lwpuk dk lkj

¼d½ ekeys ds laf{kIr rF; %

¼[k½ vk/kkj %

¼x½ dj vkSj vU; ns; %

¼jde :i, esa½

Øe

la0

dj

nje

vkorZ

dj

vof/k

vf/kfu;e

ihvks,l

¼iznk;

dk

LFkku½

dj

C;kt

'kkfLr

vU;

;ksx

ls

rd

1

2

3

4

5

6

7

8

9

10

11

12

;ksx

gLrk{kj

uke

inuke

vf/kdkfjrk

irk

2512

jkti=] fgekpy izns'k] 07 twu] 2019@17 T;s"B] 1941

fVIi.k-&&

1- dsoy ykxw LFkkuksa dks Hkjk tk,A

2- mijksDr lkj.kh ds LraHk la- 2] 3] 4 vkSj 5 vFkkZr~ dj nj] vkorZ vkSj dj vof/k

vkKkid ugha gSA

3- iznk; dk LFkku ¼ihvks,l½ ds C;kSjs dsoy rHkh visf{kr gksaxs ;fn ekax vkbZth,lVh

vf/kfu;e ds v/khu dh xbZ gSAÞA

9- 1 vizSy] 2019 ls mDr fu;eksa ds iz:i th,lVh Mhvkjlh&02 ds LFkku ij fuEufyf[kr

iz:i j[kk tk,xk] vFkkZr~%&&

Þiz:i th,lVh Mhvkjlh&02

[fu;e 142 ¼1½ ¼[k½ ns[ksa]

lanHkZ la-% rkjh[k%

lsok esa

----------------------------th,lVhvkbZ,u@igpku

--------------------------------------------------- uke

------------------------------------------------------irk

dj vof/k------------------------------------- fo-o-------------------------------------

/kkjk@mi/kkjk ftlds v/khu fooj.k tkjh fd;k x;k %

,llh,u lanHkZ la- -------------------------- rkjh[k-------------------------------------

fooj.k lanHkZ la----------------------------------- rkjh[k--------------------------------

fooj.k dk lkj %

¼d½ ekeys ds laf{kIr rF; %

¼[k½ vk/kkj %

¼x½ dj vkSj vU; ns; %

¼jde #i, esa½

Øe

la0

dj

nje

vkorZ

dj vof/k

vf/kfu;e

ihvks,l

¼iznk;

dk

LFkku½

dj

C;kt

'kkfLr

vU;

;ksx

ls

rd

1

2

3

4

5

6

7

8

9

10

11

12

;ksx

gLrk{kj

uke

inuke

vf/kdkfjrk

irk

2513

jkti=] fgekpy izns'k] 07 twu] 2019@17 T;s"B] 1941

fVIi.k-&&

1- dsoy ykxw LFkkuksa dks Hkjk tk,A

2- mijksDr lkj.kh ds LraHk la- 2] 3] 4 vkSj 5 vFkkZr~ dj nj] vkorZ vkSj dj vof/k

vkKkid ugha gSA

3- iznk; dk LFkku ¼ihvks,l½ ds C;kSjs dsoy rHkh visf{kr gksaxs ;fn ekax vkbZth,lVh

vf/kfu;e ds v/khu dh xbZ gSAÞA

10- 1 vizSy] 2019 ls mDr fu;eksa ds iz:i th,lVh Mhvkjlh&07 ds LFkku ij fuEufyf[kr

iz:i j[kk tk,xk] vFkkZr~%&&

Þiz:i th,lVh Mhvkjlh&7

[fu;e 100¼1½] 100¼ 2½] 100¼3½ vkSj 142 ¼5½ ns[ksa]

lanHkZ la-% rkjh[k%

1-

vkns'k ds C;kSjs %

¼d½ vkns'k la-

¼[k½ vkns'k dh rkjh[k

¼x½ foRrh; o"kZ

¼?k½ dj vof/k------------------ls -------------------rd

2-

varoZfyr fuxZeu

3-

eky@lsokvksa dk fooj.k ¼;fn ykxw gksa½

Øea la0

,p,l,u dksM

fooj.k

4-

vf/kfu;e dh /kkjk ¼/kkjk,a½ ftlds v/khu ekax l`ftr dh xbZ gS%

5-

ekax ds C;kSjs%

¼jde #i, esa½

Øe

la0

dj

nj

vkorZ

dj vof/k

vf/kfu;e

ihvks,l

¼iznk;

dk

LFkku½

dj

C;kt

'kkfLr

vU;

