Amendments in the Notification No.12/2017- STATE TAX (RATE), dated the 30th June, 2017. - EXN-F(10)-18/2017 - Himachal Pradesh SGST

EXCISE AND TAXATION DEPARTMENT NOTIFICATION Shimla-2, the 15th September, 2017 No. EXN-F(10)-18/2017.- In exercise of the powers conferred by sub-section (1) of section 11 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) , the Governor of Himachal Pradesh, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.12/2017- STATE TAX (RATE), dated the 30th June, 2017, published in the Gazette of Himachal Pradesh), vide number EXN-F(10)-14/2017-loose dated 30th June, 2017 , namely:- In the said notification,- (i) in the Table,- (a) after serial number 9 and the entries relating thereto, the following shall be inserted namely:- (1) (2) (3) (4) (5) 9A Chapter 99 Services provided by and to Fedration Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 World Cup 2017 to be hosted in India. Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 World Cup 2017. ; (b) after serial number 11 and the entries relating thereto, the following shall be inserted, namely:- (1) (2) (3) (4) (5) 11A Heading 9961 or Heading 9962 Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coarse grains under Public Distribution System (PDS) against consideration in the form of commission or margin. Nil Nil 11B Heading 9961 or Heading 9962 Service provided by Fair Price Shops to State Governments or Union territories byway of sale of kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin Nil Nil (c) against serial number 35, in column (3),- (A) in item (h), for the words Weather based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme , the words, brackets and letters Restructured Weather Based Crop Insurance Scheme (RWCIS) , shall be substituted; (B) in item(j), for the words National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana) , the words, brackets and letters Pradhan Mantri Fasal Bima Yojana (PMFBY) , shall be substituted; (ii) in paragraph 3, in the Explanation, after clause (ii), the following clause shall be inserted, namely:- (iii) A Limited Liability partnership formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall be considered as a partnership firm or a firm. . By order, Sd/- Additional Chief Secretary (E T). Note :-The principal notification was published in the Gazette of Himachal Pradesh, vide notification No. 11/2017 - STATE TAX (RATE), dated 30th June, 2017, vide number EXN-F(10)-14/2017-Loose dated 30th June, 2017 .