Amendment in Notification No. 11/2017-State Tax (Rate), dated the 30th June, 2017

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..... -State Tax (Rate) In exercise of the powers conferred by sub-section (1) , sub-section (3) and sub-section (4) of section 9 and 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 GST Council, is pleased t .....

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..... ion: A engages B for transport from New Delhi to Jaipur in a motor cab for Rs. 1000. B , for supplying the said service, hires a motor cab with operator from C for Rs. 800. C charges B state tax at the rate of 6% (Rs. 48). If B charges A state tax at the rate of 2.5%, he shall be entitled to take input tax credit on the input service in the same line of business supplied by C only .....

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..... tax at the rate of 2.5%, he shall be entitled to take input tax credit on the input service in the same line of business supplied by C only to the extent of Rs. 20 (2.5% of Rs. 800) and not Rs. 48. ; (iii) against serial number 34,- (a) in column (3), in item (iv), for the words totalisator or a license to , the words licensing a shall be substituted; (b) in column (3), item (v) and .....

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