Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home

Amendments in the Notification of the Government of Himachal Pradesh No.11/2017- State Tax (Rate), dated the 30th June, 2017.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t so to do, is pleased to make the following further amendments in the notification of the Government of Himachal Pradesh No.11/2017- State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Himachal Pradesh, vide number EXN-F(10-15/2017, dated the 30th June, 2017, namely:- In the said notification, - (i) in the Table, - (a) against serial number 7, for the entries relating thereto in column (3), (4) and (5), the following items and entries shall be substituted, namely, - (3) (4) (5) (i) Supply of hotel accommodation having value of supply of a unit of accommodation above one thousand rupees but less than or equal to seven thousand five hundred rupees per unit per day or equivalent. 6 - (ii) Supply of restaurant service othe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... commodation, food and beverage services other than (i) to (v) above Explanation: (a) For the removal of doubt, it is hereby clarified that, supplies covered by items (ii), (iii), (iv) and (v) in column (3) shall attract state tax prescribed against them in column (4) subject to conditions specified against them in column (5), which is a mandatory rate and shall not be levied at the rate as specified under this entry. (b) This entry covers supply of restaurant service at specified premises (c) This entry covers supply of hotel accommodation having value of supply of a unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent. (d) This entry covers supply of outdoor catering , provided by suppliers providin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (4) (5) (ia) Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both 6 - ; (j) against serial number 21, in column (3), in item (ii), for the brackets and words (i) above , the brackets and words (i) and (ia) above shall be substituted; (k) against serial number 24, in column (2), after the numbers 9986 , the brackets, words and figures (Support services to agriculture, hunting, forestry, fishing, mining and utilities) shall be inserted; (l) against serial number 24, in column (3), in item (ii), for the words Service of , the words Support services to shall be substituted; (m) against serial number 26, in column (3), in item (i), in clause (c), after the words .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r or indoor functions that are event based and occasional in nature. (xxxiv) Hotel accommodation means supply, by way of accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes including the supply of time share usage rights by way of accommodation. (xxxv) Declared tariff means charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. (xxxvi) Specified premises means premises providing hotel accommodation services having declared tariff of any unit of accommodation above seven thousand .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map ||