;ksx

ls

rd

1

2

3

4

5

6

7

8

9

10

11

12

;ksx

2514

jkti=] fgekpy izns'k] 07 twu] 2019@17 T;s"B] 1941

vkidks <rkjh[k> rd lank; djus dk funs'k fn;k tkrk gS ftlds vlQy gksus ij vkids

fo:) cdk;k ns; dh olwyh ds fy, dkjZokbZ dh tk,xhA

gLrk{kj

uke

inuke

vf/kdkfjrk

irk

lsok esa

------------------------------------¼th,lVhvkbZ,u@igpku½

------------------------------------uke

------------------------------------¼irk½

fVIi.k %

1- dsoy ykxw LFkkuksa dks Hkjk tk,A

2- mijksDr lkj.kh ds LraHk la- 2] 3] 4 vkSj 5 vFkkZr~ dj nj] vkorZ vkSj dj vof/k

vkKkid ugha gSA

3- iznk; dk LFkku ¼ihvks,l½ ds C;kSjs dsoy rHkh visf{kr gksaxs ;fn ekax vkbZth,lVh

vf/kfu;e ds v/khu dh xbZ gSAÞA

11-

1 vizSy] 2019 ls mDr fu;eksa ds iz:i th,lVh Mhvkjlh&08 ds LFkku ij fuEufyf[kr iz:i j[kk

tk,xk] vFkkZr~%&

Þiz:i th,lVh Mhvkjlh&8

[fu;e 142 ¼7½ ns[ksa]

lanHkZ la-%

rkjh[k%

ifj'kqf)@okilh vkns'k dk lkj

1- vkns'k dh fof'kf"V;ka

¼d½ foRrh; o"kZ];fn ykxw gks

¼[k½ dj vof/k];fn dksbZ gks

ls -------------------rd----------------

¼x½ /kkjk ftlds v/khu vkns'k ikfjr fd;k x;k gS

¼?k½ ewy vkns'k la0

¼³½ ewy vkns'k dh rkjh[k

¼p½ ifj'kqf) vkns'k la0

¼N½ ifj'kqf) vkns'k dh rkjh[k

¼t½ ,vkj,u] ;fn ifj'kqf) ds fy, ykxw gks

¼>½ ,vkj,u dh rkjh[k

2515

jkti=] fgekpy izns'k] 07 twu] 2019@17 T;s"B] 1941

2-

Åij fufnZ"V vkns'k dh ifj'kqf) ds fy, vkids vkosnu dh tkap dh xbZ

3-

;g esjs laKku esa vk;k gS fd mijksDr vkns'k esa ifj'kqf) visf{kr gS

¼layXu mikca/k ds vuqlkj dh ifj'kqf) ds dkj.k½

4-

Åij fufnZ"V vkns'k ¼/kkjk 129 ds v/khu tkjh½ dks okil fd, tkus dh vis{kk

5-

eky@lsokvksa dk fooj.k ¼;fn ykxw gksa½ %

Øe

la0

,p,l,u dksM

fooj.k

6-

vf/kfu;e dh /kkjk ftlds v/khu ekax dk l`tu fd;k x;k gS%

7-

ifj'kqf) ds i'pkr~ ekax ds C;kSjs] ;fn dksbZ gksa%

¼jde #i, esa½

Øe

la0

dj

nj

vkorZ

dj vof/k

vf/kfu;e

ihvks,l

¼iznk;

dk

LFkku½

dj

C;kt

'kkfLr

vU;

;ksx

ls

rd

1

2

3

4

5

6

7

8

9

10

11

12

;ksx

vkidks <rkjh[k> rd lank; djus dk funs'k fn;k tkrk gS ftlds vlQy gksus ij vkids

fo:) cdk;k ns; dh olwyh ds fy, dkjZokbZ dh tk,xhA

gLrk{kj

uke

inuke

vf/kdkfjrk

irk

lsok esa

------------------------------------¼th,lVhvkbZ,u@igpku½

---------------------------------------------uke

--------------------------------------------¼irk½

2516

jkti=] fgekpy izns'k] 07 twu] 2019@17 T;s"B] 1941

fVIi.k %

1- dsoy ykxw LFkkuksa dks Hkjk tk,A

2- mijksDr lkj.kh ds LraHk la- 2] 3] 4 vkSj 5 vFkkZr~ dj nj] vkorZ vkSj dj vof/k

vkKkid ugha gSA

3- iznk; dk LFkku ¼ihvks,l½ ds C;kSjs dsoy rHkh visf{kr gksaxs ;fn ekax vkbZth,lVh

vf/kfu;e ds v/khu dh xbZ gSA

4- Øe la0 7 ij ekax lkj.kh dks ugha Hkjk tk,xk] ;fn /kkjk 129 ds v/khu tkjh vkns'k okil ys

fy;k x;k gSAÞA

12- 1 vizSy] 2019 ls mDr fu;eksa ds iz:i th,lVh Mhvkjlh&13 ds LFkku ij fuEufyf[kr

iz:i j[kk tk,xk] vFkkZr~%&&

Þiz:i th,lVh ,,l,eVh&13

[fu;e 100 ¼1½ ns[ksa]

lanHkZ la-% rkjh[k%

lsok esa]

