Council, to fix the rate of interest per annum. - 13/2017-STATE TAX - Himachal Pradesh SGST

EXCISE AND TAXATION DEPARTMENT NOTIFICATION NO. 13/2017-STATE TAX Shimla-171002, the 30th June, 2017 No. EXN-F(10)-14/2017- Loose In exercise of the powers conferred by sub-section (1) and (3) of section 50 , sub-section (12) of section 54 and section 56 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) , the Governor of Himachal Pradesh, on the recommendations of Council, is pleased to fix the rate of interest per annum for the purposes of the sections as specified in column(2) of the Table below, as mentioned in the corresponding entry in column (3) of the said Table:- Table Serial Number Section Rate of interest (1) (2) (3) 1. Sub-section(1) of section 50 18 percent 2. Sub-section(3) of section 50 24 percent 3. Sub-section(12) of section 54 6 percent 4. Section 56 6 percent 5. Proviso to Section 56 9 percent 2. This notification shall come into force from the 1st day of July, 2017 By order, ONKAR SHARMA, Principal Secretary (E T).