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TMI BlogThe Himachal Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2018.X X X X Extracts X X X X X X X X Extracts X X X X ..... he powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh hereby makes the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely: - 1. (1) These rules may be called the Himachal Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2018. (2) Save as otherwise provided in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... job worker may be further endorsed by another job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal."; (ii) in rule 124 - (a) in sub-rule (4), in the first proviso, after the words "Provided that", the letter "a" shall be inserted; (b) in sub-rule (5), in the first proviso, after the words "Pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... commends that there is contravention or even non-contravention of the provisions of section 171 or these rules, but the Authority is of the opinion that further investigation or inquiry is called for in the matter, it may, for reasons to be recorded in writing, refer the matter to the Director General of Safeguards to cause further investigation or inquiry in accordance with the provisions of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices."; (ix), after rule 138D, the following Explanation shall be inserted, with effect from the 1st of April, 2018, namely:- "Explanation. - For the purposes of this Chapter, the expressions 'transported by railways', 'transportation of goods by railways', 'transport of goods by rail' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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