Notify certain services to be taxed under RCM under Section 9(4) of the HPGST Act, 2017

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....(4) of section 9 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to notify that the registered person specified in column (3) of the table below, shall in respect of supply of goods or services or both specified in column (2) of the Table below, received from an unregistered supplier shall pa....

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....d 30th June, 2017, at items (i), (ia), (ib), (ic) and (id) against serial number 3 in the Table, published in Gazette of Himachal Pradesh vide No. EXN-F(10)-15/2017, dated 30th June, 2017, as amended. Promoter 2. Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975) which constitute the shortfall from the minimum value of goods or services or ....

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....tification No. 11/ 2017- State Tax (Rate), dated 30th June, 2017, published in Gazette of Himachal Pradesh vide No. EXN-F(10)-15/2017, dated 30th June, 2017, as amended. Promoter Explanation.-For the purpose of this notification,- (i) The term "promoter" shall have the same meaning as assigned to it in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 20....