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        Case ID :
        GST - States

        Amendments Notification No.4/2017- State Tax (Rate), dated the 30th June, 2017. - 43/2017-State Tax (Rate) - Himachal Pradesh SGST

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        Tax-rate amendment: insertion of raw cotton into the state GST rate table, covering agriculturists and registered persons. Amendment inserts a new tariff entry for raw cotton into the State GST rate notification's table, identifying recipient categories as Agriculturist and Any registered person, and brings raw cotton within the State Tax (Rate) schedule under the Himachal GST statute effective from the notification's 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.

                                Tax-rate amendment: insertion of raw cotton into the state GST rate table, covering agriculturists and registered persons.

                                Amendment inserts a new tariff entry for raw cotton into the State GST rate notification's table, identifying recipient categories as Agriculturist and Any registered person, and brings raw cotton within the State Tax (Rate) schedule under the Himachal GST statute effective from the notification's commencement date.


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