1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
Try both these filters in Case Laws β
Just a moment...
1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
Try both these filters in Case Laws β
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Himachal Pradesh Amends GST Notification No. 06/2019, Clarifying Tax Liability Timing for Construction Services.</h1> The Governor of Himachal Pradesh has amended Notification No. 06/2019-State Tax (Rate) under the Himachal Pradesh Goods and Services Tax Act, 2017. Effective from June 2, 2021, the amendments modify the language in the notification's first paragraph. The phrase 'in whose case the liability to' is replaced with ', who shall', and the timing for tax liability is clarified to occur in the tax period not later than when the completion certificate is issued or the first occupation occurs, whichever is earlier. This decision is made in the public interest based on the Council's recommendations.