Amendment in Notification No. 48/ST-2 dated 30.06.2017 under Section 9(3) of the HGST Act regarding reverse charge on services. - 76/ST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 22nd August, 2017 No. 76/ST-2 - In exercise of the powers conferred by sub-section (3) of section 9 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) , the Governor of Haryana, on the recommendations of the Council, hereby makes the following amendments in the Haryana Government, Excise and Taxation Department, Notification No. 48/ST-2, dated the 30th June, 2017 , namely:- Amendment In the Haryana Government, Excise and Taxation Department, Notification No. 48/ST-2, dated the 30th June, 2017 ,- (i) in the Table, against serial number 1, in column (2), after the words and brackets goods transport agency (GTA) the words, signs and figure ,who has not paid state tax at the rate of 6%, shall be inserted; (ii) in the Explanation, after clause (d), the following clause shall be inserted, namely:- (e) A Limited Liability Partnership formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (Central Act 6 of 2009) shall also be considered as a partnership firm or a firm. . SANJEEV KAUSHAL, Additional Chief Secretary to Government Haryana, Excise and Taxation Department .