------------------------------th,lVhvkbZ,u@igpku

----------------------------------------------------- uke

---------------------------------------------------------irk

dj vof/k------------------------------------- fo-o-------------------------------------

fooj.kh dk izdkj%

lwpuk lanHkZ la0% rkjh[k%

vf/kfu;e@fu;eksa ds mica/k%

¼/kkjk 62 ds v/khu fu/kkZj.k½

mn~nsf'kdk & << ekud >>

iwoksZDr fufnZ"V lwpuk dks vkidks vf/kfu;e dh /kkjk 46 ds v/khu mDr dj vof/k ds fy,

fooj.kh izLrqr djus esa vlQyrk ds fy, tkjh fd;k x;k FkkA foHkkx ds ikl miyC/k vfHkys[kksa ls ;g

ik;k x;k gS fd vkius vkt rd mDr fooj.kh izLrrq ugha dh gSA

blfy,] foHkkx ds ikl miyC/k lwpuk ds vk/kkj ij vki fu/kkZfjr vkSj vkids }kjk lans; jde

uhps fn, x, vuqlkj gS%

2517

jkti=] fgekpy izns'k] 07 twu] 2019@17 T;s"B] 1941

izLrkouk%

nyhy] ;fn dksbZ gks %

ppkZ vkSj fu"d"kZ %

fu.kZ; %

fu/kkZfjr vkSj lans; jde ¼C;kSjs mikca/k ij½ %

¼jde #i, esa½

Øe

la0

dj

nj

vkorZ

dj vof/k

vf/kfu;e

ihvks,l

¼iznk;

dk

LFkku½

dj

C;kt

'kkfLr

vU;

;ksx

ls

rd

1

2

3

4

5

6

7

8

9

10

11

12

;ksx

d`i;k uksV djsa fd C;kt dh lax.kuk vkns'k ikfjr djus dh rkjh[k rd dh xbZ gSA lank; djrs

le; vkns'k djus dh rkjh[k vkSj lank; djus dh rkjh[k ds chp dh vof/k ds fy, C;kt dh x.kuk Hkh

dh xbZ gS vkSj vkns'k esa dfFkr 'kks/;ksa ds lkFk lanRr fd;k x;k gSA

vkidks ;g Hkh lwfpr fd;k tkrk gS fd ;fn vki bl vkns'k ds rkehy dh rkjh[k ls 30 fnu ds

vof/k ds Hkhrj fooj.kh izLrqr djrs gSa rks bl vkns'k dks izfrlaâr fd;k x;k le>kk tk,xk( vU;Fkk

iwoksZDr vof/k ds i'pkr~ cdk;k 'kks/;ksa dh olwyh ds fy, vkids fo:) dk;Zokfg;ka vkjaHk dh tk,xhA

gLrk{kj

uke

inuke

vf/kdkfjrk

irk

fVIi.k %

1- dsoy ykxw LFkkuksa dks Hkjk tk,A

2- mijksDr lkj.kh ds LraHk la- 2] 3] 4 vkSj 5 vFkkZr~ dj nj] vkorZ vkSj dj vof/k

vkKkid ugha gSA

3- iwfrZ dk LFkku ¼ihvks,l½ ds C;kSjs dsoy rHkh visf{kr gksaxs ;fn ekax vkbZth,lVh

vf/kfu;e ds v/khu l`ftr dh xbZ gSAÞA

13- 1 vizSy] 2019 ls mDr fu;eksa ds iz:i th,lVh ,,l,eVh&15 ds LFkku ij fuEufyf[kr

iz:i j[kk tk,xk] vFkkZr~%&&

2518

jkti=] fgekpy izns'k] 07 twu] 2019@17 T;s"B] 1941

Þiz:i th,lVh ,,l,eVh&15

[ns[ksa fu;e 100 ¼2½]

lanHkZ la-% rkjh[k%

lsok esa

--------------------------th,lVhvkbZ,u@igpku

---------------------------------------------- uke

--------------------------------------------------irk

dj vof/k------------------------------------- fo-o-------------------------------------

,llh,u lanHkZ la[;k%

rkjh[k%

vf/kfu;e@fu;eksa ds mica/k%

¼/kkjk 63 ds v/khu fu/kkZj.k½

mn~nsf'kdk & << ekud >>

iwoksZDr fufnZ"V lwpuk vkidks bl vf/kfu;e ds v/khu jftLVªhdj.k ds fy, nk;h gksus ds ckotwn

,d vjftLVªhd`r O;fDr ds :i esa dkjckj dk lapkyu tkjh j[kus ds dkj.kksa dks Li"V djus ds fy,

tkjh dh xbZ FkhA

;k

iwoksZDr fufnZ"V lwpuk vkidks mu dkj.kksa dks Li"V djus ds fy, tkjh dh xbZ Fkh fd vkidks ----------------------

vof/k ds fy, D;ksa u dj dk lank; djuk pkfg,] pwafd vkids jftLVªhdj.k dks ---------------- rkjh[k ls /kkjk

