राजपत्र, हिमाचल प्रदेश हिमाचल प्रदेश राज्य शासन द्वारा प्रकाशित वीरवार, 03 अक्तूबर, 2019/11 आश्विन, 1941
हिमाचल प्रदेश सरकार
CO-OPERATION DEPARTMENT
NOTIFICATION
Shimla-171002, the 28th September, 2019
No. Co-op. A(4)-7/89(S)-II-loose.—In supersession of this department notification of even number dated 03-09-2009, the Governor, Himachal Pradesh, in exercise of the powers vested in him under Section 98 of the H.P. Co-operative Societies Act, 1968 (Act No. 3 of 1969) is pleased to constitute the Himachal Pradesh State Co-operative Council with the following members:—
143-राजपत्र/2019-03-10-2019 (6627)6628 राजपत्र, हिमाचल प्रदेश, 03 अक्तूबर, 2019/11 आश्विन, 1941 1. Chairman Hon'ble Co-operation Minister (Minister-in-Charge)
2. Members
Chairman of Apex Co-operative Societies :
1. Chairman, H.P. State Co-operative Bank Ltd. Shimla-171001
2. Chairman, H.P. State Co-operative Marketing & Consumer Federation Ltd; (HIMFED), Shimla-171003.
3. Chairman, H.P. State Co-operative Agriculture and Rural Development Bank, (HPSARDB) Shimla-171009.
4. Chairman, H.P. State Co-operative Development Federation (HIMCOFED), Shimla- 171004.
5. Chairman, H.P. State Housing Co-operative Federation Ltd. (HOUSEFED), Shimla- 171009.
6. Chairman, H.P. State Co-operative Milk Production Federation Ltd.(MILKFED) Shimla-171011.
7. Chairman, H.P. State Co-operative Wool Federation Ltd. (WOOLFED), Shimla- 171009.
8. Chairman, Handloom Weavers Apex Co-operative Society (HIMBUNKAR) Kullu, H.P.
9. Chairman, H.P. State Co-operative Advancement of Professional Education Society (HIMCAPS) Badhera, Una, H.P.
10. Chairman, Himachal Labour and Construction Co-operative Federation Ltd; Sai Bhawan, Sector-4, New Shimla.
3. Official Members :
1. The Secretary (Co-operation)to the Govt. of H.P ;
2. The Registrar, Co-operative Societies, H.P. (Member Secretary);
3. The Director of Industries, Himachal Pradesh;
4. The Director of Agriculture, H.P.
4. Members from the Vidhan Sabha:
1. Shri Sukh Ram, M.L.A.
2. Shri Jawahar Lal, M.L.A.
3. Smt. Reeta Devi, M.L.A.
The functions and the terms and conditions of the Council are enclosed as Annexure-"A".
By order, AKSHAY SOOD Secretary (Co-op.).
6629 राजपत्र, हिमाचल प्रदेश, 03 अक्तूबर, 2019/11 आश्विन, 1941 ANNEXURE-AFunctions/Terms and conditions of the State Co-operative Council :
1. Functions :
The functions of the Council shall be as follows:—
(a) to advise the State Government on all general questions relating to Co-operative movement;
(b) to review the Co-operative movement and to suggest ways of co-ordinating the activities of Co-operative Societies in the State;
(c) to suggest ways and means to remove the difficulties experienced by the Co- operative Societies in the State in their administration;
(d) to make suo-moto recommendations to the State Govt. in regard to any matter relating to the administration of Co-operative Societies; and
(e) to report to the State Government on such matters as may be referred to it by the State Government for its opinion.
2. Tenure of the Council and its meetings:
The tenure of the Council shall be three years and the Council will meet half yearly or on the date, which the Chairman of the Council may fix.
3. Duties of the Secretary of the Council:
The Member Secretary of the Council shall convene the meetings of the Council with the prior approval of the Chairman and issue notices for the meeting alongwith agenda papers and send the recommendations of the Council to the State Government for consideration.
4. Sub-Committee of the Council:
The Chairman may constitute one sub-committee consisting of not more than five members and the Registrar Co-operative Societies, H.P. will be the Member Secretary of such sub- committee.
5. Travelling Allowance and Daily Allowance admissible to the Members of the Council:
Expenditure on account of T.A./D.A. to the members of the Council in respect of Non- official Members and Members of Legislative Assembly shall be borne by the Department of Co- operation out of its relevant head of account as per the usual terms and conditions:—
(a) Members of the Vidhan Sabha :
The non-official members who are members of the Vidhan Sabha shall be entitled for T.A/D.A. in respect of journeys performed in connection with the work of the Council on the scale as is admissible to them under salaries and allowances of Members of Legislative Assembly (H.P.) Act, 1971.
6630 राजपत्र, हिमाचल प्रदेश, 03 अक्तूबर, 2019/11 आश्विन, 1941 (b) Non -Official Members :Non-official Members of the Council shall be considered at par with the Grade-I Officers of the H.P. Government and shall be eligible for T.A. /D.A. etc. as per entitlement of the Grade-I Officer. As far as the Chairman of Apex Co-operative Societies are concerned, they shall draw their T.A./D.A. from their respective Institutions as per their entitlement.
