THE HIMACHAL PRADESH GOODS AND SERVICES TAX (AMENDMENT) ORDINANCE, 2018.
LLR-D(6)-15/2018-LEGN. Dated:- 3-11-2018 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
H. P. Ordinance No. 1 of 2018
THE HIMACHAL PRADESH GOODS AND SERVICES TAX (AMENDMENT) ORDINANCE, 2018
Promulgated by the Governor of Himachal Pradesh in the Sixty ninth year of the Republic of India.
AN ORDINANCE further to amend the Himachal Pradesh Goods and Services Tax Act, 2017 (Act No.10 of 2017)
WHEREAS, the Legislative Assembly of Himachal Pradesh is not in session and the Governor of Himachal Pradesh is satisfied that circumstances exist which render it necessary for him to take immediate action;
NOW THEREFORE, in exercise of the powers conferred by clause (1) of Article 213 of the Constitution of India, the Governor of Himachal Pradesh is pleased to promulgate the following Ordinance.
1. Short title and Commencement.-(1) This Ordinance may be called the Himachal Pra
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ted;
(b) In clause (16), for the words “Central Board of Excise and Customs”, the words “Central Board of Indirect Taxes and Customs” shall be substituted;
(c) in clause (17), for sub-clause (h), the following subclause shall be substituted, namely:-
“(h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club; and”;
(d) clause (18) shall be omitted;
(e) in clause (35), for the word and signs “clause (c)”, the word and sign “clause (b)'' shall be substituted;
(f) in clause (69), in sub-clause (f), after the word and figures “article 371”, the words, figures and letter “and article 371J” shall be inserted;
(g) in the end of clause (102), the following Explanation shall be inserted, namely:
“Explanation.For the removal of doubts, it is hereby clarified that the expression “services” includes facilitating or arranging transactions in securities;”.
3. Amendment of section 7.-In section 7 of th
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cipal Act, for sub-section (4), the following sub-section shall be substituted, namely:
“(4) The Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both.”.
5. Amendment of section 10.- In section 10 of the principal Act,-
(a) in sub-section (1) ,-
(i) for the words and sign “in lieu of the tax payable by him, an amount calculated at such rate”, the words, signs and figures “in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate” shall be substituted;
(ii) in the proviso, for the words “o
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ection (2) of” wherever occurring, shall be omitted.
8. Amendment of section 16.-In section 16 of the principal Act, in sub-section (2),
(a) in clause (b), for the Explanation, the following Explanation shall be substituted, namely:-
“Explanation.-For the purposes of this clause, it shall be deemed that the registered person has received the goods or, as the case may be, services
(i) where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to goods or otherwise; and
(ii) where the services are provided by the supplier to any person on the direction of and on account of such registered person.”; and
(b) in clause (c), after the word and figures “section 41”, the words, figures and letter “or section 43A” shall be inserted.
9. Amendment of section 17.-In section 17 of the principal Act,
(a)
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arting training on navigating such vessels; or
(D) imparting training on flying such aircraft; and
(ii) for transportation of goods; (ab) services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa):
Provided that the input tax credit in respect of such services shall be available-
(i) where the motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) are used for the purposes specified therein; and
(ii) where received by a taxable person engaged-
(A) in the manufacture of such motor vehicles, vessels or aircraft; or
(B) in the supply of general insurance services in respect of such motor vehicles, vessels or aircraft insured by him;
(b) the following supply of goods or services or both-(i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, leasing, renting or hiring of motor vehicles, vessels or
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he words, figures and letters “under entries 84 and 92A” shall be substituted.
11. Amendment of section 22.-In section 22 of the principal Act,
(a) in sub-section (1), in the end of the proviso for the sign “.”, the sign “:” shall be substituted and thereafter the following new proviso shall be inserted, namely:-
“Provided further that the Government may, at the request of a special category State and on the recommendations of the Council, enhance the aggregate turnover referred to in the first proviso from ten lakh rupees to such amount, not exceeding twenty lakh rupees and subject to such conditions and limitations, as may be so notified.”;
(b) in the Explanation, in clause (iii), after the word “Constitution”, the words and signs “except the State of Jammu Kashmir and States of Arunachal Pradesh, Assam, Himachal Pradesh, Meghalaya, Sikkim and Uttarakhand” shall be inserted.”.
