LexThe Himachal Pradesh Goods and Services Tax Act, 2017
Himachal Pradesh · state statute
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AUTHORITATIVE ENGLISH TEXGT
THE HIMACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017
ARRANGEMENT OF SECTIONS
CHAPTER-I
PRELIMINARY
Sections :
1. Short title, extent and commencement.
2. Definitions.
CHAPTER-II
ADMINISTRATION
3. Officers under this Act.
4. Appointment of officers.
5. Powers of officers.
6. Authorisation of officers of central tax as proper officer in certain circumstances.
CHAPTER-III
LEVY AND COLLECTION OF TAX
7. Scope of supply.
8. Tax liability on composite and mixed supplies.
9. Levy and collection.
10. Composition levy.
11. Power to grant exemption from tax.
CHAPTER-IV
TIME AND VALUE OF SUPPLY
12. Time of supply of goods.
13. Time of supply of services.
14. Change in rate of tax in respect of supply of goods or services.
15. Value of taxable supply.
CHAPTER-V
INPUT TAX CREDIT
16. Eligibility and conditions for taking input tax credit.
17. Apportionment of credit and blocked credits.
18. Availability of credit in special circumstances.
19. Taking input tax credit in respect of i nputs and capital goods sent for job-work.
20. Manner of distribution of credit by Input Service Distributor.
21. Manner of recovery of credit distributed in excess.
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CHAPTER-VI
REGISTRATION
22. Persons liable for registration.
23. Persons not liable for registration.
24. Compulsory registration in certain cases.
25. Procedure for registration.
26. Deemed registration.
27. Special provisions relating to casual taxable person and non-resident taxable person.
28. Amendment of registration.
29. Cancellation of registration.
30. Revocation of cancellation of registration.
CHAPTER-VII
TAX INVOICE, CREDIT AND DEBIT NOTES
31. Tax invoice.
32. Prohibition of unauthorised collection of tax.
33. Amount of tax to be indicated in tax invoice and other documents.
34. Credit and debit notes.
CHAPTER-VIII
ACCOUNTS AND RECORDS
35. Accounts and other records.
36. Period of retention of accounts.
CHAPTER-IX
RETURNS
37. Furnishing details of outward supplies.
38. Furnishing details of inward supplies.
39. Furnishing of returns.
40. First return.
41. Claim of input tax credit and provisional acceptance thereof.
42. Matching, reversal and reclaim of input tax credit.
43. Matching, reversal and reclaim of reduction in output tax liability.
44. Annual return.
45. Final return.
46. Notice to return defaulters.
47. Levy of late fee.
48. Goods and services tax practitioners.
CHAPTER-X
PAYMENT OF TAX
49. Payment of tax, interest, penalty and other amounts.
50. Interest on delayed payment of tax.
51. Tax deduction at source.
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52. Collection of tax at source.
53. Transfer of input tax credit.
CHAPTER-XI
REFUNDS
54. Refund of tax.
55. Refund in certain cases.
56. Interest on delayed refunds.
57. Consumer Welfare Fund.
58. Utilisation of Fund.
CHAPTER-XII
ASSESSMENT
59. Self-assessment.
60. Provisional assessment.
61. Scrutiny of returns.
62. Assessment of non-filers of returns.
63. Assessment of unregistered persons.
64. Summary assessment in certain special cases.
CHAPTER-XIII
AUDIT
65. Audit by tax authorities.
66. Special audit.
CHAPTER-XIV
INSPECTION, SEARCH, SEIZURE AND ARREST
67. Power of inspection, search and seizure.
68. Inspection of goods in movement.
69. Power to arrest.
70. Power to summon persons to give evidence and produce documents.
71. Access to business premises.
72. Officers to assist proper officers.
CHAPTER-XV
DEMANDS AND RECOVERY
73. Determination of tax not paid or short paid or erroneously refunded or input tax credit
wrongly availed or utilised for any reason other than fraud or any wilful misstatement
or suppression of facts.
74. Determination of tax not paid or short paid or erroneously refunded or input tax credit
wrongly availed or utilised by reason of fraud or any wilful misstatement or
suppression of facts.
75. General provisions relating to determination of tax.
76. Tax collected but not paid to Government.
77. Tax wrongfully collected and paid to Central Government or State Government.
78. Initiation of recovery proceedings.
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79. Recovery of tax.