_______
[Authoritative English text of this Department Notification No. EXN-F(10)-20/2019, dated
01-10-2019 as required under clause (3) of Article 348 of the Constitution of India].
EXCISE AND TAXATION DEPARTMENT
NOTIFICATION
Shimla-2, 1st October, 2019
Notification No. 14/2019-State Tax (Rate)
No. EXN-F(10)-20/2019.—In exercise of the powers conferred by sub-section (1) of Section 9 and sub-section (5) of Section 15 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 of the Government of Himachal Pradesh, No. 1/2017-State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-14/2017-Loose, dated the 30th June, 2017, namely:—
In the said notification,—
A. in Schedule I - 2.5%, —
(i) S. No. 33A and the entries relating thereto shall be omitted;
(ii) against S. No. 164, in the entry in column (3), after item ii, the following item shall be inserted, namely: —
"iii. Marine Fuel 0.5% (FO)";
(iii) against S. No. 224, for the entry in column (2), the entry "63 (other than 6305 32 00, 6305 33 00, 6309), shall be substituted;
(iv) after S. No. 234B and the entries relating thereto, the following S. No. and entries shall be inserted, namely:—
| "234C | 8509 | Wet grinder consisting of stone as grinder"; |
(v) S. Nos. 235 to 242 and the entries related thereto, shall be omitted;
B. in Schedule II - 6%, —
6631 राजपत्र, हिमाचल प्रदेश, 03 अक्तूबर, 2019/11 आश्विन, 1941 (i) after S. No. 80A and entries relating thereto, the following S. No. and entries shallbe substituted, namely:—
| "80AA | 3923 | Woven and non-woven bags and sacks of polyethylene or |
| or 6305 | polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods"; |
(ii) S. No. 201A and the entries relating thereto shall be omitted;
(iii) after S. No. 205 and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely:—
| "205A | 8601 | Rail locomotives powered from an external source of electricity or by electric accumulators. |
| 205B | 8602 | Other rail locomotives; locomotive tenders; such as Diesel- electric locomotives, Steam locomotives and tenders thereof. |
| 205C | 8603 | Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604. |
| 205D | 8604 | Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, track liners, testing coaches and track inspection vehicles). |
| 205E | 8605 | Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604). |
| 205F | 8606 | Railway or tramway goods vans and wagons, not self- propelled. |
| 205G | 8607 | Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof. |
| 205H | 8608 | Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing"; |
(iv) against S. No. 231B, in column (3), after the words "Slide fasteners", the words "and parts thereof", shall be inserted;
C. in Schedule III - 9%, —
(i) against S. No. 24A, in column (3), after the words "coconut water", the words "and caffeinated beverages" shall be inserted;
(ii) against S. No. 108, in column (3), after the words "other closures, of plastics", the brackets, words, letters and figures "(except the items covered in Sl. No. 80AA in Schedule-II), shall be inserted;
6632 राजपत्र, हिमाचल प्रदेश, 03 अक्तूबर, 2019/11 आश्विन, 1941 (iii) in S. No. 400, for the entry in column (3), the entry, "Following motor vehicles oflength not exceeding 4000 mm, namely:—
(a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and
(b) Diesel driven vehicles of engine capacity not exceeding 1500 cc
for persons with orthopedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department", shall be substituted;
(iv) S. No. 446 and the entries relating thereto shall be omitted;
D. in Schedule IV-14%, —
(i) after S. No. 12 and the entries relating thereto, the following S. No. and the entries shall be inserted, namely:—
| "12A. | 22029990 | Caffeinated Beverages"; |
E. in Schedule V-1.5%, —
(i) S. No. 3 and the entries relating thereto shall be omitted; (ii) S. No. 4 and the entries relating thereto shall be omitted;
F. in Schedule VI-0.125%, —
(i) in S. No. 2, for the entry in column (3), the entry, "precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semiprecious stones, temporarily strung for convenience of transport", shall be substituted;
(ii) S. No. 2A and the entries relating thereto shall be omitted;
(iii) in S. No. 3, for the entry in column (3), the entry, "Synthetic or reconstructed precious or semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones, strung for convenience of transport", shall be substituted;
(iv) S. No. 4 and the entries relating thereto, shall be omitted;
2. This notification shall come into force on the 1st day of October, 2019.
By Order,
Sd/-
Principal Secretary (E&T).
6633 राजपत्र, हिमाचल प्रदेश, 03 अक्तूबर, 2019/11 आश्विन, 1941Note.—The principal notification No.1/2017-State Tax (Rate), dated the 30th June, 2017 was published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-14/2017-Loose, dated the 30th June, 2017 and last amended by Notification No. 12/2019-State Tax(Rate) dated 20th Aug., 2019 published in the Gazette of Himachal Pradesh vide number EXN-F(10)-16/2017, dated the 21st Aug., 2019.
