Daily Archives: August 18, 2017

Section 26 Himachal Pradesh  GST Act 2017 : Deemed registration

By | August 18, 2017

Section 26 Himachal Pradesh  GST Act 2017 ( Section 26 Himachal Pradesh  GST Act 2017  explains  Deemed registration and is covered in CHAPTER -VI REGISTRATION  )   Deemed registration 26. (1) The grant of registration or the Unique Identity Number under the Central Goods and Services Tax Act, 2017, (No. 12 of 2017) shall be deemed to be a grant of… Read More »

Family pension to divorced daughters

By | August 18, 2017

No. 1/13/09-P&PW(E) Government of India Ministry of Personnel, P.G. & Pensions Department of Pension & Pensioners’ Welfare 3rd Floor, Lok Nayak Bhawan, Khan Market, New Delhi, 19th July, 2017. OFFICE  MEMORANDUM Sub: Eligibility of divorced daughters for grant of family pension -clarification regarding . Provision for grant of family pension to a widowed/divorced daughter beyond… Read More »

NOTIFICATION No 72/2017 Customs : exemption to temporary import of goods

By | August 18, 2017

Seeks to supersede Notification No. 27/2002- Customs dated 1st March, 2002 and to provide exemption to temporary import of goods from Customs duty leviable under First Schedule to the Customs Tariff Act, 1975 and from the whole of the integrated tax leviable under sub-section (7) of section 3 of the Customs Tariff Act, 1975 subject… Read More »

Section 25 Himachal Pradesh  GST Act 2017 : Procedure for registration

By | August 18, 2017

Section 25 Himachal Pradesh  GST Act 2017 ( Section 25 Himachal Pradesh  GST Act 2017  explains Procedure for registration and is covered in CHAPTER -VI REGISTRATION  ) Procedure for registration 25. (1) Every person who is liable to be registered under section 22 or section 24 shall apply for registration within thirty days from the date on which he becomes… Read More »

Section 24 Himachal Pradesh  GST Act 2017 : Compulsory registration in certain cases

By | August 18, 2017

Section 24 Himachal Pradesh  GST Act 2017 ( Section 24 Himachal Pradesh  GST Act 2017  explains Compulsory registration in certain cases and is covered in CHAPTER -VI REGISTRATION  ) Compulsory registration in certain cases 24. Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Act,— (i) persons… Read More »

Section 23 Himachal Pradesh  GST Act 2017 : Persons not liable for registration

By | August 18, 2017

Section 23 Himachal Pradesh  GST Act 2017 ( Section 23 Himachal Pradesh  GST Act 2017  explains Persons not liable for registration and is covered in CHAPTER -VI REGISTRATION  ) Persons not liable for registration 23. (1) The following persons shall not be liable to registration, namely:–– (a) any person engaged exclusively in the business of supplying goods or services or… Read More »

Section 22 Himachal Pradesh  GST Act 2017 : Persons liable for registration

By | August 18, 2017

Section 22 Himachal Pradesh  GST Act 2017 ( Section 22 Himachal Pradesh  GST Act 2017  explains Persons liable for registration and is covered in CHAPTER -VI REGISTRATION  ) Persons liable for registration 22. (1) Every supplier making a taxable supply of goods or services or both in the State shall be liable to be registered under this Act if his… Read More »

Section 21 Himachal Pradesh  GST Act 2017 : Manner of recovery of credit distributed in excess

By | August 18, 2017

Section 21 Himachal Pradesh  GST Act 2017 ( Section 21 Himachal Pradesh  GST Act 2017  explains Manner of recovery of credit distributed in excess  and is covered in CHAPTER-V INPUT TAX CREDIT ) Manner of recovery of credit distributed in excess 21. Where the Input Service Distributor distributes the credit in contravention of the provisions contained in section 20 resulting… Read More »

Section 20 Himachal Pradesh  GST Act 2017 : Manner of distribution of credit by Input Service Distributor

By | August 18, 2017

Section 20 Himachal Pradesh  GST Act 2017 ( Section 20 Himachal Pradesh  GST Act 2017  explains Manner of distribution of credit by Input Service Distributor  and is covered in CHAPTER-V INPUT TAX CREDIT ) Manner of distribution of credit by Input Service Distributor 20. (1) The Input Service Distributor shall distribute the credit of State tax as State tax or… Read More »

Section 19 Himachal Pradesh  GST Act 2017 : Taking input tax credit in respect of inputs and capital goods sent for jobwork.

