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State of Himachal Pradesh - Section

Section 137 in Himachal Pradesh Goods and Services Tax Rules, 2017

137. Tenure of Authority.

- The Authority shall cease to exist after the expiry of two years from the date on which the Chairman enters upon his office unless the Council recommends otherwise.Explanation. - For the purposes of this Chapter,
(a)"Authority" means the National Anti-profiteering Authority constituted under rule 122;
(b)"Committee" means the Standing Committee on Anti-profiteering constituted by the Council in terms of sub-rule (1) of rule 123 of these rules;
[c. any other person alleging, under sub-rule (1) of rule 128, that a registered person has not passed on the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices.] [Substituted by Notification No. EXN-F(10)-14/2018, dated 27.3.2018 (w.e.f. 27.6.2017).]
(d)"Screening Committee" means the State level Screening Committee constituted in terms of sub-rule (2) of rule 123 of these rules.
[Chapter XVI] [Inserted by Notification No. EXN-F(10)-14/2017, dated 30.6.2017 (w.e.f. 27.6.2017).] E-way Rules