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        Case ID :
        GST - States

        Amendment in Notification No. 11/2017-State Tax (Rate) dated the 30th June, 2017, - 4/2021-State Tax (Rate) - Himachal Pradesh SGST

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        State tax rate reduction for specified services temporarily imposed at a lower rate for a defined period. The notification inserts a proviso in Notification No. 11/2017-State Tax (Rate) (Table, serial number 3, column (3), item (iv) after clause (f)) prescribing that, for a defined period, the state tax on the services described in clause (f) shall, irrespective of the rate specified in the Table, be levied at a lower specified rate.
                          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 rate reduction for specified services temporarily imposed at a lower rate for a defined period.

                                The notification inserts a proviso in Notification No. 11/2017-State Tax (Rate) (Table, serial number 3, column (3), item (iv) after clause (f)) prescribing that, for a defined period, the state tax on the services described in clause (f) shall, irrespective of the rate specified in the Table, be levied at a lower specified rate.


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