80. Payment of tax and other amount in instalments.
81. Transfer of property to be void in certain cases.
82. Tax to be first charge on property.
83. Provisional attachment to protect revenue in certain cases.
84. Continuation and validation of certain recovery proceedings.
CHAPTER-XVI
LIABILITY TO PAY IN CERTAIN CASES
85. Liability in case of transfer of business.
86. Liability of agent and principal.
87. Liability in case of amalgamation or merger of companies.
88. Liability in case of company in liquidation.
89. Liability of directors of private company.
90. Liability of partners of firm to pay tax.
91. Liability of guardians, trustees, etc.
92. Liability of Court of Wards, etc.
93. Special provisions regarding liability to pa y tax, interest or penalty in certain cases.
94. Liability in other cases.
CHAPTER-XVII
ADVANCE RULING
95. Definitions.
96. Constitution of Authority for Advance Ruling.
97. Application for advance ruling.
98. Procedure on receipt of application.
99. Constitution of Appellate Authority for Advance Ruling.
100. Appeal to the Appellate Authority.
101. Orders of Appellate Authority.
102. Rectification of advance ruling.
103. Applicability of advance ruling.
104. Advance ruling to be void in certain circumstances.
105. Powers of Authority and Appellate Authority.
106. Procedure of Authority and Appellate Authority.
CHAPTER-XVIII
APPEALS AND REVISION
107. Appeals to Appellate Authority.
108. Powers of Revisional Authority.
109. Appellate Tribunal and Benches thereof.
110. President and Members of Appellate Tribunal, their qualification, appointment,
conditions of service, etc.
111. Procedure before Appellate Tribunal.
112. Appeals to Appellate Tribunal.
113. Orders of Appellate Tribunal.
114. Financial and administrative powers of State President.
115. Interest on refund of amount paid for admission of appeal.
116. Appearance by authorised representative.
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117. Appeal to High Court.
118. Appeal to Supreme Court.
119. Sums due to be paid notwithstanding appeal, etc.
120. Appeal not to be filed in certain cases.
121. Non appealable decisions and orders.
CHAPTER-XIX
OFFENCES AND PENALTIES
122. Penalty for certain offences.
123. Penalty for failure to furnish information return.
124. Fine for failure to furnish statistics.
125. General penalty.
126. General disciplines related to penalty.
127. Power to impose penalty in certain cases.
128. Power to waive penalty or fee or both.
129. Detention, seizure and release of goods and conveyances in transit.
130. Confiscation of goods or conveyances and levy of penalty.
131. Confiscation or penalty not to interfere with other punishments.
132. Punishment for certain offences.
133. Liability of officers and certain other persons.
134. Cognizance of offences.
135. Presumption of culpable mental state.
136. Relevancy of statements under certain circumstances.
137. Offences by companies.
138. Compounding of offences.
CHAPTER-XX
TRANSITIONAL PROVISIONS
139. Migration of existing taxpayers.
140. Transitional arrangements for input tax credit.
141. Transitional provisions relating to job work.
142. Miscellaneous transitional provisions.
CHAPTER-XXI
MISCELLANEOUS
143. Job work procedure.
144. Presumption as to documents in certain cases.
145. Admissibility of micro films, facsimile copies of documents and computer printouts
as documents and as evidence.
146. Common portal.
147. Deemed exports.
148. Special procedure for certain processes.
149. Goods and services tax compliance rating.
150. Obligation to furnish information return.
151. Power to collect statistics.
152. Bar on disclosure of information.
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153. Taking assistance from an expert.
154. Power to take samples.
155. Burden of proof.
156. Persons deemed to be public servants.
157. Protection of action taken under this Act.
158. Disclosure of information by a public servant.
159. Publication of information in respect of persons in certain cases.
160. Assessment proceedings, etc., not to be invalid on certain grounds.
161. Rectification of errors apparent on the face of record.
162. Bar on jurisdiction of civil courts.
163. Levy of fee.
164. Power of Government to make rules.
165. Power to make regulations.
166. Laying of rules, regulations and notifications.
167. Delegation of powers.
168. Power to issue instructions or directions.
169. Service of notice in certain circumstances.
170. Rounding off of tax, etc.
171. Anti-profiteering measure.
172. Removal of difficulties.
173. Repeal of certain Acts.
174. Savings.
SCHEDULE-I.
SCHEDULE-II.
SCHEDULE- III.
___________
Act No. 10 of 2017
THE HIMACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017
(A
S ASSENTED TO BY THE GOVERNOR ON 22
ND
JUNE, 2017)
AN
ACT
to make a provision for levy an d collection of tax on inter-State supply of goods or services
or both by the State of Himachal Pradesh and the matters connected therewith or incidental
thereto.