__________
[Authoritative English text of this Department Notification No. EXN-F(10)-20/2019, dated
01 -10-2019 as required under clause (3) of Article 348 of the Constitution of India].
EXCISE AND TAXATION DEPARTMENT
Shimla-2, the 1st October, 2019
Notification No. 15/2019-State Tax (Rate)
No. EXN-F(10)-20/2019.—In exercise of the powers conferred by sub-sections (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, is pleased to make the following further amendments in the notification of the Government of Himachal Pradesh, No. 2/2017-State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-14/2017-Loose, dated the 30th June, 2017, namely:—
In the said notification,—
1. in the Schedule,
(i) after S. No. 57 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—
| "57A | 0813 | Tamarind dried"; |
(ii) after S. No. 114B and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—
| "114C | 46 | Plates and cups made up of all kinds of leaves/ flowers/bark"; |
2. This notification shall come into force on the 1st October, 2019.
By order, Sd/- Principal Secretary (E&T).
Note.—The principal notification No. 2/2017-State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-14/2017-Loose, dated the 30th June, 2017 and last amended by Notification No. 25/2018-State Tax (Rate) dated 31st December, 2018 published in the Gazette of Himachal Pradesh vide number EXN-F(10)-33/2018, dated the, 31st December, 2018.
6634 राजपत्र, हिमाचल प्रदेश, 03 अक्तूबर, 2019/11 आश्विन, 1941[Authoritative English text of this Department Notification No. EXN-F(10)-20/2019, dated
01 -10-2019 as required under clause (3) of Article 348 of the Constitution of India].
EXCISE AND TAXATION DEPARTMENT
Shimla-2, the 1st October, 2019
Notification No. 16/2019-State Tax (Rate)
No. EXN-F(10)-20/2019.—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 amendments in the notification of the Government of Himachal Pradesh, No. 3/2017-State Tax (Rate), dated the 30th June, 2017 published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-14/2017-Loose dated the 30th June, 2017, namely:—
In the said notification,—
(I) in the TABLE, in column (3), after item (5), the following item shall be inserted, namely:—
"(6) Petroleum operations or coal bed methane operations undertaken under specified contracts under the Hydrocarbon Exploration Licensing Policy (HELP) or Open Acreage Licensing Policy (OALP)";
(II) in the ANNEXURE, against Condition No. 1, in clause (e), the following proviso shall be inserted at the end, namely:
"Provided that where the said goods so supplied are sought to be disposed of in non-serviceable form, after mutilation, the recipient of outward supply or the transferee, as the case may be, may at his option, pay the tax at the rate of 9 percent. on transaction value of such goods subject to the condition that the recipient of outward supply or the transferee, as the case may be, produces before the Deputy Commissioner of Central tax or the Assistant Commissioner of Central tax or the Deputy Commissioner of State tax or the Assistant Commissioner of State tax, as the case may be, having jurisdiction over the supplier of goods, a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the said goods are non-serviceable and have been mutilated for disposal.".
2. This notification shall come into force on the 1st October, 2019.
By order, Sd/- Principal Secretary (E&T).
_________
[Authoritative English text of this Department Notification No. EXN-F(10)-20/2019, dated
01 -10-2019 as required under clause (3) of Article 348 of the Constitution of India].
EXCISE AND TAXATION DEPARTMENT
Shimla-2, 1st October, 2019
Notification No. 17/2019-State Tax (Rate)
No. EXN-F(10)-20/2019.—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), the6635 राजपत्र, हिमाचल प्रदेश, 03 अक्तूबर, 2019/11 आश्विन, 1941 Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to make the following amendments in the notification of the Government of Himachal Pradesh, No. 26/2018- State Tax (Rate), dated the 31st December, 2018, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-33/2018, dated the 31st December, 2018, namely:—
In the said notification,—
(i) for the word "gold", wherever it occurs, the words and symbols, "gold/silver/ platinum", shall be substituted;
(ii) in the opening paragraph, for the words and figures, "heading 7108", the words and figures, "Chapter 71", shall be substituted;
(iii) in the Explanation, for clause (d), the following clause shall be substituted, namely:—
"(d) "Chapter" means heading as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).";
2. This notification shall come into force on the 1st October, 2019.
By order, Sd/- Principal Secretary (E&T).
___________
[Authoritative English text of this Department Notification No. EXN-F(10)-20/2019, dated
01 -10-2019 as required under clause (3) of Article 348 of the Constitution of India].
EXCISE AND TAXATION DEPARTMENT
Shimla-2, the 1st October, 2019
Notification No. 18/2019-State Tax (Rate)
No. EXN-F(10)-20/2019.—In exercise of the powers conferred by sub-section (1) of Section 9, sub-section (1) of Section 11, sub-section (1) of Section 16 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (herein after referred to as the "said Act"), 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, is pleased to make the following amendments in the notification of the Government of Himachal Pradesh No. 02/2019-State Tax (Rate), dated the 7th March, 2019, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-5/2019, dated the 8th March, 2019, namely:—
In the said notification,—
(I) In the Annexure
(i) after Sl. No. 2 and the entries thereto, the following Sl. No. and entries shall be inserted, namely: —
| "2A. | 2202 10 10 | Aerated Water"; |
By order, Sd/- Principal Secretary (E&T).