12. Amendment of section 24.-In section 24 of the principal Act, in clause (x), after the words “commer
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14. Amendment of section 29.-In section 29 of the principal Act,
(a) in the marginal heading after the word “Cancellation”, the words “or suspension” shall be inserted;
(b) in sub-section (1), in the end of clause (c) for the sign “.”, the sign “:” shall be substituted and thereafter, the following new proviso shall be inserted, namely:-
“Provided that during pendency of the proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed.”; and
(c) in sub-section (2), in the end of the proviso for the sign “.” the sign “:” shall be substituted and thereafter the following proviso shall be inserted, namely:-
“Provided further that during pendency of the proceedings relating to cancellation of registration, the proper officer may suspend the registration for such period and in such manner as may be prescribed.”.
15. Amendment of section 34.- In section 34 of the principal
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Auditor-General of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force.”.
17. Amendment of section 39.- In section 39 of the principal Act,
(a) in sub-section (1), for the words “in such form and manner as may be prescribed”, the words and sign “in such form, manner and within such time as may be prescribed” shall be substituted and for the words and sign “on or before the twentieth day of the month succeeding such calendar month or part thereof .” , the sign “:” shall be substituted and thereafter the following proviso shall be inserted, namely:-
“Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall furnish return for every quarter or part thereof, subject to such conditions and safeguards as may be specified therein.”;
(b) In sub-section (7), in the end for the sign “.”, the sign “:” shall be substituted and thereafter the following provis
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of section 16, section 37 or section 38, every registered person shall in the returns furnished under sub-section (1) of section 39 verify, validate, modify or delete the details of supplies furnished by the suppliers.
(2) Notwithstanding anything contained in section 41, section 42 or section 43, the procedure for availing of input tax credit by the recipient and verification thereof shall be such as may be prescribed.
(3) The procedure for furnishing the details of outward supplies by the supplier on the common portal, for the purposes of availing input tax credit by the recipient shall be such as may be prescribed.
(4) The procedure for availing input tax credit in respect of outward supplies not furnished under subsection (3) shall be such as may be prescribed and such procedure may include the maximum amount of the input tax credit which can be so availed, not exceeding twenty per cent. of the input tax credit available, on the basis of details furnished by the suppliers under
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months of taking registration; and
(ii) who has defaulted in payment of tax and where such default has continued for more than two months from the due date of payment of such defaulted amount, shall be such as may be prescribed.”.
19. Amendment of section 48.-In section 48 of the principal Act, in sub-section (2), after the word and figures “section 45”, the words “and to perform such other functions” shall be inserted.
20. Amendment of section 49.-In section 49 of the principal Act,
(a) in sub-section (2), after the word and figures “section 41”, the words, figures and letter “or section 43A” shall be inserted;
(b) in sub-section (5),
(i) in clause (c), in the end for the sign “;”, the sign”:” shall be substituted and thereafter the following proviso shall be inserted, namely:
“Provided that the input tax credit on account of State tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available f
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hing contained in this Chapter and subject to the provisions of clause (e) and clause (f) of sub-section (5) of section 49, the Government may, on the recommendations of the Council, prescribe the order and manner of utilisation of the input tax credit on account of integrated tax, central tax, State tax or Union territory tax, as the case may be, towards payment of any such tax.”.
22. Amendment of section 52.-In section 52 of the principal Act, in sub-section (9), after the word and figures “section 37”, the words and figures “or section 39” shall be inserted.
23. Amendment of section 54.-In section 54 of the principal Act,-
(a) in sub-section (8), in clause (a), for the words and signs “zero-rated supplies of “, the words “export of ” and for the words and sign “such zero rated supplies”, the words “such exports” shall be substituted;
(b) in the Explanation after sub-section (14), in clause (2),-
(i) in sub-clause (c), in item (i), after the words “foreign exchange”, the words “
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ection 112 of the principal Act, in sub-section (8), in clause (b), after the words “arising from the said order,” the words “subject to a maximum of fifty crore rupees,” shall be inserted.
27. Amendment of section 129.-In section 129 of the principal Act, in sub-section (6), for the words “seven days”, the words “fourteen days” shall be substituted.
28. Amendment of section 143.-In section 143 of the principal Act, in sub-section (1), in clause (b), in the end of proviso for the sign “:”, the sign” ” shall be substituted and thereafter, the following proviso shall be inserted, namely:-
“Provided further that the period of one year and three years may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding one year and two years respectively.”.
29. Amendment of schedule I.-In Schedule I of the principal Act, in paragraph 4, for the words “taxable person”, the word “person” shall be substituted.
30. Amendment of schedule II.-In Schedule
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