TaxTMI 
TaxTMI 
Amendments in the Notification No.11/2017- State Tax (Rate), dated the 28th June, 2017.
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.... In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes ....
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....in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent; Explanation 1: This item includes such supply at a canteen, mess, cafeteria or dining space of an institution such as a school, colleg....
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....r human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. Or their licensees, whether in trains or at platforms. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]"; b. in items (ii), (vi) and (viii),- A. for the words "declared tariff....
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...." means carriage of goods, by at least two different modes of transport from the place of acceptance of goods to the place of delivery of goods by a multimodal transporter; (b) "mode of transport" means carriage of goods by road, air, rail, inland waterways or sea; (c) "multimodal transporter" means a person who,- a) enters into a contract under which he undertakes to perform multimodal transp....