Note.—The principal notification No. 2/2019-State Tax (Rate), dated the 7th March, 2019 was published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-5/2019, dated the 8th March, 2019 and last amended by Notification No. 9/2019-State Tax(Rate) dated 6th May, 2019 published in the Gazette of Himachal Pradesh, vide number EXN-F(10)- 9/2019, dated the 8th May, 2019.
___________
[Authoritative English text of this Department Notification No. EXN-F(10)-20/2019, dated
01 -10-2019 as required under clause (3) of Article 348 of the Constitution of India].
EXCISE AND TAXATION DEPARTMENT
Shimla-2, the 1st October, 2019
Notification No. 19/2019-State Tax (Rate)
No. EXN-F(10)-20/2019.—In exercise of the powers conferred by sub-section (1) of Section 11 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, is pleased to exempt, all the goods supplied to the Food and Agricultural Organization for execution of projects listed in the Annexure appended to this notification, from whole of the State Tax leviable thereon under section 9 of the said Act, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Ministry of Agriculture and Farmers Welfare certifies, (i) the quantity and description of the goods; and (ii) that the said goods are intended for the purpose of use in execution of said projects and recommends the grant of exemption to the goods;
ANNEXURE (1) Strengthening Capacities for Nutrition-sensitive Agriculture and Food systems, (2) Green Ag: Transforming Indian Agriculture for Global Environment benefits and the conservation of Critical Biodiversity and Forest landscape.
2. This notification shall come into force on the 1st October, 2019.
By order, Sd/- Principal Secretary (E&T).
6637 राजपत्र, हिमाचल प्रदेश, 03 अक्तूबर, 2019/11 आश्विन, 1941[Authoritative English text of this Department Notification No. EXN-F(10)-20/2019, dated
01 -10-2019 as required under clause (3) of Article 348 of the Constitution of India].
EXCISE AND TAXATION DEPARTMENT
Shimla-2, the 1st October, 2019
Notification No. 20/2019-State Tax (Rate)
No. EXN-F(10)-20/2019 .—In exercise of the powers conferred by sub-sections (1), (3) and (4) of Section 9, sub- section (1) of Section 11, sub-section (5) of Section 15, sub-section (1) of Section 16 and Section 148 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, is pleased to make the following further amendments in the notification of the Government of Himachal Pradesh No.11/2017-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:—
In the said notification,—
(i) in the Table,—
(a) against serial number 7, for the entries relating thereto in column (3), (4) and (5), the following items and entries shall be substituted, namely,—
| (3) | (4) | (5) |
| "(i) Supply of 'hotel accommodation' having value of supply of a unit of accommodation above one thousand rupees but less than or equal to seven thousand five hundred rupees per unit per day or equivalent. | 6 | — |
| (ii) Supply of 'restaurant service' other than at 'specified premises'. | 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)]. |
| (iii) Supply of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms. | 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)]. |
| (iv) Supply of 'outdoor catering', at premises other than 'specified premises' provided by any person other than— (a) suppliers providing 'hotel accommodation' at 'specified premises', or (b) suppliers located in 'specified premises'. | 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 (iv)]. |
| (v) Composite supply of 'outdoor catering' together with renting of premises (including hotel, convention centre, club, pandal, shamiana or any other place, specially arranged for organising a function) at premises other than 'specified premises' provided by any person other than— (a) suppliers providing 'hotel accommodation' at 'specified premises', or (b) suppliers located in 'specified premises'. | 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(iv)]. |
| (vi) Accommodation, food and beverage services other than (i) to (v) above. E xplanation: ( a) For the removal of doubt, it is hereby clarified that, supplies covered by items (ii), (iii), (iv) and (v) in column attract state tax prescribed against them in (3) shall column (4) subject to conditions specified against them in column (5), which is a mandatory rate and shall not be levied at the rate as specified under this entry. ( b) This entry covers supply of 'restaurant service' at 'specified premises'. ( c) This entry covers supply of 'hotel accommodation' having value of supply of a unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent. ( d) This entry covers supply of 'outdoor catering', provided by suppliers providing 'hotel accommodation' at located in 'specified 'specified premises', or suppliers premises'. ( e) This entry covers composite supply of 'outdoor together with renting of premises (including catering' hotel, convention centre, club, pandal, shamiana or any other place, specially arranged for organising a function) provided by suppliers providing 'hotel accommodation' at 'specified premises', or suppliers located in 'specified premises'. | 9 | -"; |