B
E it enacted by the Legislative Assembly of Himachal Pradesh in the Sixty-eighth Year of
the Republic of India as follows :—
CHAPTER-I
PRELIMINARY
1. Short title, extent and commencement.— (1) This Act may be called the Himachal
Pradesh Goods and Services Tax Act, 2017.
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(2) It extends to the whole of the State of Himachal Pradesh.
(3) It shall come into force on such date as the State Government may, by notification in
the Official Gazette, appoint :
Provided that different dates may be appointed for different provisions of this Act and any
reference in any such provision to the commencement of this Act shall be construed as a reference
to the coming into force of that provision.
2. Definitions.— In this Act, unless the context otherwise requires,––
(1) “actionable claim” shall have the same meaning as assigned to it in section 3 of the
Transfer of Property Act, 1882, (4 of 1882.) ;
(2) “address of delivery” means the address of the recipient of goods or services or both
indicated on the tax invoice issued by a registered person for delivery of such goods or
services or both;
(3) “address on record” means the address of the recipient as available in the records of the
supplier;
(4) “adjudicating authority” means any authority, appointed or authorised to pass any
order or decision under this Act, but does not include the Commissioner, Revisional
Authority, the Authority for Advance Ruling, the Appellate Authority for Advance
Ruling, the Appellate Authority and the Appellate Tribunal;
(5) “agent” means a person, including a factor, broker, commission agent, arhatia, del
credere agent, an auctioneer or any other me rcantile agent, by whatever name called,
who carries on the business of supply or receipt of goods or services or both on behalf
of another;
(6) “aggregate turnover” means the aggregate value of all taxable supplies (excluding the
value of inward supplies on which tax is payable by a person on reverse charge basis),
exempt supplies, exports of goods or services or both and inter-State supplies of
persons having the same Permanent Account Number, to be computed on all India
basis but excludes Central tax, State tax, Union territory tax, integrated tax and cess;
(7) “agriculturist” means an individual or a Hindu Undivided Family who undertakes
cultivation of land—
(a) by own labour, or
(b) by the labour of family, or
(c) by servants on wages payable in cash or kind or by hired labour under personal
supervision or the personal supervision of any member of the family;
(8) “Appellate Authority” means an authority appointed or authorised to hear appeals and
referred to in section 107;
(9) “Appellate Tribunal” means the Goods and Services Tax Appellate Tribunal referred
to in section 109;
(10) “appointed day” means the date on which the provisions of this Act shall come into
force;
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(11) “assessment” means determination of tax liability under this Act and includes self-
assessment, re-assessment, provisional as sessment, summary assessment and best
judgement assessment;
(12) “associated enterprises” shall have the same meaning as assigned to it in section 92A
of the Income-tax Act, 1961, (43 of 1961);
(13) “audit” means the examination of records, returns and other documents maintained or
furnished by the registered person under this Act or the rules made thereunder or under
any other law for the time being in force to verify the correctness of turnover declared,
taxes paid, refund claimed and input tax credit availed, and to assess his compliance
with the provisions of this Act or the rules made thereunder;
(14) “authorised bank” shall mean a bank or a branch of a bank authorised by the Central
Government to collect the tax or any other amount payable under this Act;
(15) “authorised representative” means the representative as referred to under section 116;
(16) “Board” means the Central Board of Excise and Customs constituted under the
Central Boards of Revenue Act, 1963, ( 54 of 1963);
(17) “business” includes––
(a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any
other similar activity, whether or not it is for a pecuniary benefit;
(b) any activity or transaction in connection with or incidental or ancillary to sub-
clause (a);
(c) any activity or transaction in the nature of sub-clause (a), whether or not there is
volume, frequency, continuity or regularity of such transaction;
(d) supply or acquisition of goods including capital goods and services in connection
with commencement or closure of business;
(e) provision by a club, association, society, or any such body (for a subscription or
any other consideration) of the facilities or benefits to its members;
(f) admission, for a consideration, of person s to any premises;
(g) services supplied by a person as the holder of an office which has been accepted
by him in the course or furtherance of his trade, profession or vocation;
(h) services provided by a race club by way of totalisator or a licence to book maker
in such club; and
(i) any activity or transaction undertaken by the Central Government, the State
Government or any local authority in which they are engaged as public
authorities;
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(18) “business vertical” means a distinguishable component of an enterprise that is engaged
in the supply of individual goods or services or a group of related goods or services
which is subject to risks and returns that are different from those of the other business
verticals.
