The Government of Himachal Pradesh on November 10, 2023, issued the Himachal Pradesh Goods and Services Tax (Third Amendment) Rules, 2023, to further amend the Himachal Pradesh Goods and Services Tax Rules, 2017.
The following amendments have been stated:
• In Rule 14, which states “Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient.”:
(i) It states that in the heading, after the words “online recipient” the letters and words “or to a person supplying online money gaming from a place outside India to a person in India” have been inserted;
(ii) In sub-rule (1), after the words “online recipient” the letters and words “or any person supplying online money gaming from a place outside India to a person in India” have been inserted.
• In rule 46, which states “Tax Invoice” in clause (f), in the proviso, after the words “Provided that” the words “in cases involving supply of online money gaming or in cases” has been inserted.
This notification shall be deemed to have come into force from October 01, 2023.
For further details, Kindly refer to the document attached.
[Notification No EXN-F (10)-5/2023]
