Seeks to amend Notification No. 35/ST-2, dated the 30th June, 2017 - 103/GST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 31st December, 2018 No. 103/GST-2.- In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 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. 35/ST-2, dated the 30th June, 2017, namely:- Amendment In the Haryana Government, Excise and Taxation Department, notification No. 35/ST-2, dated the 30th June, 2017, - (A) in the opening paragraph, after the words, brackets and figures sub-section (1) of section 9 , the words, brackets and figures and sub-section (5) of section 15 , shall be inserted; (B) in Schedule I-2.5%, (i) serial numbers 23,24 and the entries there against, shall be omitted; (ii) after serial number 123 and the entries thereagainst, the following serial number and the entries there against shall be inserted, namely: - 123A 2515 11 00 Marble and travertine, crude or roughly trimmed ; (iii) serial number 198A shall be re-numbered as serial number 198AA, and before serial number 198AA as so re-numbered, the following serial number and entries there against shall be inserted, namely: 198A 4501 Natural Cork, raw or simply prepared ; (iv) in serial number 224, for the existing entry in column (2), the following entry shall be substituted, namely:- 63 [other than 6305 32 00, 6309] ; (v) in serial number 225, for the existing entry in column (3), the following entry shall be substituted, namely:- Footwear of sale value not exceeding ₹ 1000 per pair (vi) for serial number 225A and the entries thereagainst, the following serial numbers and the entries thereagainst shall be substituted, namely: - 225A 6602 00 00 Walking-Sticks including seat sticks 225B 6815 Fly ash bricks or fly ash aggregate with 90 percent or more fly ash content; Fly ash blocks ; (vii) in serial number 234, in the entry in column (3), the following Explanation shall be inserted in the end, namely, Explanation : If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at serial number 38 of the Table mentioned in Haryana Government, Excise and Taxation Department, notification No. 46/ST-2, dated 30th June, 2017, the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent of the gross consideration charged for all such supplies. The remaining thirty per cent of the gross consideration charged shall be deemed as value of the said taxable service ; (viii) serial number 243A shall be re-numbered as serial number 243B, and before serial number 243B as so re-numbered, the following serial number and entries thereagainst shall be inserted, namely: 243A 8714 20 Parts and accessories of carriage for disabled persons ; (C) in Schedule II - 6%, (i) after serial number 101 and the entries thereagainst, the following serial numbers and the entries thereagainst shall be inserted, namely: - 101A 4502 00 00 Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers) 101B 4503 Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom 101C 4504 Agglomerated cork (with or without a binding substance) and articles of agglomerated cork ; (ii) serial numbers 102,126 and the entries thereagainst, shall be omitted; (iii) serial number 171A shall be re-numbered as serial number 171AA, and before serial number 171AA as so re-numbered, the following serial number and entries thereagainst shall be inserted, namely:- 171A 63053200 Flexible intermediate bulk containers ; (iv) in serial number 173, in the entry in column (3), the words and commas walking-sticks, seatsticks, shall be omitted; (v) serial number 177 and the entries thereagainst, shall be omitted; (D) in Schedule III - 9%, (i) serial number 121A shall be re-numbered as serial number 121B, and before serial number 121B as so re-numbered, the following serial number and entries thereagainst shall be inserted, namely:- 121A 4012 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber ; (ii) serial numbers 142, 143, 144 and the entries there against, shall be omitted; (iii) in serial number 369A, for the existing entry in column (3), the following entry shall be substituted, namely:- Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) ; (iv) after serial number 376AA and the entries thereagainst, the following serial number and entries shall be inserted, namely: - 376AAA 8507 Lithium-ion accumulators (other than battery) including lithium-ion power bank ; (v) in serial number 383, in the entry in column (3), after the words television cameras , the comma and words ,digital cameras and video camera recorders , shall be inserted; (vi) in serial number 383C, in the entry in column (3), for the figure and word 68 cm , the figure and word 32 inches shall be substituted; (vii) in serial number 384, in the entry in column (3), for the figure and word 20 inches , the figure and word 32 inches shall be substituted; (viii) serial number 440A shall be re-numbered as serial number 440B, and before serial number 440B as so re-numbered, the following serial number and entries there against shall be inserted, namely: 440A 9504 Video game consoles and machines, articles of funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment [other than playing cards, ganjifa card, chess board, carom board and other board games of 9504 90 90 like ludo etc.] ; (E) in Schedule IV - 14%, (i) serial number 47 and the entries thereagainst, shall be omitted; (ii) serial number 135 and the entries thereagainst, shall be omitted; (iii) in serial number 139, in the entry in column (3), after the words other than Lithium-ion battery , the words and other lithium ion accumulators including lithium ion power banks shall be added; (iv) serial number 151 and the entries thereagainst, shall be omitted; (v) in serial number 154, in the entry in column (3), for the figure and word 20 inches and the figure and word 68 cm , both, the figure and word 32 inches shall be respectively substituted; (vi) for serial number 174 and the entries thereagainst, the following serial number and the entries thereagainst shall be substituted, namely: - 174 8714 Parts and accessories of vehicles of heading 8711 ; (vii) serial number 215 and the entries thereagainst, shall be omitted. 2. This notification shall come into force on the 1st January, 2019. SANJEEV KAUSHAL, Additional Chief Secretary to Government Haryana, Excise and Taxation Department.