Explanation.––For the purposes of this clause, fact ors that should be considered in
determining whether goods or services are related include—
(a) the nature of the goods or services;
(b) the nature of the production processes;
(c) the type or class of customers for the goods or services;
(d) the methods used to distribute the goods or supply of services; and
(e) the nature of regulatory environment (wherever applicable), including banking,
insurance or public utilities;
(19) “capital goods” means goods, the value of which is capitalised in the books of account
of the person claiming the input tax credit and which are used or intended to be used in
the course or furtherance of business;
(20) “casual taxable person” means a person who occasionally undertakes transactions
involving supply of goods or services or both in the course or furtherance of business,
whether as principal, agent or in any other capacity, in the taxable territory where he
has no fixed place of business;
(21) “central tax” means the central goods and services tax levied under section 9 of the
Central Goods and Services Tax Act, 2017, (No.12 of 2017);
(22) “cess” shall have the same meaning as assigned to it in the Goods and Services Tax
(Compensation to States) Act, 2017, (No.15 of 2017);
(23) “chartered accountant” means a chartered accountant as defined in clause (b) of sub-
section (1) of section 2 of the Chartered Accountants Act, 1949, (38 of 1949);
(24) “Commissioner” means the Commissioner of State tax appointed under section 3 and
includes the Principal Commissioner or Chief Commissioner of State tax appointed
under section 3;
(25) “Commissioner in the Board” means the Commissioner referred to in section 168 of
the Central Goods and Services Tax Act, 2017, (No.12 of 2017);
(26) “common portal” means the common goods and services tax electronic portal referred
to in section 146;
(27) “common working days” shall mean such days in succession which are not declared as
gazetted holidays by the Central Government or the State Government;
(28) “Company Secretary” means a Company Secretary as defined in clause (c) of sub-
section (1) of section 2 of the Company Secretaries Act, 1980, (56 of 1980);
(29) “competent authority” means such authority as may be notified by the Government;
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(30) “composite supply” means a supply made by a taxable person to a recipient consisting
of two or more taxable supplies of goods or services or both, or any combination
thereof, which are naturally bundled and supplied in conjunction with each other in the
ordinary course of business, one of which is a principal supply;
Illustration: Where goods are packed and transported with insurance, the supply of goods,
packing materials, transport and insurance is a co mposite supply and supply of goods is a principal
supply.
(31) “consideration” in relation to the supply of goods or services or both includes––
(a) any payment made or to be made, whet her in money or otherwise, in respect of, in
response to, or for the inducement of, the supply of goods or services or both,
whether by the recipient or by any other person but shall not include any subsidy
given by the Central Government or the State Government;
(b) the monetary value of any act or forbearance, in respect of, in response to, or for
the inducement of, the supply of goods or services or both, whether by the
recipient or by any other person but shall not include any subsidy given by the
Central Government or the State Government:
Provided that a deposit given in respect of the supply of goods or services or both
shall not be considered as payment made for such supply unless the supplier applies
such deposit as consideration for the said supply;
(32) “continuous supply of goods” means a supply of goods which is provided, or agreed to
be provided, continuously or on recurrent basis, under a contract, whether or not by
means of a wire, cable, pipeline or other conduit, and for which the supplier invoices
the recipient on a regular or periodic basis and includes supply of such goods as the
Government may, subject to such conditions, as it may, by notification, specify;
(33) “continuous supply of services” means a supply of services which is provided, or
agreed to be provided, continuously or on recurrent basis, under a contract, for a period
exceeding three months with periodic payment obligations and includes supply of such
services as the Government may, subject to such conditions, as it may, by notification,
specify;
(34) “conveyance” includes a vessel, an aircraft and a vehicle;
(35) “Cost Accountant” means a Cost Accountant as defined in clause (c) of sub-section (1)
of section 2 of the Cost and Works Accountants Act, 1959, (23 of 1959);
(36) “Council” means the Goods and Services Tax Council established under article 279A
of the Constitution;
(37) “credit note” means a document issued by a registered person under sub-section (1) of
section 34;
(38) “debit note” means a document issued by a registered person under sub-section (3) of
section 34;
(39) “deemed exports” means such supplies of goods as may be notified under section 147;
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(40) “designated authority” means such aut hority as may be notified by the Commissioner;
(41) “document” includes written or printed record of any sort and electronic record as
defined in clause (t) of section 2 of the Information Technology Act, 2000, (21 of
2000);
(42) “drawback” in relation to any goods manufactured in India and exported, means the
rebate of duty, tax or cess chargeable on any imported inputs or on any domestic inputs
or input services used in the manufacture of such goods;
(43) “electronic cash ledger” means the electronic cash ledger referred to in sub-section (1)
of section 49;
(44) “electronic commerce” means the supply of goods or services or both, including digital