29 dh mi/kkjk ¼2½ ds v/khu jn~n dj fn;k x;k gSA

vkSj vkids }kjk dksbZ mRrj Qkby ugha fd;k x;k gS ;k ----------------rkjh[k dks vk;ksftr dk;Zokfg;ksa ds

nkSjku vkids izR;qRrj ij lE;dr% fopkj fd;k x;k gSA

foHkkx ds ikl miyC/k lwpuk ds vk/kkj ij] dk;Zokfg;ksa ds nkSjku izLrqr vfHkys[kksa ds vk/kkj ij fu/kkZfjr

vkSj vkids }kjk lans; jde uhps fn, x, vuqlkj gS%

izLrkouk%

nyhy] ;fn dksbZ gks %

fu"d"kZ ¼dk;Zokfg;ksa dks lekIr djus ;k ekax l`ftr djus ds fy,½%

fu/kkZfjr vkSj lans; jde %

2519

jkti=] fgekpy izns'k] 07 twu] 2019@17 T;s"B] 1941

¼jde #i, esa½

Øe

la0

dj

nj

vkorZ

dj vof/k

vf/kfu;e

ihvks,l

¼iznk;

dk

LFkku½

dj

C;kt

'kkfLr

vU;

;ksx

ls

rd

1

2

3

4

5

6

7

8

9

10

11

12

;ksx

d`i;k uksV djsa fd C;kt dh lax.kuk vkns'k ikfjr djus dh rkjh[k rd dh xbZ gSA lank;

djrs le; vkns'k djus dh rkjh[k vkSj lank; djus dh rkjh[k ds chp dh vof/k ds fy, C;kt dh

x.kuk Hkh dh xbZ gS vkSj vkns'k esa dfFkr 'kks/;ksa ds lkFk lanRr fd;k x;k gSA

vkidks funs'k fn;k tkrk gS fd rkjh[k-------------------- rd lank; djsa] ftlds u fd, tkus ij

cdk;k 'kks/;ksa dh olwyh ds fy, vkids fo:) dk;Zokfg;ka vkjaHk dh tk,xhA

gLrk{kj

uke

inuke

vf/kdkfjrk

irk

fVIi.k-&&

1- dsoy ykxw LFkkuksa dks Hkjk tk,A

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iz:i j[kk tk,xk] vFkkZr~%&&

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[ns[ksa fu;e 100 ¼3½]

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2520

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2521

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x;kA

&&&&&&&&&

[Authoritative English text of this Department Notification No.EXN-F(10)-4/2019 dated 30-05-2019

as required under clause (3) of Article 348 of the Constitution of India].

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 16/2019-State Tax

Shimla-2, the 30th May, 2019

No. EXN-F(10)-4/2019.—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:—

2522

jkti=] fgekpy izns'k] 07 twu] 2019@17 T;s"B] 1941

1.

(1) These rules may be called the Himachal Pradesh Goods and Services Tax (Second

Amendment) Rules, 2019.

(2) Save as otherwise provided in these rules, 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 (hereinafter referred to

as the said rules), in rule 41, in sub-rule (1), after the proviso, the following explanation shall be

inserted, namely:—

“Explanation.—For the purpose of this sub-rule, it is hereby clarified that the “value of

assets” means the value of the entire assets of the business, whether or not input tax credit

has been availed thereon.”.

3.

With effect from 1^st April, 2019, in Rule 42 of the said rules,—

(a) in sub-rule (1),—

a.

in clause (f), the following Explanation shall be inserted, namely:—

“Explanation.— For the purpose of this clause, it is hereby clarified that in

case of supply of services covered by clause (b) of paragraph 5 of Schedule II of

the said Act, value of T4 shall be zero during the construction phase because

inputs and input services will be commonly used for construction of apartments

booked on or before the date of issuance of completion certificate or first

occupation of the project, whichever is earlier, and those which are not booked

by the said date.”

b.

in clause (g), after the letter and figure “FORM GSTR-2”, the words, letters and

figure “and at summary level in FORM GSTR-3B” shall be inserted;

c.

in clause (h),—

i.

for the brackets and letter “(g)”, the brackets and letter “(f)” shall be

substituted;

d.

in clause (i),—

i.

before the proviso, the following proviso shall be inserted, namely:—

“Provided that in case of supply of services covered by clause (b) of paragraph 5

of Schedule II of the Act, the value of ‘E/F’ for a tax period shall be calculated

for each project separately, taking value of E and F as under:—

E= aggregate carpet area of the apartments, construction of which is exempt from

tax plus aggregate carpet area of the apartments, construction of which is not

exempt from tax, but are identified by the promoter to be sold after issue of

completion certificate or first occupation, whichever is earlier;

2523

jkti=] fgekpy izns'k] 07 twu] 2019@17 T;s"B] 1941

F= aggregate carpet area of the apartments in the project;

Explanation.— In the tax period in which the issuance of completion certificate or

first occupation of the project takes place, value of E shall also include

aggregate carpet area of the apartments, which have not been booked till the

date of issuance of completion certificate or first occupation of the project,

whichever is earlier;

Explanation 2.—Carpet area of apartments, tax on construction of which is paid

or payable at the rates specified for items (i), (ia), (ib), (ic) or (id), against serial

number 3 of the Table in the notification No. 11/2017-State Tax (Rate), dated

30^th June, 2017 published in the Gazette of Himachal Pradesh vide number EXN-

F(10)-14/2017- Loose dated 30-06-2017, as amended, shall be taken into account

for calculation of value of ‘E’ in view of Explanation (iv) in paragraph 4 of the

notification No. 11/2017-State Tax (Rate) dated 30th June, 2017, published in

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

30-06-2017, as amended.

