Notification regarding HGST exemption for dealers operating under Margin Scheme/Second Hand Goods notified under section 11 (1) of the HGST Act, 2017 - 44/ST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT NOTIFICATION The 30th June, 2017 No: 44/ST-2 - In exercise of the powers conferred by sub-section (1) of section 11 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) , the Governor of Haryana, on being satisfied that it is necessary in the public interest to do so, on the recommendations of the Council, hereby exempts intra-State supplies of second hand goods received by a registered person, dealing in buying and selling of second hand goods and who pays the State tax on the value of outward supply of such second hand goods as determined under sub-rule (5) of rule 32 of the Haryana Goods and Services Tax Act, 2017, from any supplier, who is not registered, from the whole of the State tax leviable thereon under sub-section (4) of section 9 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) . 2. This notification shall come into force with effect from the 1st day of July, 2017. SANJEEV KAUSHAL, Additional Chief Secretary to Government, Haryana, Excise and Taxation Department.