products over digital or electronic network;
(45) “electronic commerce operator” means any person who owns, operates or manages
digital or electronic facility or platform for electronic commerce;
(46) “electronic credit ledger” means the electronic credit ledger referred to in sub-section
(2) of section 49;
(47) “exempt supply” means supply of any goods or services or both which attracts nil rate
of tax or which may be wholly exempt from tax under section 11, or under section 6 of
the Integrated Goods and Services Tax Act, 2017, (13 of 2017.) and includes non-
taxable supply;
(48) “existing law” means any law, notification , order, rule or regulation relating to levy
and collection of duty or tax on goods or services or both passed or made before the
commencement of this Act by the Legislature or any Authority or person having the
power to make such law, notification, order, rule or regulation;
(49) “family” means,—
(i) the spouse and children of the person, and
(ii) the parents, grand-parents, brothers and sisters of the person if they are wholly or
mainly dependent on the said person;
(50) “fixed establishment” means a place (other than the registered place of business)
which is characterised by a sufficient degree of permanence and suitable structure in
terms of human and technical resources to supply services, or to receive and use
services for its own needs;
(51) “Fund” means the Consumer Welfare Fund established under section 57;
(52) “goods’’ means every kind of movable property other than money and securities but
includes actionable claim, growing crops, grass and things attached to or forming part
of the land which are agreed to be severed before supply or under a contract of supply;
(53) “Government or State Government” means the Government of Himachal Pradesh;
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(54) “Goods and Services Tax (Compensat ion to States) Act” means the Goods and
Services Tax (Compensation to States) Act, 2017, (15 of 2017.);
(55) “goods and services tax practitioner” means any person who has been approved under
section 48 to act as such practitioner;
(56) “India” means the territory of India as re ferred to in article 1 of the Constitution, its
territorial waters, seabed and sub-soil u nderlying such waters , continental shelf,
exclusive economic zone or any other maritime zone as referred to in the Territorial
Waters, Continental Shelf, Exclusive Econo mic Zone and other Maritime Zones Act,
1976, (80 of 1976) and the air space above its territory and territorial waters;
(57) “Integrated Goods and Services Tax Act” means the Integrated Goods and Services
Tax Act, 2017, (No. 13 of 2017);
(58) “integrated tax” means the integrated goods and services tax levied under the
Integrated Goods and Services Tax Act, 2017, (No. 13 of 2017);
(59) “input” means any goods other than capital goods used or intended to be used by a
supplier in the course or furtherance of business;
(60) “input service” means any service used or intended to be used by a supplier in the
course or furtherance of business;
(61) “Input Service Distributor” means an office of the supplier of goods or services or both
which receives tax invoices issued under section 31 towards the receipt of input
services and issues a prescribed document fo r the purposes of distributing the credit of
central tax, State tax, integrated tax or Union territory tax paid on the said services to a
supplier of taxable goods or services or both having the same Permanent Account
Number as that of the said office;
(62) “input tax” in relation to a registered person, means the central tax, State tax,
integrated tax or Union territory tax charged on any supply of goods or services or both
and includes—
(a) the integrated goods and services tax charged on import of goods;
(b) the tax payable under the provisions of sub-sections (3) and (4) of section 9;
(c) the tax payable under the provisions of sub-sections (3) and (4) of section 5 of the
Integrated Goods and Services Tax Act, 2017; or
(d) the tax payable under the provisions of sub-sections (3) and (4) of section 9 of the
Central Goods and Services Tax Act, 2017; but does not include the tax paid
under the composition levy;
(63) “input tax credit” means the credit of input tax;
(64) “intra-State supply of goods” shall have the same meaning as assigned to it in section 8
of the Integrated Goods and Services Tax Act, 2017;
(65) “intra-State supply of services” shall have the same meaning as assigned to it in section
8 of the Integrated Goods and Services Tax Act, 2017;
(66) “invoice” or “tax invoice” means the tax invoice referred to in section 31;
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(67) “inward supply” in relation to a person, shall mean receipt of goods or services or both
whether by purchase, acquisition or any other means, with or without consideration;
(68) “job work” means any treatment or process undertaken by a person on goods
belonging to another registered person and the expression “job worker” shall be
construed accordingly;
(69) “local authority” means––
(a) a “Panchayat” as defined in clause (d) of article 243 of the
Constitution;
(b) a “Municipality” as defined in clause (e) of article 243P of
the Constitution;
(c) a Municipal Committee, a Zilla Parishad, a District Board, and any
other authority legally entitled to, or entrusted by the Central
Government or any State Government with the control or management
of a municipal or local fund;
(d) a Cantonment Board as defined in section 3 of the Cantonments Act,
2006, (41 of 2006);
(e) a Regional Council or a District Council constituted under the Sixth
Schedule to the Constitution;
(f) a Development Board constituted u nder article 371 of the Constitution;
or
(g) a Regional Council constituted under article 371A of the Constitution;
