Amendment in Notification No. 35/ST-2, dated 30.06.2017 - 50/GST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 31st March, 2019 No.50/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, in Schedule III - 9%, under column (1), (2), (3), after serial number 452P, and entries there against, the following serial number and entries thereagainst shall be inserted, namely: - (1) (2) (3) 452Q Any chapter Supply of any goods other than capital goods and cement falling under chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (Central Act 51 of 1975), by an unregistered person to a promoter for construction of the project on which tax is payable by the promoter as recipient of goods under sub- section 4 of section 9 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), as prescribed in Haryana Government, Excise and Taxation Department, notification No.49/GST-2, dated the 31st March, 2019. Explanation .For the purpose of this entry, (i) the term promoter shall have the same meaning as assigned to it in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (Central Act 16 of 2016). (ii) project shall mean a Real Estate Project (REP) or a Residential Real Estate Project (RREP). (iii) the term Real Estate Project (REP) shall have the same meaning as assigned to it in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (Central Act 16 of 2016). (iv) Residential Real Estate Project (RREP) shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent of the total carpet area of all the apartments in the REP. (v) This entry is to be taken to apply to all goods which satisfy the conditions prescribed herein, even though they may be covered by a more specific chapter/ heading/ sub heading or tariff item elsewhere in this notification. . 2. This notification shall come into force with effect from the 1st day of April, 2019. SANJEEV KAUSHAL, Additional Chief Secretary to Government, Haryana, Excise and Taxation Department.