ii.

in the proviso, for the word “Provided”, the words “Provided further” shall be

substituted;

e.

for the clause (l), the following clause shall be substituted, namely:—

“(l) the amount ‘C3’, ‘D1’ and ‘D2’ shall be computed separately for input tax credit

of central tax, State tax, Union territory tax and integrated tax and declared in FORM

GSTR-3B or through FORM DRC-03;”;

f.

in the clause (m), for the words “added to the output tax liability of the registered

person”, the words, letters and figures “reversed by the registered person in FORM

GSTR-3B or through FORM DRC-03” shall be substituted;

(b) in sub-rule (2), for the words “The input tax credit”, the words, figures and bracket

“Except in case of supply of services covered by clause (b) of paragraph 5 of the

Schedule II of the Act, the input tax credit” shall be substituted;

(c) in the clause (a) of sub-rule (2), for the words “added to the output tax liability of

the registered person”, the words, letters and figures “reversed by the registered

person in FORM GSTR-3B or through FORM DRC-03” shall be substituted;

(d) after sub-rule (2), the following sub-rules shall be inserted, namely:—

“(3) In case of supply of services covered by clause (b) of paragraph 5 of the

Schedule-II of the Act, the input tax determined under sub-rule (1) shall be

calculated finally, for each ongoing project or project which commences on or after

1^st April, 2019, which did not undergo or did not require transition of input tax credit

consequent to change of rates of tax on 1st April, 2019 in accordance with notification

No. 11/2017- State Tax (Rate), dated the 30th June, 2017, published vide No. EXN-

F(10)-14/2017-Loose dated 30-06-2017, as amended for the entire period from the

commencement of the project or 1st July, 2017, whichever is later, to the completion

or first occupation of the project, whichever is earlier, before the due date for

furnishing of the return for the month of September following the end of financial

year in which the completion certificate is issued or first occupation takes place of the

2524

jkti=] fgekpy izns'k] 07 twu] 2019@17 T;s"B] 1941

project, in the manner prescribed in the said sub-rule, with the modification that

value of E/F shall be calculated taking value of E and F as under:

E= aggregate carpet area of the apartments, construction of which is exempt from tax

plus aggregate carpet area of the apartments, construction of which is not exempt from

tax, but which have not been booked till the date of issuance of completion

certificate or first occupation of the project, whichever is earlier:

F= aggregate carpet area of the apartments in the project;

and,—

(a) where the aggregate of the amounts calculated finally in respect of ‘D1’ and

‘D2’ exceeds the aggregate of the amounts determined under sub-rule (1) in

respect of ‘D1’ and ‘D2’, such excess shall be reversed by the registered

person in FORM GSTR-3B or through FORM DRC-03 in the month not later

than the month of September following the end of the financial year in which the

completion certificate is issued or first occupation of the project takes place and

the said person shall be liable to pay interest on the said excess amount at the rate

specified in sub-section (1) of section 50 for the period starting from the first day

of April of the succeeding financial year till the date of payment; or

(b) where the aggregate of the amounts determined under sub-rule (1) in respect of

‘D1’ and ‘D2’ exceeds the aggregate of the amounts calculated finally in respect

of ‘D1’ and ‘D2’, such excess amount shall be claimed as credit by the registered

person in his return for a month not later than the month of September following

the end of the financial year in which the completion certificate is issued or first

occupation takes place of the project.

(4) In case of supply of services covered by clause (b) of paragraph 5 of Schedule II of

the Act, the input tax determined under sub-rule (1) shall be calculated finally, for commercial

portion in each project, other than residential real estate project (RREP), which underwent

transition of input tax credit consequent to change of rates of tax on the 1st April, 2019 in

accordance with notification No. 11/2017- State Tax (Rate), dated the 30th June, 2017, published

vide EXN-F(10)-14/2017-Loose dated 30-06-2017, as amended for the entire period from the

commencement of the project or 1st July, 2017, whichever is later, to the completion or first

occupation of the project, whichever is earlier, before the due date for furnishing of the return

for the month of September following the end of financial year in which the completion

certificate is issued or first occupation takes place of the project, in the following manner.

(a) The aggregate amount of common credit on commercial portion in the project

(C3aggregate_comm) shall be calculated as under,

C3aggregate_comm = [aggregate of amounts of C3 determined under sub- rule (1) for the

tax periods starting from 1st July, 2017 to 31st March, 2019, X (AC / AT)] +

[aggregate of amounts of C3 determined under sub-rule (1) for the tax periods

starting from 1st April, 2019 to the date of completion or first occupation of the

project, whichever is earlier]

Where,—

AC = total carpet area of the commercial apartments in the project

2525

jkti=] fgekpy izns'k] 07 twu] 2019@17 T;s"B] 1941

AT = total carpet area of all apartments in the project

(b) The amount of final eligible common credit on commercial portion in the project

(C3final_comm) shall be calculated as under ^C3final_comm ^{= C3}aggregate_comm ^{x (E/ F)}

Where,—

E = total carpet area of commercial apartments which have not been booked till the

date of issuance of completion certificate or first occupation of the project, whichever

is earlier.

