GST – States – ORDER No. 1/2019-State Tax – Dated:- 13-2-2019 – GOVERNMENT OF HIMACHAL PRADESH EXCISE AND TAXATION DEPARTMENT ORDER/ No. 1/2019-State Tax Shimla-2 the 13th February, 2019 No. EXN-F(10)-33/2018.-WHEREAS, sub-section (1) of Section 10 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this Order referred to as the said Act) provides that- (i) a registered person engaged in the supply of services, other than supply of service referred to in clause (b) of paragraph 6 of Schedule II to the said Act, may opt for the scheme under the said sub-section; (ii) a person who opts for the said scheme may supply services (other than those referred to in clause (b) of paragraph 6 of Schedule II to the said
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in difficulties have arisen in giving effect to the provisions of Section 10; NOW, THEREFORE, in exercise of the powers conferred by Section 172 of the Himachal Pradesh Goods and Services Tax Act, 2017 and in supersession of the Himachal Pradesh Goods and Services Tax (Removal of Difficulties) Order, 2017, No. 01/2017-State Tax, dated the 15th November, 2017, published in the Gazette of Himachal Pradesh, vide No. EXN-F(10)- 39/2017, dated the 18th November, 2017, except as respects things done or omitted to be done before such supersession, the State Government, on recommendations of the Council, hereby makes the following Order, namely: – 1. Short title.-This Order may be called the Himachal Pradesh Goods and Services Tax (Removal of Diffi
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