operators" shall be inserted;
(c) against serial number 10, in column (3), in item (iii), the words "or without" shall be omitted;
(d) against serial number 15, in column (3), item (iv) and the entries relating thereto in column (4) and (5) shall be omitted;
(e) against serial number 15, in column (3), in item (vii), the brackets and words ", (iv)" shall be omitted;
(f) against serial number 17, in column (2), the figures and words ", with or" shall be omitted;
(g) against serial number 17, in column (3), item (v) and (vii) and the entries relating thereto in column (4) and (5) shall be omitted;
(h) against serial number 17, in column (3), for item (viii), the following shall be substituted;
| (3) |
| "(viii) Leasing or rental services, without operator, other than (i), (ii), (iii), (iv), (vi), and (viia) above." |
(i) against serial number 21, after item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be inserted, namely:—
| (3) | (4) | (5) |
| "(ia) Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both. | 6 | -"; |
(j) against serial number 21, in column (3), in item (ii),for the brackets and words "(i) above", the brackets and words "(i) and (ia) above" shall be substituted;
(k) against serial number 24, in column (2), after the numbers "9986", the brackets, words and figures "(Support services to agriculture, hunting, forestry, fishing, mining and utilities)" shall be inserted;
(l) against serial number 24, in column (3), in item (ii), for the words "Service of", the words "Support services to" shall be substituted;
(m) against serial number 26, in column (3), in item (i), in clause (c), after the words "products", the figures and words ", other than diamonds," shall be inserted;
(n) against serial number 26, in column (3), after item (ia) and the entries relating thereto in columns (3), (4) and (5), the following shall be inserted, namely:—
| (3) | (4) | (5) |
| "(ib) Services by way of job work in relation to diamonds falling under chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); | 0.75 | - |
| (ic) Services by way of job work in relation to bus body building; | 9 | - |
| (id) Services by way of job work other than (i), (ia), (ib) and (ic) above; | 6 | -"; |
(o) against serial number 26, in column (3), in item (iv), after the brackets, words and figures "(ia),", the brackets, words and figures "(ib), (ic), (id)," shall be inserted;
(ii) in the paragraph 2A, the word "registered" shall be omitted;
(iii) in paragraph 4 relating to explanation, after clause (xxxi), the following clauses shall be inserted, namely:—
"(xxxii) 'Restaurant service' means supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied.
(xxxiii) 'Outdoor catering' means supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, at Exhibition Halls, Events, Conferences, Marriage Halls and other outdoor or indoor functions that are event based and occasional in nature.
(xxxiv) 'Hotel accommodation' means supply, by way of accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes including the supply of time share usage rights by way of accommodation.
(xxxv) 'Declared tariff' means charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
(xxxvi) 'Specified premises' means premises providing 'hotel accommodation' services having declared tariff of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent.".
(iv) in the 'Annexure: Scheme of Classification of Services', annexed to the notification,—
(a) against serial number 119 to 124, in column (4), for the words "with or without", wherever they occur, the word "with" shall be substituted;
(b) against serial number 232 to 240, in column (4), for the words "with or without", wherever they occur, the word "without" shall be substituted.".
2. This notification shall come into force with effect from the 1st day of October, 2019.
By order, Sd/- Principal Secretary (E&T).
6641 राजपत्र, हिमाचल प्रदेश, 03 अक्तूबर, 2019/11 आश्विन, 1941 Note.—The principal notification No. 11/2017 – State Tax (Rate), dated the 30th June, 2017 waspublished in the Gazette of Himachal Pradesh, vide number EXN-F(10-15/2017), dated the 30th June, 2017 and was last amended by notification No. 10/2019-State Tax (Rate), dated the 17th May, 2019, published vide number EXN-F(10)-9/2019, dated the 17th May, 2019.
___________
[Authoritative English text of this Department Notification No. EXN-F(10)-20/2019, dated
01 -10-2019 as required under clause (3) of Article 348 of the Constitution of India].