F = AC = total carpet area of the commercial apartments in the project

(c) where, C3aggregate_comm exceeds C3final_comm, such excess shall be reversed

by the registered person in FORM GSTR-3B or through FORM DRC-03 in the

month not later than the month of September following the end of the financial year in

which the completion certificate is issued or first occupation takes place of the

project and the said person shall be liable to pay interest on the said excess

amount at the rate specified in sub-section (1) of section 50 for the period starting

from the first day of April of the succeeding financial year till the date of payment;

(d) where, C3final_comm exceeds C3aggregate_comm, such excess amount shall be claimed

as credit by the registered person in his return for a month not later than the month

of September following the end of the financial year in which the completion

certificate is issued or first occupation takes place of the project.

(5) Input tax determined under sub- rule (1) shall not be required to be calculated finally on

completion or first occupation of an RREP which underwent transition of input tax

credit consequent to change of rates of tax on 1st April, 2019 in accordance with

notification No. 11/2017- State Tax (Rate), dated the 30th June, 2017, published

vide No. EXN-F(10)-14/2017-Loose dated 30-06-2017, as amended.

(6) Where any input or input service are used for more than one project, input tax credit

with respect to such input or input service shall be assigned to each project on a

reasonable basis and credit reversal pertaining to each project shall be carried out as per

sub-rule (3).”.

4.

With effect from 1st April, 2019, in rule 43 of the said rules,—

(i)

in sub rule (1),—

(a) in clause (a), after the words, letters and figures “FORM GSTR-2”, the

words, letters and figure “and FORM GSTR-3B” shall be inserted;

(b) in clause (b), after the letters and figure “FORM GSTR-2”, the words,

letters and figures “and FORM GSTR-3B” shall be inserted;

(c) after clause (b), the following explanation shall be inserted, namely:—

“Explanation.—For the purpose of this clause, it is hereby clarified that in case

of supply of services covered by clause (b) of paragraph 5 of the

Schedule- II of the said Act, the amount of input tax in respect of capital

2526

jkti=] fgekpy izns'k] 07 twu] 2019@17 T;s"B] 1941

goods used or intended to be used exclusively for effecting supplies other than

exempted supplies but including zero rated supplies, shall be zero during the

construction phase because capital goods will be commonly used for construction

of apartments booked on or before the date of issuance of completion certificate

or first occupation of the project, whichever is earlier, and those which are not

booked by the said date.”;

(d) in clause (g),—

(a) after the letter and words ‘F’ is the total turnover”, the words “in the State”

shall be inserted;

(b) Before the proviso the following proviso shall be inserted, namely,—

“Provided that in case of supply of services covered by clause (b) of

paragraph 5 of the Schedule II of the Act, the value of ‘E/F’ for a tax period

shall be calculated for each project separately, taking value of E and F as

under:

E= aggregate carpet area of the apartments, construction of which is exempt

from tax plus aggregate carpet area of the apartments, construction of

which is not exempt from tax, but are identified by the promoter to be

sold after issue of completion certificate or first occupation, whichever is

earlier;

F= aggregate carpet area of the apartments in the project;

Explanation. 1.— In the tax period in which the issuance of completion

certificate or first occupation of the project takes place, value of E shall

also include aggregate carpet area of the apartments, which have not

been booked till the date of issuance of completion certificate or first

occupation of the project, whichever is earlier.

Explanation 2.— Carpet area of apartments, tax on construction of which

is paid or payable at the rates specified for items (i), (ia), (ib), (ic) or (id),

against serial number 3 of the Table in notification No. 11/2017-State Tax

(Rate) published in the Gazette of Himachal Pradesh vide number EXN-

F(10)-14/2017-Loose dated 30-06-2017, as amended, shall be taken into

account for calculation of value of ‘E’ in view of Explanation (iv) in

paragraph 4 of the notification No. 11/2017-State Tax (Rate) published in

the Gazette of Himachal Pradesh vide No. EXN-F(10)-14/2017-Loose

dated 30-06-2017, as amended.”;

(c) in the proviso, for the word “Provided”, the words “Provided further” shall be

substituted;

(e) after clause (h), the following clause shall be inserted, namely,—

“(i) The amount Te shall be computed separately for input tax credit of central

tax, State tax, Union territory tax and integrated tax and declared in FORM GSTR-

3B.”;

(ii) for sub-rule (2) the following sub rules shall be substituted, namely:—

2527

jkti=] fgekpy izns'k] 07 twu] 2019@17 T;s"B] 1941

“(2) In case of supply of services covered by clause (b) of paragraph 5 of schedule II of

the Act, the amount of common credit attributable towards exempted supplies

(Te^final) shall be calculated finally for the entire period from the commencement of

the project or 1st July, 2017, whichever is later, to the completion or first occupation of

the project, whichever is earlier, for each project separately, before the due date for

furnishing of the return for the month of September following the end of

financial year in which the completion certificate is issued or first occupation takes

place of the project, as under:

