Himachal Pradesh SGST revises service tax rates and limits input tax credit for specified transport and service categories. Amendment substitutes tariff entries and rates across multiple service headings, imposes conditional limits on input tax credit for services such as multimodal transportation, rail container transport and renting of goods carriage, revises rates for postal, courier, job work, delivery, beauty and other services, and inserts definitions for goods transport agency, recognised sporting event, handicraft goods, mode of transport and multimodal transporter; specified substitutions take effect from 22 September 2025, with certain explanatory provisions effective from 1 April 2025.
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Provisions expressly mentioned in the judgment/order text.
Himachal Pradesh SGST revises service tax rates and limits input tax credit for specified transport and service categories.
Amendment substitutes tariff entries and rates across multiple service headings, imposes conditional limits on input tax credit for services such as multimodal transportation, rail container transport and renting of goods carriage, revises rates for postal, courier, job work, delivery, beauty and other services, and inserts definitions for goods transport agency, recognised sporting event, handicraft goods, mode of transport and multimodal transporter; specified substitutions take effect from 22 September 2025, with certain explanatory provisions effective from 1 April 2025.
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