Notification to insert explanation in notification no. 46/ST-2 dated 30.06.2017 by exercising power conferred under section 11(3) of the HGST Act, 2017 - 67/GST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 27th July, 2018 No.67/GST-2.- In exercise of the powers conferred by sub-section (3) of section 11 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, and on being satisfied that it is necessary so to do, for the purpose of clarifying the scope and applicability of the Haryana Government, Excise and Taxation Department, notification No. 46/ST-2, dated the 30th June, 2017, hereby, in the Table, against serial number 3, in column (3), in item (vi), the following explanation shall be inserted, namely:- Explanation. - For the purposes of this item, the term business‟ shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities. . SANJEEV KAUSHAL, Additional Chief Secretary to Government, Haryana, Excise and Taxation Department.