Te^final= [(E1 + E2 + E3) /F] x Tc^final,

Where,—

E1= aggregate carpet area of the apartments, construction of which is exempt from

tax

E2= aggregate carpet area of the apartments, supply of which is partly exempt and

partly taxable, consequent to change of rates of tax on 1st April, 2019, which shall be

calculated as under,—

E2= [Carpet area of such apartments] x [V1/ (V1+V2)],- Where,—

V1 is the total value of supply of such apartments which was exempt from tax; and

V2 is the total value of supply of such apartments which was taxable

E3 = aggregate carpet area of the apartments, construction of which is not exempt

from tax, but have not been booked till the date of issuance of completion certificate or

first occupation of the project, whichever is earlier:

F= aggregate carpet area of the apartments in the project;

Tc^final= aggregate of A^final in respect of all capital goods used in the project and

A^final for each capital goods shall be calculated as under,

A^final= A x (number of months for which capital goods is used for the project/ 60)

and,—

(a) where value of Te^final exceeds the aggregate of amounts of Te determined for

each tax period under sub-rule (1), such excess shall be reversed by the

registered person in FORM GSTR-3B or through FORM DRC-03 in the month

not later than the month of September following the end of the financial year

in which the completion certificate is issued or first occupation takes place of the

project and the said person shall be liable to pay interest on the said excess

amount at the rate specified in sub-section (1) of section 50 for the period starting

from the first day of April of the succeeding financial year till the date of payment;

or

(b) where aggregate of amounts of Te determined for each tax period under sub-rule

(1) exceeds Te^final, such excess amount shall be claimed as credit by the

registered person in his return for a month not later than the month of September

following the end of the financial year in which the completion certificate is

issued or first occupation takes place of the project.

2528

jkti=] fgekpy izns'k] 07 twu] 2019@17 T;s"B] 1941

Explanation.—For the purpose of calculation of Tc^final, part of the month shall be

treated as one complete month.

(3) The amount Te^final and Tc^final all be computed separately for input tax credit of

central tax, State tax, Union territory tax and integrated tax.

(4) Where any capital goods are used for more than one project, input tax credit with

respect to such capital goods shall be assigned to each project on a reasonable basis

and credit reversal pertaining to each project shall be carried out as per sub-rule (2).

(5) Where any capital goods used for the project have their useful life remaining on the

completion of the project, input tax credit attributable to the remaining life shall be

availed in the project in which the capital goods is further used;”;

(iii) the Explanation shall be numbered as “Explanation 1” thereof and after Explanation 1

as so numbered the following Explanation shall be inserted, namely:—

“Explanation 2: For the purposes of rule 42 and this rule,—

(i)

the term “apartment” shall have the same meaning as assigned to it in clause (e) of

section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of

2016);

(ii) the term “project” shall mean a real estate project or a residential real estate

project;

(iii) the term “Real Estate Project (REP)” shall have the same meaning as assigned to it in

clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016

(16 of 2016);

(iv) the term “Residential Real Estate Project (RREP)” shall mean a REP in which the

carpet area of the commercial apartments is not more than 15 per cent of the total

carpet area of all the apartments in the REP;

(v) the term “promoter” shall have the same meaning as assigned to it in in clause (zk)

of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016);

(vi) “Residential apartment” shall mean an apartment intended for residential use as

declared to the Real Estate Regulatory Authority or to competent authority;

(vii) “Commercial apartment” shall mean an apartment other than a residential

apartment;

(viii) the term "competent authority” as mentioned in definition of “residential

apartment”, means the local authority or any authority created or established under

any law for the time being in force by the Central Government or State Government or

Union Territory Government, which exercises authority over land under its

jurisdiction, and has powers to give permission for development of such immovable

property;

(ix) the term “Real Estate Regulatory Authority” shall mean the Authority established

under sub-section (1) of section 20 (1) of the Real Estate (Regulation and

2529

jkti=] fgekpy izns'k] 07 twu] 2019@17 T;s"B] 1941

Development) Act, 2016 (No. 16 of 2016) by the Central Government or State

Government;

(x) the term “carpet area” shall have the same meaning assigned to it in clause (k) of

section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of

2016);

(xi) “an apartment booked on or before the date of issuance of completion certificate or

first occupation of the project” shall mean an apartment which meets all the following

three conditions, namely—

(a) part of supply of construction of the apartment service has time of supply on or

before the said date; and

(b) consideration equal to at least one installment has been credited to the bank

account of the registered person on or before the said date; and

(c) an allotment letter or sale agreement or any other similar document evidencing

booking of the apartment has been issued on or before the said date.

(xii) The term “ongoing project” shall have the same meaning as assigned to it in

notification No. 11/2017- State Tax (Rate), dated the 30th June, 2017, published

vide number EXN-F(10)-14/2017-Loose dated 30-06-2017, as amended;

(xiii) The term “project which commences on or after 1st April, 2019” shall have the same

meaning as assigned to it in notification No. 11/2017- State Tax (Rate), dated the

30th June, 2017, published vide number EXN-F(10)-14/2017-Loose dated 30-06-2017,

as amended;”.

5.

