Section 97(1) in Himachal Pradesh Goods and Services Tax Rules, 2017
(1)All amounts of State tax and income from investment along with other monies specified in section 57 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) shall be credited to the Fund:Provided that an amount equivalent to fifty per cent of the amount of integrated tax determined under sub-section (5) of section 54 of the Himachal Pradesh Goods and Services Tax Act, 2017, read with section 20 of the Integrated Goods and Services Tax Act, 2017, shall be deposited in the Fund.Provided further that an amount equivalent to fifty per cent of the amount of cess determined under sub-section (5) of section 54 read with section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), shall be deposited in the Fund.
