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SCHEDULE II. ACTIVITIES OR TRANSACTIONS TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES

152. Bar on disclosure of information.

151. Power to collect statistics.

130. Confiscation of goods or conveyances and levy of penalty.

129. Detention, seizure and release of goods and conveyances in transit.

107. Appeals to Appellate Authority.

83. Provisional attachment to protect revenue in certain cases.

75. General provisions relating to determination of tax.

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.

16. Eligibility and conditions for taking input tax credit.

7. Scope of supply.

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HIMACHAL PRADESH GOODS AND SERVICES TAX

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THE HIMACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017 NOTIFICATIONS
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Body Notification No. 39/2021-State Tax, No. EXN-F(10)-4/2021-Vol-II, Dated 31st January, 2022.

In exercise of the powers conferred by sub-section (2) of section 1 of the Himachal Pradesh Goods and Services Tax (Amendment) Act, 2021, the Governor of Himachal Pradesh is pleased to appoint the 1st day of January, 2022, as the date on which the provisions of sections 2, 3 and 7 to 15 of the said Act shall come into force.

By Order

(Jagdish Chander Sharma)

Addl. Chief Secretary (ST&E) to the

Government of Himachal Pradesh