In the said rules, after rule 88, the following rule shall be inserted, namely:—

“Rule 88A. Order of utilization of input tax credit.—Input tax credit on

account of integrated tax shall first be utilised towards payment of integrated tax,

and the amount remaining, if any, may be utilised towards the payment of central

tax and State tax or Union territory tax, as the case may be, in any order:

Provided that the input tax credit on account of central tax, State tax or Union

territory tax shall be utilised towards payment of integrated tax, central tax, State

tax or Union territory tax, as the case may be, only after the input tax credit

available on account of integrated tax has first been utilised fully.”.

6.

With effect from 1st April, 2019, in the said rules, for rule 100, the following rule

shall be substituted, namely:—

“100. Assessment in certain cases.—(1) The order of assessment made under sub-

section (1) of section 62 shall be issued in FORM GST ASMT-13 and a summary thereof

shall be uploaded electronically in FORM GST DRC-07.

(2) The proper officer shall issue a notice to a taxable person in accordance with the

provisions of section 63 in FORM GST ASMT-14 containing the grounds on which

the assessment is proposed to be made on best judgment basis and shall also serve a

summary thereof electronically in FORM GST DRC-01, and after allowing a time

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of fifteen days to such person to furnish his reply, if any, pass an order in FORM

GST ASMT-15 and summary thereof shall be uploaded electronically in FORM

GST DRC-07.

(3) The order of assessment under sub-section (1) of section 64 shall be issued in FORM

GST ASMT-16 and a summary of the order shall be uploaded electronically in

FORM GST DRC-07.

(4) The person referred to in sub-section (2) of section 64 may file an application for

withdrawal of the assessment order in FORM GST ASMT–17.

(5) The order of withdrawal or, as the case may be, rejection of the application under sub-

section (2) of section 64 shall be issued in FORM GST ASMT-18.”.

7.

With effect from 1st April, 2019, in the said rules, for rule 142, the following rule

shall be substituted, namely:—

“142. Notice and order for demand of amounts payable under the Act.—(1) The

proper officer shall serve, along with the—

(a) notice issued under section 52 or section 73 or section 74 or section 76 or

section 122 or section 123 or section 124 or section 125 or section 127 or

section 129 or section 130, a summary thereof electronically in FORM GST

DRC-01,

(b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a

summary thereof electronically in FORM GST DRC-02, specifying therein the

details of the amount payable.

(2) Where, before the service of notice or statement, the person chargeable with tax

makes payment of the tax and interest in accordance with the provisions of sub-section (5) of

section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions

of sub-section (5) of section 74, or where any person makes payment of tax, interest, penalty or

any other amount due in accordance with the provisions of the Act he shall inform the proper

officer of such payment in FORM GST DRC-03 and the proper officer shall issue an

acknowledgement, accepting the payment made by the said person in FORM GST DRC–04.

(3) Where the person chargeable with tax makes payment of tax and interest under sub-

section (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section (8) of

section 74 within thirty days of the service of a notice under sub-rule (1), or where the person

concerned makes payment of the amount referred to in sub-section (1) of section 129 within

fourteen days of detention or seizure of the goods and conveyance, he shall intimate the proper

officer of such payment in FORM GST DRC-03 and the proper officer shall issue an order in

FORM GST DRC-05 concluding the proceedings in respect of the said notice.

(4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of

section 74 or sub-section (3) of section 76 or the reply to any notice issued under any section

whose summary has been uploaded electronically in FORM GST DRC-01 under sub-rule (1)

shall be furnished in FORM GST DRC-06.

(5) A summary of the order issued under section 52 or section 62 or section 63 or

section 64 or section 73 or section 74 or section 75 or section 76 or section 122 or section 123 or

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section 124 or section 125 or section 127 or section 129 or section 130 shall be uploaded

electronically in FORM GST DRC-07, specifying therein the amount of tax, interest and

penalty payable by the person chargeable with tax.

(6) The order referred to in sub-rule (5) shall be treated as the notice for recovery.

(7) Where a rectification of the order has been passed in accordance with the provisions

of section 161 or where an order uploaded on the system has been withdrawn, a summary of the

rectification order or of the withdrawal order shall be uploaded electronically by the proper

officer in FORM GST DRC-08.”.

(8) With effect from 1st April, 2019, in the said rules, for FORM GST DRC-01, the

following FORM shall be substituted, namely:—

“FORM GST DRC - 01

[See rule 100 (2) & 142(1)(a)]

Reference No:

Date:

To

……………………GSTIN/Temp. ID

……………………….. ^Name

………………………Address

Tax Period ……………… F.Y…………. Act ………..

Section/sub-section under which SCN is being issued—

SCN Reference No. ……………….. Date ……………..

Summary of Show Cause Notice

Brief facts of the case :

Grounds :

Tax and other dues :

(Amount in Rs.)

Sr.

No.

Tax

rate

Turnover

Tax Period

Act

POS

(Place

of

Supply)

Tax

Interest

Penalty Others Total

From

To

1

2

3

4

5

6

7

8

9

10

11

12

Total

Signature

Name

Designation

Jurisdiction

Address