EXCISE AND TAXATION DEPARTMENT
Shimla-2, the 1st October, 2019
Notification No. 21/2019-State Tax (Rate)
No. EXN-F(10)-20/2019.—In exercise of the powers conferred by sub-section (1) of Section 11 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, is pleased to make the following further amendments in the notification of the Government of Himachal Pradesh, 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:—
In the said notification,—
(i) in the Table,
(a) against serial number 7, in the entry in column (3), for the words and brackets, "twenty lakh rupees (ten lakh rupees in case of a special category state) in the preceding financial year", the following words, brackets and figures shall be substituted, namely,—
"such amount in the preceding financial year as makes it eligible for exemption from registration under the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017)";
(b) after serial number 9A and the entries relating thereto, the following shall be inserted, namely:—
| (1) | (2) | (3) | (4) | (5) |
| "9AA | Chapter 99 | Services provided by and to Federation Internationale de Football Association (FIFA) and its indirectly subsidiaries directly or related to any of the events under FIFA U-17 Women's World Cup 2020 to be hosted in India. | Nil | Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services indirectly are directly or related to any of the events under FIFA U-17 World Cup Women's 2020."; |
(c) against serial number 14, in the entry in column (3), after the word 'below', the words 'or equal to' shall be inserted;
(d) against serial number 19A, in the entry in column (5), for the figures "2019", the figures "2020" shall be substituted;
6642 राजपत्र, हिमाचल प्रदेश, 03 अक्तूबर, 2019/11 आश्विन, 1941 (e) against serial number 19B, in the entry in column (5), for the figures "2019", thefigures "2020" shall be substituted;
(f) after serial number 24A and the entries relating thereto, the following serial number and entries relating thereto shall be inserted, namely:—
| (1) | (2) | (3) | (4) | (5) |
| "24B | Heading 9967 or Heading 9985. | Services by way of storage or warehousing of cereals, pulses, fruits, nuts and vegetables, spices, copra, sugarcane, jaggery, raw vegetable fibres such as cotton, flax, jute etc., indigo, unmanufactured tobacco, betel leaves, tendu leaves, coffee and tea. | Nil | Nil"; |
(g) after serial number 29A and the entries relating thereto, the following serial number and entries shall be inserted, namely:—
| (1) | (2) | (3) | (4) | (5) |
| "29B | Heading 9971 or Heading 9991. | Services of life insurance provided or agreed to be provided by the Central Armed Police Forces Group (under Ministry of Home Affairs) Insurance Funds to their members under the Group Insurance Schemes of the concerned Central Armed Police Force. | Nil | Nil"; |
(h) against serial number 35, in the entry in column (3), after the entry (q), the entry "(r) Bangla Shasya Bima" shall be inserted;
(i) against serial number 45, in the entries in column (3), for the words and brackets "twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year", wherever they occur, the following words, brackets and figures shall be substituted, namely, –
"such amount in the preceding financial year as makes it eligible for exemption from registration under the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017)";
(j) after serial number 82 and the entries relating thereto, the following shall be inserted, namely:—
| (1) | (2) | (3) | (4) | (5) |
| "82A | Heading 9996. | Services by way of right to admission to the events organised under FIFA U-17 Women's World Cup 2020. | Nil | Nil". |
2. This notification shall come into force with effect from the 1st day of October, 2019.
By order, Sd/- Principal Secretary (E&T).
6643 राजपत्र, हिमाचल प्रदेश, 03 अक्तूबर, 2019/11 आश्विन, 1941 Note.—The principal notification was published in the Gazette of Himachal Pradesh, videnotification No. 12/2017 - State Tax (Rate), dated the 30th June, 2017, vide number EXN-F(10- 15/2017, dated the 30th June, 2017 and was last amended by notification No.13/2019 – State Tax (Rate), dated the 20th Aug., 2019 vide number EXN-F(10)- 16/2017, dated the 21st Aug., 2019.
__________
[Authoritative English text of this Department Notification No. EXN-F(10)-20/2019, dated
01 -10-2019 as required under clause (3) of Article 348 of the Constitution of India].
EXCISE AND TAXATION DEPARTMENT
Shimla-2, the 1st October, 2019
Notification No. 22/2019-State Tax (Rate)
No. EXN-F(10)-20/2019.— 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 of the Government of Himachal Pradesh, No.13/2017- State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Himachal Pradesh, vide number EXN-F(10-15/2017), dated the 28th June, 2017, namely:—
In the said notification, in the Table,—
(i) for serial number 9 and the entries relating thereto, the following shall be substituted, namely:—
| (1) | (2) | (3) | (4) |
| "9 | Supply of services by a music composer, photographer, artist or the like by way of transfer or permitting the use or enjoyment of a copyright covered under clause (a) of sub-section (1) of Section 13 of the Copyright Act, 1957 dramatic, relating to original musical or artistic works to a music company, producer or the like. | Music composer, artist or the photographer, like. | Music company, producer or the like, located in the taxable territory."; |
(ii) after serial number 9 and the entries relating thereto, the following serial number and entries shall be inserted, namely: —
6644 राजपत्र, हिमाचल प्रदेश, 03 अक्तूबर, 2019/11 आश्विन, 1941| (1) | (2) | (3) | (4) |
| "9A | Supply of services by an author by way of transfer or permitting the use or enjoyment of a copyright covered under clause (a) of sub-section (1) of Section 13 of the Copyright Act, 1957 relating to original literary works to a publisher. | Author | Publisher located in the taxable territory: Provided that nothing contained in this entry shall apply where,— (i) the author has taken registration under the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), and filed a declaration, in the form at Annexure-I, within the time limit prescribed therein, with the jurisdictional CGST. commissioner, as the case may be, that he exercises tax the option to pay state specified in on the service column (2), under forward with charge in accordance Section 9 (1) of the Himachal Pradesh Goods and Service Tax Act, 2017 under forward charge, and to comply with all the provisions of Himachal Pradesh Goods and Service Tax Act, 2017 (10 of 2017) to a person as they apply the tax in liable for paying relation to the supply of any goods or services or both shall not and that he withdraw the said option within a period of 1 year from the date of exercising such option; (ii) the author makes a declaration, as prescribed in the invoice Annexure-II on issued by him in Form GST Inv-I to the publisher."; |
(iii) after serial number 14 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:—
| (1) | (2) | (3) | (4) | |
| "15 | Services provided by way of renting of a motor vehicle provided to a body corporate. | Any person other than a body corporate, paying HPGST @2.5% on renting of motor vehicles with input tax credit only of input service in the same line of business | Any body corporate located in the taxable territory. | |
| 16 | Services of lending of securities under Securities Lending Scheme, 1997 ("Scheme") of Securities and Exchange Board of India ("SEBI"), as amended. | Lender i.e. a person who deposits the securities registered in his name or in the name of any other person duly authorised on his behalf with an approved intermediary for lending the purpose of Scheme of under the SEBI. | Borrower i.e. a person who borrows the securities under the Scheme through an approved intermediary of SEBI.". |
