The Himachal Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2018.
EXN-F(10)-14\/2018-14\/2018-State Tax Dated:- 27-3-2018 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
Government of Himachal Pradesh
\nExcise and Taxation Department
\nNo. EXN-F(10)-14\/2018 Dated: Shimla-2 the 27th March, 2018
\nNotification No. 14\/2018-State Tax
\nIn exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh hereby makes the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely: –
\n1. (1) These rules may be called the Himachal Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2018.
\n(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.
\n2. In the Himachal Pradesh Goods and Services Tax Rules, 2017,-
\n(i) in rule 45, in sub-rule (1), af<\/p>\n
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\n(iii) for rule 125, the following rule shall be substituted, namely:-
\n“125. Secretary to the Authority.- An officer not below the rank of Additional Commissioner (working in the Directorate General of Safeguards) shall be the Secretary to the Authority.”;
\n(iv) in rule 127, in clause (iv), after the words “to furnish a performance report to the Council by the tenth”, the word “day” shall be inserted;
\n(v) in rule 129, in sub-rule (6), for the words “as allowed by the Standing Committee”, the words “as may be allowed by the Authority” shall be substituted;
\n(vi) in rule 133, after sub-rule (3), the following sub-rules may be inserted, namely:-
\n“(4) If the report of the Director General of Safeguards referred to in sub-rule (6) of rule 129 recommends that there is contravention or even non-contravention of the provisions of section 171 or these rules, but the Authority is of the opinion that further investigation or inquiry is called for <\/p>\n
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\n(ix), after rule 138D, the following Explanation shall be inserted, with effect from the 1st of April, 2018, namely:-
\n“Explanation. – For the purposes of this Chapter, the expressions 'transported by railways', 'transportation of goods by railways', 'transport of goods by rail' and 'movement of goods by rail' does not include cases where leasing of parcel space by Railways takes place.”.
\nBy order
\nJagdish Chander Sharma
\nPrincipal Secretary (E&T) to the
\nGovernment of Himachal Pradesh
\nNote: – The principal rules were published in the official Gazette of Himachal Pradesh on 29th June, 2017, vide notification No. EXN-F(10)-13\/2017 dated 27th June, 2018 and last amended vide notification No. 12\/2018-State Tax, dated 22nd March, 2018, published in the Official Gazette of Himachal Pradesh on 24th March, 2018 vide number EXN-F(10)-14\/2018, dated 22nd March, 2018 .
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