Priority Sector Lending Certificate included in State Tax (Rate) schedule, covering supplies between registered persons from the effective date. The notification inserts a new tariff entry for Priority Sector Lending Certificate under 'Any Chapter,' specifying the supplier as any registered person and the recipient as any registered person, thereby adding such supplies to the State Tax (Rate) schedule. The amendment is made under sub-section (3) of section 9 of the Himachal Pradesh Goods and Services Tax Act, 2017 and takes effect from the stated effective 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.
Priority Sector Lending Certificate included in State Tax (Rate) schedule, covering supplies between registered persons from the effective date.
The notification inserts a new tariff entry for Priority Sector Lending Certificate under "Any Chapter," specifying the supplier as any registered person and the recipient as any registered person, thereby adding such supplies to the State Tax (Rate) schedule. The amendment is made under sub-section (3) of section 9 of the Himachal Pradesh Goods and Services Tax Act, 2017 and takes effect from the stated effective date.
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