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 ( 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 ( 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 ( 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 ( 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 ( 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 ( 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 ( 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 Summary of 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… Read More »
On Clarification regarding availability of Transitional Credit for GST As per the rules, the Goods and Services Tax (GST) for the month of July 2017 has to be paid by 20th August, 2017. Only after the payment of full GST, return in summary Form 3B can be filed. Concerns have been raised about the form… Read More »