21_21_2019_rate
Note.—The principal notification No. 11/2017 – State Tax (Rate), dated the 30th June, 2017 was
published in the Gazette of Himachal Pradesh, vide number EXN-F(10-15/2017), dated the
30th June, 2017 and was last amended by notification No. 10/2019-State Tax (Rate), dated
the 17th May, 2019, published vide number EXN-F(10)-9/2019, dated the 17th May, 2019.
[Authoritative English text of this Department Notification No. EXN-F(10)-20/2019, dated
01 -10-2019 as required under clause (3) of Article 348 of the Constitution of India].
EXCISE AND TAXATION DEPARTMENT
Shimla-2, the 1st October, 2019
Notification No. 21/2019-State Tax (Rate)
No. EXN-F(10)-20/2019.—In exercise of the powers conferred by sub-section (1) of
Section 11 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the
Governor of Himachal Pradesh, on being satisfied that it is necessary in the public interest so
to do, on the recommendations of the Council, is pleased to make the following further
amendments in the notification of the Government of Himachal Pradesh, No.12/2017- State Tax
(Rate), dated the 30th June, 2017, published in the Gazette of Himachal Pradesh, vide number EXNF(10)-15/2017, dated the 30th June, 2017, namely:—
In the said notification,—
(i) in the Table,
(a) against serial number 7, in the entry in column (3), for the words and brackets, “twenty
lakh rupees (ten lakh rupees in case of a special category state) in the preceding
financial year”, the following words, brackets and figures shall be substituted, namely,—
“such amount in the preceding financial year as makes it eligible for exemption
from registration under the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of
2017)”;
(b) after serial number 9A and the entries relating thereto, the following shall be
inserted, namely:—
(1) (2) (3) (4) (5)
“9AA Chapter
99
Services provided by and to
Federation Internationale de Football
Association (FIFA) and its
subsidiaries directly or indirectly
related to any of the events under
FIFA U-17 Women’s World Cup
2020 to be hosted in India.
Nil Provided that Director
(Sports), Ministry of
Youth Affairs and Sports
certifies that the services
are directly or indirectly
related to any of the
events under FIFA U-17
Women’s World Cup
2020.”;
(c) against serial number 14, in the entry in column (3), after the word ‘below’, the words
‘or equal to’ shall be inserted;
(d) against serial number 19A, in the entry in column (5), for the figures “2019”, the
figures “2020” shall be substituted;
6642 jkti=] fgekpy izns’k] 03 vDrwcj] 2019@11 vkf’ou] 1941
(e) against serial number 19B, in the entry in column (5), for the figures “2019”, the
figures “2020” shall be substituted;
(f) after serial number 24A and the entries relating thereto, the following serial number
and entries relating thereto shall be inserted, namely:—
(1) (2) (3) (4) (5)
“24B Heading
9967 or
Heading
Services by way of
storage or warehousing of cereals,
pulses, fruits, nuts and
vegetables, spices, copra, sugarcane,
jaggery, raw vegetable fibres such
as cotton, flax, jute etc., indigo,
unmanufactured tobacco, betel
leaves, tendu leaves, coffee and tea.
Nil Nil”;
(g) after serial number 29A and the entries relating thereto, the following serial number
and entries shall be inserted, namely:—
(1) (2) (3) (4) (5)
“29B Heading
9971 or
Heading
Services of life insurance provided or agreed to be
provided by the Central Armed Police Forces
(under Ministry of Home Affairs) Group
Insurance Funds to their members under the Group
Insurance Schemes of the concerned Central
Armed Police Force.
Nil Nil”;
(h) against serial number 35, in the entry in column (3), after the entry (q), the entry “(r)
Bangla Shasya Bima” shall be inserted;
(i) against serial number 45, in the entries in column (3), for the words and brackets
“twenty lakh rupees (ten lakh rupees in the case of special category states) in the
preceding financial year”, wherever they occur, the following words, brackets and
figures shall be substituted, namely, –
“such amount in the preceding financial year as makes it eligible for exemption
from registration under the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of
2017)”;
(j) after serial number 82 and the entries relating thereto, the following shall be
inserted, namely:—
(1) (2) (3) (4) (5)
“82A Heading
Services by way of right to admission
to the events organised under FIFA
U-17 Women’s World Cup 2020.
Nil Nil”.- This notification shall come into force with effect from the 1st day of October, 2019.
By order,
Sd/-
Principal Secretary (E&T).
jkti=] fgekpy izns’k] 03 vDrwcj] 2019@11 vkf’ou] 1941 6643
Note.—The principal notification was published in the Gazette of Himachal Pradesh, vide
notification No. 12/2017 – State Tax (Rate), dated the 30th June, 2017, vide number
EXN-F(10- 15/2017, dated the 30th June, 2017 and was last amended by notification
No.13/2019 – State Tax (Rate), dated the 20th Aug., 2019 vide number EXN-F(10)-
16/2017, dated the 21st Aug., 2019.
[Authoritative English text of this Department Notification No. EXN-F(10)-20/2019, dated
01 -10-2019 as required under clause (3) of Article 348 of the Constitution of India].
EXCISE AND TAXATION DEPARTMENT
Shimla-2, the 1st October, 2019
Notification No. 22/2019-State Tax (Rate)
No. EXN-F(10)-20/2019.— In exercise of the powers conferred by sub-section (3) of
Section 9 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the
Governor of Himachal Pradesh, on the recommendations of the Council, hereby makes the
following further amendments in the notification of the Government of Himachal Pradesh,
No.13/2017- State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Himachal
Pradesh, vide number EXN-F(10-15/2017), dated the 28th June, 2017, namely:—
In the said notification, in the Table,—
(i) for serial number 9 and the entries relating thereto, the following shall be
substituted, namely:—
(1) (2) (3) (4)
“9 Supply of services by a music
composer, photographer, artist or
the like by way of transfer or
permitting the use or enjoyment of
a copyright covered under clause
(a) of sub-section (1) of Section
13 of the Copyright Act, 1957
relating to original dramatic,
musical or artistic works to a
music company, producer or the
like.
Music composer,
artist or
photographer, the
like.
Music company,
producer or the
like, located in the
taxable territory.”;
(ii) after serial number 9 and the entries relating thereto, the following serial number and entries
shall be inserted, namely: —
