9911796707
TMI BlogAmendments in the Notification No.11/2017- State Tax (Rate), dated the 30th June, 2017,X X X X Extracts X X X X X X X X Extracts X X X X ..... on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification No.11/2017- State Tax (Rate), dated the 30thJune, 2017, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-15/2017 dated the 30thJune, 2017 , namely:- In the said notification, in the Table, - (i) against serial number 3, in column (3), in item (vi), for the words Services provided , the words Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 , provided shall be substituted; (ii) against serial number 7,- (a) for item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted, namely:- (3) (4) (5) (iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, 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, located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... five hundred rupees and above per unit per day or equivalent shall attract central tax @ 2.5% without any input tax credit under item (i) above and shall not be levied at the rate as specified under this entry. ; (iii) against serial number 26, in column (3), in item (i), after sub-item (h), the following shall be inserted, namely: - (i) manufacture of handicraft goods. Explanation . - The expression handicraft goods shall have the same meaning as assigned to it in the notification No. EXN-F(10)-34/2017, dated the 9th October, 2017 published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-34/2017, dated the 9th October, 2017 as amended from time to time. . 2. This notification shall come into force with e ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
