Section 96(10)(a) in Himachal Pradesh Goods and Services Tax Rules, 2017

[Cites 0, Cited by 0] [Section 96(10)] [Section 96] [Entire Act]

State of Himachal Pradesh - Subsection

Section 96(10)(a) in Himachal Pradesh Goods and Services Tax Rules, 2017

(a)received supplies on which the benefit of the notification No. 48/2017-State Tax, dated the 20th November, 2017, published in the Gazette of Himachal Pradesh vide number EXN-F(10)-40/2017, dated the 21st November, 2017 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme or notification No. 40/2017-State Tax (Rate) dated the 20th November, 2017, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-40/2017, dated the 21st November, 2017 or notification No. 41/2017- Integrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017 has been availed; or

Legal Document View

Unlock Advanced Research with PRISMAI

State of Himachal Pradesh - Subsection

Section 96(10)(a) in Himachal Pradesh Goods and Services Tax Rules, 2017