Amendments in the Notification No.5/2017-State Tax (Rate), dated the 30th June, 2017. - EXN-F(10)-24/2018-20/2018-State Tax (Rate) - Himachal Pradesh SGST

Government of Himachal Pradesh Excise and Taxation Department No.EXN-F(10)-24/2018 Dated:Shimla-2 27th July, 2018 Notification No. 20/2018-State Tax (Rate) In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on the recommendations of the Council, hereby makes the following further amendments in the notification No.5/2017-State Tax (Rate), dated the 30 th 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, in the opening paragraph the following proviso shall be inserted, namely, Provided that,- (i) nothing contained in this notification shall apply to the input tax credit accumulated on supplies received on or after the 1st day of August, 2018, in respect of goods mentioned at serial numbers1, 2, 3, 4, 5, 6, 6A, 6B, 6C and 7 of the Table below; and (ii) in respect of said goods, any unutilised input tax credit lying in balance, after payment of tax for and upto the month of July, 2018,on the inward supplies received up to the 31st day of July 2018, shall lapse. . 2. This notification shall come into force on the 27th July, 2018. By Order, (Jagdish Chander Sharma) Principal Secretary (E T) to the Government of Himachal Pradesh Note : - The principal notification No.5/2017-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 30 th June, 2017 and last amended vide notification No. 44/2017-State Tax(Rate) dated 15 th November, 2017 published vide number EXN-F(10)-20/2016-dated the 18th November, 2017.