(70) “location of the recipient of services” means—
(a) where a supply is received at a place of business for which the registration has
been obtained, the location of such place of business;
(b) where a supply is received at a place other than the place of business for which
registration has been obtained (a fixed establishment elsewhere), the location of
such fixed establishment;
(c) where a supply is received at more than one establishment, whether the place of
business or fixed establishment, the locati on of the establishment most directly
concerned with the receipt of the supply; and
(d) in absence of such places, the location of the usual place of residence of the
recipient;
(71) “location of the s upplier of services” means-
(a) where a supply is made from a place of business for which the registration has
been obtained, the location of such place of business;
(b) where a supply is made from a place other than the place of business for which
registration has been obtained (a fixed establishment elsewhere), the location of
such fixed establishment;
(c) where a supply is made from more than one establishment, whether the place of
business or fixed establishment, the locati on of the establishment most directly
concerned with the provisions of the supply; and
(d) in absence of such places, the location of the usual place of residence of the
supplier;
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(72) “manufacture” means processing of raw ma terial or inputs in any manner that results in
emergence of a new product having a distinct name, character and use and the term
“manufacturer” shall be construed accordingly;
(73) “market value” shall mean the full amount which a recipient of a supply is required to
pay in order to obtain the goods or services or both of like kind and quality at or about
the same time and at the same commercial level where the recipient and the supplier
are not related;
(74) “mixed supply” means two or more individual supplies of taxable goods or services, or
any combination thereof, made in conjunction with each other by a taxable person for a
single price where such supply does not constitute a composite supply.
Illustration : A supply of a package consisting of canned foods, sweets, chocolates,
cakes, dry fruits, aerated drinks and fruit juices when supplied for a single price is a
mixed supply. Each of these items can be supplied separately and is not dependent on
any other. It shall not be a mixed supply if these items are supplied separately;
(75) “money” means the Indian legal tender or any foreign currency, cheque, promissory
note, bill of exchange, letter of credit, draft, pa y order, traveller cheque, money order,
postal or electronic remittance or any other instrument recognized by the Reserve Bank
of India when used as a consideration to se ttle an obligation or exchange with Indian
legal tender of another denomination but shall not include any currency that is held for
its numismatic value;
(76) “motor vehicle” shall have the same meaning as assigned to it in clause (28) of section
2 of the Motor Vehicles Act, 1988, (59 of 1988.);
(77) “non-resident taxable person” means any person who occasionally undertakes
transactions involving supply of goods or services or both, whether as principal or
agent or in any other capacity, but who has no fixed place of business or residence in
India;
(78) “non-taxable supply’’ means a supply of goods or services or both which is not
leviable to tax under this Act or under th e Integrated Goods and Services Tax Act,
2017, (No. 13 of 2017.);
(79) “non-taxable territory” means the territo ry which is outside the taxable territory;
(80) “notification” means a notification published in the Official Gazette and the
expressions ‘notify’ and ‘notified’ shall be construed accordingly;
(81) “other territory” includes territories other than those comprising in a State and those
referred to in sub-clauses (a) to (e) of clause (114);
(82) “output tax” in relation to a taxable person, means the tax chargeable under this Act on
taxable supply of goods or services or both made by him or by his agent but excludes
tax payable by him on reverse charge basis;
(83) “outward supply” in relation to a taxable person, means supply of goods or services or
both, whether by sale, transfer, barter, exchange, licence, rental, lease or disposal or
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any other mode, made or agreed to be made by such person in the course or
furtherance of business;
(84) “person” includes—
(a) an individual;
(b) a Hindu Undivided Family;
(c) a company;
(d) a firm;
(e) a Limited Liability Partnership;
(f) an association of persons or a body of individuals, whether incorporated or not, in
India or outside India;
(g) any corporation established by or under any Central Act, State Act or Provincial
Act or a Government company as defined in clause (45) of section 2 of the
Companies Act, 2013, (18 of 2013);
(h) any body corporate incorporated by or under the laws of a country outside India;
(i) a co-operative society registered un der any law relating to co-operative societies;
(j) a local authority;
(k) Central Government or a State Government;
(l) society as defined under the Societies Registration Act, 1860, (No. 13 of 2017.);
(m) trust; and
(n) every artificial juridical person, not falling within any of the above;
(85) “place of business” includes––
(a) a place from where the business is ordinarily carried on, and includes a
warehouse, a godown or any other place where a taxable person stores his goods,
supplies or receives goods or services or both; or
(b) a place where a taxable person maintains his books of account; or
(c) a place where a taxable person is engaged in business through an agent, by
whatever name called;
(86) “place of supply” means the place of supply as referred to in Chapter-V of the
