Seeks to amend Notification No. 46/ST-2, dated the 30th June, 2017 - 106/GST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 31st December, 2018 No. 106/GST-2.- In exercise of the powers conferred by sub-section (1) of section 9, sub section (1) of section 11, sub section (5) of section 15 and sub section (1) of section 16 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 so to do, on the recommendations of the Council, hereby makes the following amendments in the Haryana Government, Excise and Taxation Department, notification No. 46/ST-2, dated the 30th June, 2017, namely:- Amendment In the Haryana Government, Excise and Taxation Department, notification No. 46/ST-2, dated the 30th June, 2017, - I. In the Table, - (a) against serial number 3, in column (3), in item (xii), after the brackets, figures and word (xi) above , the following words and number shall be added, namely:- and serial number 38 below ; (b) against serial number 7, in column (3), in item (i), in Explanation 1, the words and sign school, college shall be omitted; (c) against serial number 8, - (A) after item (iv), in column (3) and the entries thereagainst in columns (3), (4) and (5), the following item shall be inserted , namely: - (3) (4) (5) (iva) Transportation of passengers, with or without accompanied baggage, by air, by non-scheduled air transport service or charter operations, engaged by specified organisations in respect of religious pilgrimage facilitated by the Government of India, under bilateral arrangement. 2.5 Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to clause (iv) of paragraph 4 relating to Explanation] ; (B) in column (3), in item (vii), after the brackets and figures (iv), , the brackets and figures (iva), shall be inserted; (d) against serial number 15, for item (vi) in column (3) and the entries thereagainst in columns (3), (4) and (5), the following items shall be substituted, namely: - (3) (4) (5) (vi) Service of third party insurance of goods carriage 6 - (vii) Financial and related services other than (i), (ii), (iii), (iv), (v), and (vi) above. 9 - ; (e) against serial number 17, after item (vii) in column (3) and the entries there against in columns (3), (4) and (5), the following items shall be inserted, namely: - (3) (4) (5) (viia) Leasing or renting of goods Same rate of state tax as applicable on supply of like goods involving transfer of itle in goods - (viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viia) above 9 - ; (f) against serial number 21, in column (3), in item (ii), after the brackets, figures and word (i) above , the words and number and serial number 38 below shall be added; (g) against serial number 25, in column (3), in item (ii), after the brackets, figures and word (i) above , the words and number and serial number 38 below shall be added; (h) against serial number 34,- (A) against item (ii) in column (3), for the existing entry in column (4), the entry 6 shall be substituted; (B) after item (ii) in column (3) and the entries thereagainst in columns (3), (4) and (5), the following shall be inserted, namely: - (3) (4) (5) (iia) Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees. 9 - ; (C) in item (iiia), the words exhibition of cinematograph films, shall be omitted; (D) in column (3), in item (vi), after the brackets and figures (ii), , the brackets and figures (iia), shall be inserted; (i) after serial number 37, in column (1) and the entries thereagainst in column (2), (3), (4) and (5), the following serial number and entries thereagainst shall be inserted, namely: - 38. 9954 or 9983 or 9987 Service by way of construction or engineering or installation or other technical services, provided in relation of setting up of following, - (a) Bio-gas plant (b) Solar power based devices (c) Solar power generating system (d) Wind mills, Wind Operated Electricity Generator (WOEG) (e) Waste to energy plants / devices (f) Ocean waves/tidal waves energy devices/ Plants Explanation.- This entry shall be read in conjunction with serial number 234 of schedule I of Haryana Government, Excise and Taxation Department, Notification No.35/ST-2, dated the 30th June, 2017. 9 - ; II. In paragraph 4 relating to Explanation, after clause (x), the following clauses shall be inserted, namely: - (xi) specified organisation shall mean, - (a) Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or (b) Committee or State Committee as defined in section 2 of the Haj Committee Act, 2002 (Central Act 35 of 2002). (xii) goods carriage has the same meaning as assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988). . 2. This notification shall come into force on the 1st day of January, 2019. SANJEEV KAUSHAL, Additional Chief Secretary to Government Haryana, Excise and Taxation Department.