GST – States – LLR-D(6)-15/2018-LEGN. – Dated:- 3-11-2018 – 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 Pradesh Goods and Services Tax (Amendment) Ordinance, 2018. (2) The provisions of section 7 and section 30 shall be deemed to have come into force with effe
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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 the principal Act,- (a) in sub-section (1), – (i) in clause (b), after the words or furtherance of business; , the word and shall be inserted and shall always be deemed to have bee
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tered 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 one crore rupees , the words one crore and fifty lakh rupees and for the sign . , the sign : shall be substituted; and (iii) after the proviso, the following proviso shall be inserted, namely:- Provided
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uted, 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) after sub-section (3), the following Explanation shall be inserted, namely:- Explanation.- For the purposes of this sub-section the expression value of exempt supply shall not include the value of activities or transactions spec
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sels 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 aircraft referred to in clause (a) or clause (aa) except when used for the purposes specified therein, life insurance and health insurance: Provided that the input tax credit in respect of such goods or services or both shall be available where an inward supply
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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 commerce operator , the words and figures who is required to collect tax at source under section 52 shall be inserted. 13. Amendment of section 25.- In section 25 of the principal Act,- (a) in sub-section (1), in the end of the proviso for the sign . , the sign : shall be substituted and a
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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 Act,- (a) in sub-section (1),- (i) for the words Where a tax invoice has , the words Where one or more tax invoices have shall be substituted; and (ii) for the words a credit note , the words one or more credit notes for supplies made in a financial year shall be substituted; and (b) in sub-section (3),- (i) f
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er 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 proviso shall be inserted, namely:- Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall pay to the Government the tax due or part thereof as per the return on or before the last date on which he is required to furnish such return, subject to such conditions and safeguards as
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pient 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 the said sub-section. (5) The amount of tax specified in the outward supplies for which the details have been furnished by the supplier under sub-section (3) shall be deemed to be the tax payable by him under the provisions of the ordinance. (6) The supplier and the recipient of a supply shall be jointly and severally liable to pay tax or to pay the input ta
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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 for payment of integrated tax; ; (ii) in clause (d) 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 Union Territory 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 av
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. 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 or in Indian rupees wherever permitted by the Reserve Bank of India shall be inserted; (ii) for sub-clause (e), the following sub-clause shall be substituted, namely:- (e) in the case of refund of unutilised input tax credit under clause (ii) of the first proviso to sub section (3), the due date for furnishing of return under section 39 for the period in which such claim for refund arises; . 24. Amendm
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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 II of the principal Act, in the heading, after the word ACTIVITIES , the words OR TRANSACTIONS shall be inserted and shall always be deemed to have been inserted. 31. Amendment of schedule III.-In Schedule III of the principal Act, – (i) after paragraph 6, the following paragraphs shall be inserted, namely:- 7. Supply of goods from a place outside India to another place outside India without such goods entering into India. 8. (a) Supply
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