Integrated Goods and Services Tax Act, 2017, (No. 13 of 2017.);
(87) “prescribed’’ means prescribed by rules made under this Act, on the recommendations
of the Council;
(88) “principal” means a person on whose behalf an agent carries on the business of supply
or receipt of goods or services or both;
(89) “principal place of business” means the place of business specified as the principal
place of business in the certificate of registration;
(90) “principal supply” means the supply of goods or services which constitutes the
predominant element of a composite supply and to which any other supply forming
part of that composite supply is ancillary;
(91) “proper officer” in relation to any function to be performed under this Act, means the
Commissioner or the officer of the State tax who is assigned that function by the
Commissioner;
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(92) “quarter” shall mean a period comprising three consecutive calendar months, ending
on the last day of March, June, September and December of a calendar year;
(93) “recipient” of supply of goods or services or both, means—
(a) where a consideration is payable for the supply of goods or services or both, the
person who is liable to pay that consideration;
(b) where no consideration is payable for the supply of goods, the person to whom
the goods are delivered or made available, or to whom possession or use of the
goods is given or made available; and
(c) where no consideration is payable for the supply of a service, the person to whom
the service is rendered, and any reference to a person to whom a supply is made
shall be construed as a reference to the recipient of the supply and shall include an
agent acting as such on behalf of the recipi ent in relation to the goods or services
or both supplied;
(94) “registered person” means a person who is registered under section 25, but does not
include a person having a Unique Identity Number;
(95) “regulations” means the regulations made by the Government under this Act on the
recommendations of the Council;
(96) “removal’’ in relation to goods, means-
(a) despatch of the goods for delivery by the supplier thereof or by any other person
acting on behalf of such supplier; or
(b) collection of the goods by the recipient thereof or by any other person acting on
behalf of such recipient;
(97) “return” means any return prescribed or otherwise required to be furnished by or under
this Act or the rules made thereunder;
(98) “reverse charge’’ means the liability to pa y tax by the recipient of supply of goods or
services or both instead of the supplier of such goods or services or both under sub-
section (3) or sub-section (4) of section 9,or under sub-section (3) or sub-section (4) of
section 5 of the Integrated Goods and Services Tax Act, 2017, (No. 13 of 2017);
(99) “Revisional Authority” me ans an authority appointed or authorised under this Act for
revision of decision or orders referred to in section 108;
(100) “Schedule” means a Schedule appended to this Act;
(101) “securities” shall have the same meaning as assigned to it in clause (h) of section 2 of
the Securities Contracts (Regulation) Act, 1956, (42 of 1956.);
(102) “services” means anything other than goods, money and securities but includes
activities relating to the use of money or its conversion by cash or by any other mode,
from one form, currency or denomination, to another form, currency or denomination
for which a separate consideration is charged;
(103) “State” means the State of Himachal Pradesh;
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(104) “State tax” means th e tax levied under this Act;
(105) “supplier” in relation to any goods or services or both, shall mean the person
supplying the said goods or services or both and shall include an agent acting as such
on behalf of such supplier in relation to the goods or services or both supplied;
(106) “tax period’’ means the period for which the return is required to be furnished;
(107) “taxable person” means a person who is registered or liable to be registered under
section 22 or section 24;
(108) “taxable supply’’ means a supply of goods or services or both which is leviable to tax
under this Act;
(109) “taxable territory’’ mean s the territory to which the provisions of this Act apply;
(110) “telecommunication service” means service of any description (including electronic
mail, voice mail, data services, audio text services, video text services, radio paging
and cellular mobile telephone services) which is made available to users by means of
any transmission or reception of signs, signals, writing, images and sounds or
intelligence of any nature, by wire, radio, visual or other electromagnetic means;
(111) “the Central Goods and Services Tax Act” means the Central Goods and Services Tax
Act, 2017, (No. 12 of 2017);
(112) “turnover in State” or “turnover in Unio n territory” means the aggregate value of all
taxable supplies (excluding the value of inward supplies on which tax is payable by a
person on reverse charge basis) and exempt supplies made within a State or Union
territory by a taxable person, exports of goods or services or both and inter-State
supplies of goods or services or both made from the State or Union territory by the said
taxable person but excludes Central tax, State tax, Union territory tax, integrated tax
and cess;
(113) “usual place of residence” means––
(a) in case of an individual, the place where he ordinarily resides;
(b) in other cases, the place where the person is incorporated or otherwise legally
constituted;
(114) “Union territory” means-
(a) the Andaman and Nicobar Islands;
(b) Lakshadweep;
(c) Dadra and Nagar Haveli;
(d) Daman and Diu;
(e) Chandigarh; and
(f) other territory;
Explanation .— For the purposes of this Act, each of the territories specified in sub-
clauses (a) to (f) shall be considered to be a separate Union territory.