2. This notification shall come into force on the 1st day of October, 2019.
__________
ANNEXURE-I
FORM
(9A of Table)
(Declaration to be filed by an author for exercising the option to pay tax on the "supply of services by an author by way of transfer or permitting the use or enjoyment of a copyright covered under clause (a) of sub-section (1) of Section 13 of the Copyright Act, 1957 relating to original literary works to a publisher" under forward charge on or before 31-10-2019 for the option to be effective from 1-11-2019 or before the commencement of any Financial Year for the option to be effective from the commencement of that Financial Year).
Reference No............................ Date_________________ To
..............................................
..............................................
.............................................. (To be addressed to the jurisdictional Commissioner)
1. Name of the author:
2. Address of the author:
3. GSTIN of the author:
6646 राजपत्र, हिमाचल प्रदेश, 03 अक्तूबर, 2019/11 आश्विन, 1941 Declaration1. I have taken registration under the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), and I hereby exercise the option to pay State tax on the service specified against serial No. 9A in column (2) of the Table in the notification No. 13/2017 – State Tax (Rate), dated the 30th June, 2017, supplied by me, under forward charge in accordance with Section 9 (1) of HPGST Act, and to comply with all the provisions of HPGST Act, 2017 (10 of 2017) as they apply to a person liable for paying the tax in relation to the supply of any goods or services or both;
2. I understand that this option, once exercised, shall not be allowed to be changed within a period of 1 year from the date of exercising the option and shall be valid, atleast, till the end of Financial Year following the year in which it is made.
Signature________________
Name__________________
GSTIN_________________ Place_________________ Date_________________
________
ANNEXURE-II (Declaration to be made in the invoice by the author exercising the option to pay tax on the "supply of service by an author by way of transfer or permitting the use or enjoyment of a copyright covered under clause (a) of sub-section (1) of Section 13 of the Copyright Act, 1957 relating to original literary works to a publisher" under forward charge).
Declaration
(9A of Table)
I have exercised the option to pay State tax on the service specified against serial No. 9A in column (2) of the Table in the notification No. 13/2017-State Tax (Rate) dated 30th June, 2017 under forward charge.
By order, Sd/- Principal Secretary (E&T).
Note.—The principal notification No. 13/2017 - State Tax (Rate), dated the 30th June, 2017 was published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-15/2017), dated the 30th June, 2017 and was last amended by notification No. 5/2019 – State Tax (Rate), dated the 6th May, 2019 vide number EXN-F(10)-9/2019, dated the 8th May, 2019.
6647 राजपत्र, हिमाचल प्रदेश, 03 अक्तूबर, 2019/11 आश्विन, 1941[Authoritative English text of this Department Notification No. EXN-F(10)-20/2019, dated
01 -10-2019 as required under clause (3) of Article 348 of the Constitution of India].
EXCISE AND TAXATION DEPARTMENT
Shimla-2, the 1st October, 2019
Notification No. 23/2019-State Tax (Rate)
No. EXN-F(10)-20/2019.—In exercise of the powers conferred by Section 148 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to make the following amendments in the notification of the Government of Himachal Pradesh, No. 4/2018- State Tax (Rate), dated the 24th January, 2019 published in the Gazette of Himachal Pradesh vide number EXN-F(10)- 6/2018, dated the 24th January, 2018, namely:—
After paragraph, the following explanation shall be inserted, namely:—
"Explanation.—
Nothing contained in this notification shall apply with respect to the development rights supplied on or after 1st April, 2019.".
2. This notification shall come into force with effect from the 1st day of October, 2019.
By order, Sd/- Principal Secretary (E&T).
Note.—The principal notification was published in the Gazette of Himachal Pradesh, vide notification No. 4/2018 - State Tax (Rate), dated the 24th January, 2018, vide number EXN-F(10)- 6/2018, dated the 24th January, 2018.
__________
[Authoritative English text of this Department Notification No. EXN-F(10)-20/2019, dated
01 -10-2019 as required under clause (3) of Article 348 of the Constitution of India].
