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

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..... e 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 to make the following amendments .....

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..... 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 to the extent of Rs. 20 (2.5% of Rs. 8 .....

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..... tled 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 the entries relating thereto shall be omitte .....

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