(115) “Union territory tax” means the Union territory goods and services tax levied under the
Union Territory Goods and Services Tax Act, 2017;
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(116) “Union Territory Goods and Services Tax Act” means the Union Territory Goods and
Services Tax Act, 2017;
(117) “valid return” means a return furnished under sub-section (1) of section 39 on which
self-assessed tax has been paid in full;
(118) “voucher” means an instrument where there is an obligation to accept it as
consideration or part consideration for a supply of goods or services or both and where
the goods or services or both to be supplie d or the identities of their potential suppliers
are either indicated on the instrument itself or in related documentation, including the
terms and conditions of use of such instrument;
(119) “works contract” means a contract for building, construction, fabrication, completion,
erection, installation, fitting out, improvement, modification, repair, maintenance,
renovation, alteration or commissioning of any immovable property wherein
transfer of property in goods (whether as goods or in some other form) is involved in
the execution of such contract; and
(120) words and expressions used and not defined in this Act but defined in the Integrated
Goods and Services Tax Act, 2017, (No. 13 of 2017.) the Central Goods and
Services Tax Act, 2017, (No. 12 of 2017.) the Union Territory Goods and Services
Tax Act, 2017, (No. 15 of 2017.) and the Goods and Services Tax (Compensation
to States) Act, 2017 shall have the same meanings as assigned to them in those Acts.
CHAPTER-II
ADMINISTRATION
3. Officers under this Act.— The Government shall, by notification, appoint the
following classes of officers for the purposes of this Act, namely:––
(a) Principal Commissioner or Chief Commissioner or Commissioner of State tax,
(b) Special Commissioners of State tax,
(c) Additional Commissioners of State tax,
(d) Joint Commissioners of State tax,
(e) Deputy Commissioners of State tax,
(f) Assistant Commissioners of State tax, and
(g) any other class of officers as it may deem fit:
Provided that, the officers appointed under the Himachal Pradesh Value Added Tax Act,
2005, (No. 12 of 2005) shall be deemed to be the officers appointed under the provisions of this
Act.
4. Appointment of officers.— (1) The Government may, in addition to the officers as
may be notified under section 3, appoint such persons as it may think fit to be the officers under
this Act.
(2) The Commissioner shall have jurisdiction over the whole of the State, the Special
Commissioner and an Additional Commissioner in respect of all or any of the functions assigned to
them, shall have jurisdiction over the whole of the State or where the State Government so directs,
over any local area thereof, and all other officers shall, subject to such conditions as may be
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specified, have jurisdiction over the whole of the State or over such local areas as the
Commissioner may, by order, specify.
5. Powers of officers.— (1) Subject to such conditions and limitations as the
Commissioner may impose, an officer of State tax may exercise the powers and discharge the
duties conferred or imposed on him under this Act.
(2) An officer of State tax may exercise the powers and discharge the duties conferred or
imposed under this Act on any other officer of State tax who is subordinate to him.
(3) The Commissioner may, subject to such conditions and limitations as may be specified
in this behalf by him, delegate his powers to any other officer subordinate to him.
(4) Notwithstanding anything contained in this section, an Appellate Authority shall not
exercise the powers and discharge the duties conferred or imposed on any other officer of State tax.
6. uthorisation of officers of central tax as proper officer in certain
circumstances.— (1) Without prejudice to the provisions of this Act, the officers appointed under
the Central Goods and Services Tax Act, 2017, (12 of 2017) are authorised to be the proper officers
for the Excerpt shown. Open the full act in Lexace.