By | August 18, 2017

Section 19 Himachal Pradesh  GST Act 2017 ( Section 19 Himachal Pradesh  GST Act 2017  explains Taking input tax credit in respect of inputs and capital goods sent for jobwork.  and is covered in CHAPTER-V INPUT TAX CREDIT ) Taking input tax credit in respect of inputs and capital goods sent for jobwork.— 19. (1) The principal shall, subject to… Read More »

Section 18 Himachal Pradesh  GST Act 2017 : Availability of credit in special circumstances

By | August 18, 2017

Section 18 Himachal Pradesh  GST Act 2017 ( Section 18 Himachal Pradesh  GST Act 2017  explains Availability of credit in special circumstances and is covered in CHAPTER-V INPUT TAX CREDIT ) Availability of credit in special circumstances 18. (1) Subject to such conditions and restrictions as may be prescribed— (a) a person who has applied for registration under this Act… Read More »

Section 17 Himachal Pradesh  GST Act 2017 : Apportionment of credit and blocked credits

By | August 18, 2017

Section 17 Himachal Pradesh  GST Act 2017 ( Section 17 Himachal Pradesh  GST Act 2017  explains Apportionment of credit and blocked credits and is covered in CHAPTER-V INPUT TAX CREDIT ) Apportionment of credit and blocked credits 17. (1) Where the goods or services or both are used by the registered person partly for the purpose of any business and partly… Read More »

Section 16 Himachal Pradesh  GST Act 2017 : Eligibility and conditions for taking input tax credit

By | August 18, 2017

Section 16 Himachal Pradesh  GST Act 2017 ( Section 16 Himachal Pradesh  GST Act 2017  explains Eligibility and conditions for taking input tax credit and is covered in CHAPTER-V INPUT TAX CREDIT ) Eligibility and conditions for taking input tax credit 16. (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the… Read More »

Section 15 Himachal Pradesh  GST Act 2017 : Value of taxable supply

By | August 18, 2017

Section 15 Himachal Pradesh  GST Act 2017 ( Section 15 Himachal Pradesh  GST Act 2017  explains Value of taxable supply and is covered in CHAPTER-IV TIME AND VALUE OF SUPPLY ) Value of taxable supply 15. (1) The value of a supply of goods or services or both shall be the transaction value, which is the price actually paid or… Read More »

Section 14 Himachal Pradesh  GST Act 2017 : Change in rate of tax in respect of supply of goods or services

By | August 18, 2017

Section 14 Himachal Pradesh  GST Act 2017 ( Section 14 Himachal Pradesh  GST Act 2017  explains Change in rate of tax in respect of supply of goods or services and is covered in CHAPTER-IV TIME AND VALUE OF SUPPLY ) Change in rate of tax in respect of supply of goods or services 14. Notwithstanding anything contained in section 12… Read More »

Section 13 Himachal Pradesh  GST Act 2017 : Time of supply of services

By | August 18, 2017

Section 13 Himachal Pradesh  GST Act 2017 ( Section 13 Himachal Pradesh  GST Act 2017  explains Time of supply of services and is covered in CHAPTER-IV TIME AND VALUE OF SUPPLY ) Time of supply of services 13. (1) The liability to pay tax on services shall arise at the time of supply, as determined in accordance with the provisions… Read More »

Section 12 Himachal Pradesh  GST Act 2017 : Time of supply of goods

By | August 18, 2017

Section 12 Himachal Pradesh  GST Act 2017 ( Section 12 Himachal Pradesh  GST Act 2017  explains Time of supply of goods and is covered in CHAPTER-IV TIME AND VALUE OF SUPPLY )  Time of supply of goods 12. (1) The liability to pay tax on goods shall arise at the time of supply, as determined in accordance with the provisions… Read More »

Section 11 Himachal Pradesh  GST Act 2017 : Power to grant exemption from tax

By | August 18, 2017

Section 11 Himachal Pradesh  GST Act 2017 ( Section 11 Himachal Pradesh  GST Act 2017  explains Power to grant exemption from tax and is covered in CHAPTER-III LEVY AND COLLECTION OF TAX ) Power to grant exemption from tax 11. (1) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on… Read More »

Section 10 Himachal Pradesh  GST Act 2017 : Composition levy

By | August 18, 2017

Section 10 Himachal Pradesh  GST Act 2017 ( Section 10 Himachal Pradesh  GST Act 2017  explains Composition levy and is covered in CHAPTER-III LEVY AND COLLECTION OF TAX ) Composition levy 10. (1) Notwithstanding anything to the contrary contained in this Act but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person, whose aggregate… Read More »

