State tax on intra state services notified with classified rate schedule and conditional input tax credit rules applying. Notification under the Himachal Pradesh GST Act prescribes state tax on specified intra State services via an annexed classified Table assigning differential rates and, where indicated, conditions restricting or requiring reversal of input tax credit. It prescribes special valuation rules for specified supplies including construction involving transfer of land and lottery supplies, applies interpretative rules of the First Schedule where relevant, and defines key terms and service explanations. The notification takes effect from the stated commencement date.
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.
State tax on intra state services notified with classified rate schedule and conditional input tax credit rules applying.
Notification under the Himachal Pradesh GST Act prescribes state tax on specified intra State services via an annexed classified Table assigning differential rates and, where indicated, conditions restricting or requiring reversal of input tax credit. It prescribes special valuation rules for specified supplies including construction involving transfer of land and lottery supplies, applies interpretative rules of the First Schedule where relevant, and defines key terms and service explanations. The notification takes effect from the stated commencement date.
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