Application of central GST notification: central notification applies mutatis mutandis to the Himachal Pradesh GST Act. The Governor, pursuant to sub section (4) of section 11 of the Himachal Pradesh Goods and Services Tax Act, 2017, notifies that Notification No. 12/2017 Central Tax, dated 28 June 2017 issued under the Central Goods and Services Tax Act, 2017 shall apply mutatis mutandis to the Himachal Pradesh Goods and Services Tax Act, 2017, thereby adopting the central notification for state implementation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Application of central GST notification: central notification applies mutatis mutandis to the Himachal Pradesh GST Act.
The Governor, pursuant to sub section (4) of section 11 of the Himachal Pradesh Goods and Services Tax Act, 2017, notifies that Notification No. 12/2017 Central Tax, dated 28 June 2017 issued under the Central Goods and Services Tax Act, 2017 shall apply mutatis mutandis to the Himachal Pradesh Goods and Services Tax Act, 2017, thereby adopting the central notification for state implementation.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.