EXCISE AND TAXATION DEPARTMENT
Shimla-2, the 1st October, 2019
Notification No. 24/2019-State Tax (Rate)
No. EXN-F(10)-20/2019.—In exercise of the powers conferred by sub-section (4) 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 amendments in the notification of the Government of Himachal Pradesh, No.7/2019- State Tax (Rate), dated the 6th May, 2019, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-9/2019, dated the 8th May, 2019, namely:—
6648 राजपत्र, हिमाचल प्रदेश, 03 अक्तूबर, 2019/11 आश्विन, 1941In the said notification, in the Table, against serial number 2, for the entry in column (2), the following entry shall be substituted, namely:—
"Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975).".
2. This notification shall come into force with effect from the 1st day of October, 2019.
By order, Sd/- Principal Secretary (E&T).
Note.—The principal notification was published in the Gazette of Himachal Pradesh, vide notification No. 7/2019-State Tax (Rate), dated the 6th May, 2019, vide number EXN- F(10)- 9/2019, dated the 8th May, 2019.
__________
[Authoritative English text of this Department Notification No. EXN-F(10)-20/2019, dated
01 -10-2019 as required under clause (3) of Article 348 of the Constitution of India].
EXCISE AND TAXATION DEPARTMENT
Shimla-2, the 1st October, 2019
Notification No. 25/2019-State Tax (Rate)
No. EXN-F(10)-20/2019.—In exercise of the powers conferred by sub-section (2) of Section 7 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 that the following activities or transactions undertaken by the State Government in which it is engaged as public authority, shall be treated neither as a supply of goods nor a supply of service, namely:—
"Service by way of grant of alcoholic liquor licence, against consideration in the form of licence fee or application fee or by whatever name it is called."
By order, Sd/- Principal Secretary (E&T).
Explanation.—This notification is being issued to implement the recommendation of the 26th Goods and Services Tax council meeting held on the 10th March, 2018 that no GST shall be leviable on licence fee and application fee, by whatever name it is called, payable for alcoholic liquor for human consumption.
6649 राजपत्र, हिमाचल प्रदेश, 03 अक्तूबर, 2019/11 आश्विन, 1941[Authoritative English text of this Department Notification No. EXN-F(10)-20/2019, dated
01 -10-2019 as required under clause (3) of Article 348 of the Constitution of India].
EXCISE AND TAXATION DEPARTMENT
Shimla-2, the 1st October, 2019
Notification No. 42/2019-State Tax
No. EXN-F(10)-20/2019.—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 appoint the 24th day of September, 2019, as the date on which the provisions of rules 10, 11, 12 and 26 of the Himachal Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2019 [notification No. 31/2019–State Tax, dated the 17th July, 2019, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-15/2019, dated the 25th July, 2019], shall come into force.
By order, Sd/- Principal Secretary (E&T).
__________
[Authoritative English text of this Department Notification No. EXN-F(10)-20/2019, dated
01 -10-2019 as required under clause (3) of Article 348 of the Constitution of India].
EXCISE AND TAXATION DEPARTMENT
Shimla-2, the 1st October, 2019
Notification No. 43/2019-State Tax
No. EXN-F(10)-20/2019.—In exercise of the powers conferred under the proviso to the sub-section (1) of Section 10 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereinafter referred to as the said Act), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to make the following further amendments in the notification of the Government of Himachal Pradesh, No.14/2019-State Tax, dated the 28th March, 2019, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-5/2019, dated the 29th March, 2019, namely:—
In the said notification,—
(II) In the table,
(i) after Sl. No. 2 and the entries thereto, the following Sl. No. and entries shall be inserted, namely:—
| " 2A. | 2202 10 10 | Aerated Water": |
This notification shall come into force on the 1st October, 2019.
By order, Sd/- Principal Secretary (E&T).
6650 राजपत्र, हिमाचल प्रदेश, 03 अक्तूबर, 2019/11 आश्विन, 1941नाम परिवर्तन
मैं, अनीता (35 वर्ष) पत्नी अजय कुमार, निवासी चनौर, डाकघर चनौर, तहसील डाडासीबा, जिला कांगड़ा (हि0प्र0) घोषणा करती हुूं कि मेरे बेटे के स्कूल रिकार्ड में मेरे बेटे का नाम शुभम धीमान, मेरा नाम अनीता धीमान व मेरे पति का नाम अजय धीमान है जोकि गलत है। मेरे बेटे का सही नाम शुभम, मेरा नाम अनीता व मेरे पति का नाम अजय कुमार है। सभी सम्बन्धित नोट करें।
अनीता, पत्नी अजय कुमार, निवासी चनौर, डाकघर चनौर,
तहसील डाडासीबा, जिला कांगड़ा (हि0प्र0)। नियन्त्रक, मुद्रण तथा लेखन सामग्री, हिमाचल प्रदेश, शिमला-5 द्वारा मुद्रित तथा प्रकाशित इलेक्ट्रॉनिक हस्ताक्षरित राजपत्र, वैबसाइट http://rajpatrahimachal.nic.in पर उपलब्ध है एवम् ऑनलाइन सत्यापित किया जा सकता है