THE HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005. Notifications
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Body NOTIFICATION No. EXN-F(10)-22/2016, Dated: 3rd February, 2017.

In exercise of the powers conferred by sub-section (1) of section 63 of the Himachal Pradesh Value Added Tax Act, 2005 (Act No. 12 of 2005), the Governor of Himachal Pradesh, is pleased to make the following rules further to amend the Himachal Pradesh Value Added Tax Rules, 2005 notified vide notification No.EXN-F(5)-4/2005 dated 2.12.2005 and published in the Rajpatra (Extraordinary) Himachal Pradesh dated 7.12.2005, namely:-

AMENDMENT

1. Short title and commencement.

(1) These rules may be called the Himachal Pradesh Value Added Tax (Second Amendment) Rules, 2017.

(2) They shall come into force from the date of publication in Rajpatra, Himachal Pradesh..

2. Insertion of rule 82-A.

In the Himachal Pradesh Value Added Tax Rules, 2005 (hereinafter referred to as the "said rules"), the following new rule shall be inserted, namely:-

"82-A. Authority for Advance Ruling.-

(1) Every application under section 49-A for seeking clarification may be made by a registered dealer electronically or manually to the Authority in Form XXXX-A quadruplicate and shall be accompanied by a crossed cheque of five thousand rupees or crossed demand draft or pay order of a bank or a hard copy of payment made electronically through the web portal of the Excise and Taxation Department in support of having paid the fee in favour of the Excise & Taxation Commissioner.

(2) The Authority may at its discretion permit or require the applicant to submit such additional facts as may be felt necessary to enable it to proceed further in the matter. Where in the course of proceedings before the Authority, a fact is alleged which cannot be borne out by record, it shall be stated clearly and concisely and supported by an affidavit.

(3) Where on the date fixed for hearing or any other day in which the hearing may be fixed, the applicant does not appear in person or through an authorized agent, when called upon, the authority may decide the application ex-parte:

Provided that where an application has been decided ex-parte, the applicant, within thirty days of receipt of order, may apply for restoration of application and shall prove to the satisfaction of the Authority that there was sufficient cause for his non-appearance when the applicant was called upon for hearing, the Authority if satisfied may set-aside the ex-parte order and restore the application for fresh hearing. A copy of order made under this sub-rule shall be sent to the parties.

(4) Where the applicant dies or the business is wound up or amalgamated or succeeded to by any other person or otherwise comes to end, the application shall not abate and may be continued by the executor, administrator or other legal representative of the applicant or by the liquidator, receiver or assignee or successor, as the case may be, on an application made in this behalf.

(5) The applicant may withdraw application filed under section 49-A of the Act, at any time before passing of order by the Authority.".

3. Insertion of new Form XXXXA

After Form XXXX appended to the said rules, the following new form shall be inserted, namely:-

" FORM XXXX-A

Application for Advance Ruling

(See rule 82-A)

TIN

The Authority for Advance Ruling,

Shimla

1	(a) Name and Address of the Registered Dealer	:
	(b) Constitution Status with details	:
2	Circle	:
3	Address to which Notice or order may be sent to the dealer	:
4	Question on which advance ruling sought (tick whichever applicable)
	(a) classification of any goods under the Act;
	(b) applicability of a notification issued under provisions of the Act having a bearing on the rate of tax;
	(c) the principles to be adopted for the purposes of determination of value of the goods under the provisions of the Act;
	(d) notifications issued, in respect of tax under the Act;
	(e) admissibility of input tax credit of tax paid or deemed to have been paid;
	(f) determination of the liability to pay tax on any goods under the Act;
	(g) whether applicant is required to be registered under the Act;
5	Payment details of application fee under rule 82-A (In case of crossed Demand Draft or crossed banker's cheque or pay order, e-payment challan number, the name of bank, Branch name and No. /date shall be furnished)

VERIFICATION.

I/We………………………………………………… applicant(s) do hereby declare that the particulars given above are true, correct and complete to the best of my/our knowledge and belief.

	Signature of the Applicant(s)---------------------------
	Name with Seal--------------------------

Note,- (1) The application should be in quadruplicate.

(2) Separate application should be filed for each goods.

(3) The application should state the facts and the law to which advance ruling is sought for, with supporting documents and samples.".

By Order

Secretary (E&T) to the

Government of Himachal Pradesh