Section 9 Himachal Pradesh  GST Act 2017 : Levy and collection

By | August 18, 2017

Section 9 Himachal Pradesh  GST Act 2017 ( Section 9 Himachal Pradesh  GST Act 2017  explains Levy and collection and is covered in CHAPTER-III LEVY AND COLLECTION OF TAX ) Levy and collection 9. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the Himachal Pradesh goods and services tax on all intra-State supplies… Read More »

Section 8 Himachal Pradesh  GST Act 2017 : Tax liability on composite and mixed supplies

By | August 18, 2017

Section 8 Himachal Pradesh  GST Act 2017 ( Section 8 Himachal Pradesh  GST Act 2017  explains Tax liability on composite and mixed supplies and is covered in CHAPTER-III LEVY AND COLLECTION OF TAX ) Tax liability on composite and mixed supplies 8. The tax liability on a composite or a mixed supply shall be determined in the following manner, namely:… Read More »

Section 7 Himachal Pradesh  GST Act 2017 : Scope of supply

By | August 18, 2017

Section 7 Himachal Pradesh  GST Act 2017 ( Section 7 Himachal Pradesh  GST Act 2017  explains Scope of supply and is covered in CHAPTER-III LEVY AND COLLECTION OF TAX ) Scope of supply 7. (1) For the purposes of this Act, the expression “supply” includes– (a) all forms of supply of goods or services or both such as sale, transfer,… Read More »

Section 6 Himachal Pradesh  GST Act 2017 : Authorisation of officers of central tax as proper officer in certain circumstances

By | August 18, 2017

Section 6 Himachal Pradesh  GST Act 2017 ( Section 6 Himachal Pradesh  GST Act 2017  explains Authorisation of officers of central tax as proper officer in certain circumstances and is covered in CHAPTER-II ADMINISTRATION  ) Authorisation of officers of central tax as proper officer in certain circumstances 6. (1) Without prejudice to the provisions of this Act, the officers appointed under… Read More »

Section 5 Himachal Pradesh  GST Act 2017 : Powers of officers

By | August 18, 2017

Section 5 Himachal Pradesh  GST Act 2017 ( Section 5 Himachal Pradesh  GST Act 2017  explains Powers of officers and is covered in CHAPTER-II ADMINISTRATION  ) Powers of officers 5. (1) Subject to such conditions and limitations as the Commissioner may impose, an officer of State tax may exercise the powers and discharge the duties conferred or imposed on him… Read More »

Section 4 Himachal Pradesh  GST Act 2017 : Appointment of officers

By | August 18, 2017

Section 4 Himachal Pradesh  GST Act 2017 ( Section 4 Himachal Pradesh  GST Act 2017  explains Appointment of officers and is covered in CHAPTER-II ADMINISTRATION  ) Appointment of officers 4. (1) The Government may, in addition to the officers as may be notified under section 3, appoint such persons as it may think fit to be the officers under this… Read More »

Section 3 Himachal Pradesh  GST Act 2017 : Officers under this Act

By | August 18, 2017

Section 3 Himachal Pradesh  GST Act 2017 ( Section 3 Himachal Pradesh  GST Act 2017  explains Officers under this Act and is covered in CHAPTER-II ADMINISTRATION  ) Officers under this Act 3. The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:–– (a) Principal Commissioner or Chief Commissioner or Commissioner of State… Read More »

Section 2 Himachal Pradesh  GST Act 2017 : Definitions

By | August 18, 2017

Section 2 Himachal Pradesh  GST Act 2017 ( Section 2 Himachal Pradesh  GST Act 2017  explains Definitions and is covered in CHAPTER-I PRELIMINARY  ) Definitions 2. In this Act, unless the context otherwise requires,–– (1) “actionable claim” shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882, (4 of 1882.) ;… Read More »

Section 1 Himachal Pradesh  GST Act 2017 : Short title, extent and commencement

By | August 18, 2017

Section 1 Himachal Pradesh  GST Act 2017 ( Section 1 Himachal Pradesh  GST Act 2017  explains Short title, extent and commencement and is covered in CHAPTER-I PRELIMINARY  ) Short title, extent and commencement. 1. (1) This Act may be called the Himachal Pradesh Goods and Services Tax Act, 2017. (2) It extends to the whole of the State of… Read More »

 Rule 44A CGST Rules 2017 : Gold dore bar : Credit Reversal of Additional Custom duty

By | August 18, 2017

 Rule 44A CGST Rules 2017 ( Rule 44A CGST Rules 2017 explains Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar  and is covered in Chapter V : Input Tax Credit  : Inserted by the Central Goods and Services Tax (Fifth Amendment) Rules, 2017 Dated 17th August, 2017] 44A. Manner of reversal… Read More »