Amendments in the Notification of the Government of Himachal Pradesh, No.12/2017- State Tax (Rate), dated the 30th June, 2017. - 21/2019-State Tax (Rate) - Himachal Pradesh SGST

Government of Himachal Pradesh Excise and Taxation Department No. EXN-F(10)-20/2019 Dated: Shimla-2 1st October, 2019 Notification No. 21/2019-State Tax (Rate) 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 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, - (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 F d ration Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly 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 are directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 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; (e) against serial number 19B, in the entry in column (5), for the figures 2019 , the figures 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 ; (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 Principal Secretary (E T) to the Government of Himachal Pradesh Note : -The principal notification was published in the Gazette of Himachal Pradesh, vide notification 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.