Seeks to amend Notification No. 46/ST-2, dated the 30th June, 2017 - 87/GST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 1st October, 2019 No. 87/GST-2.- In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 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 in the public interest so to do, 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,- 1) in the Table, - (a) against serial number 7, under columns (3), (4) and (5), for the existing entries, the following entries shall be substituted, namely, - (3) (4) (5) (i) Supply of hotel accommodation having value of supply of a unit of accommodation above one thousand rupees but less than or equal to seven thousand five hundred rupees per unit per day or equivalent. 6 - (ii) Supply of restaurant service other than at specified premises 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (iii) Supply of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (iv) Supply of outdoor catering , at premises other than specified premises provided by any person other than- (a) suppliers providing hotel accommodation at specified premises , or (b) supplierslocated in specified premises . 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation(iv)] (v) Composite supply of outdoor catering together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) at premises other than specified premises provided by any person other than- (a) suppliers providing hotel accommodation at specified premises , or (b) suppliers located in specified premises . 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation(iv)] (vi) Accommodation, food and beverage services other than (i) to (v) above Explanation: (a) For the removal of doubt, it is hereby clarified that, supplies covered by items (ii), (iii), (iv) and (v)in column (3) shall attract central tax prescribed against them in column (4) subject to conditions specified against them in column (5), which is a mandatory rate and shall not be levied at the rate as specified under this entry. (b) This entry covers supply of restaurant service at specified premises (c) This entry covers supply of hotel accommodation having value of supply of a unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent. (d) This entry covers supply of outdoor catering , provided by suppliers providing hotel accommodation at specified premises , or suppliers located in specified premises . (e)This entry covers composite supply of outdoor catering together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) provided by suppliers providing hotel accommodation at specified premises , or suppliers located in specified premises . 9 - ; (b) against serial number 10,- (i) under column (2), after the word vehicles , the words with operators shall be added; (ii) under column (3), in item (iii), the words or without shall be omitted; (c) against serial number 15- (i) under column (3), (4) and (5), item (iv) and entries thereagainst shall be omitted; (ii) under column (3), in item (vii), the brackets and words , (iv) shall be omitted; (d) against serial number 17,- (i) under column (2), the sign and words , with or shall be omitted; (ii) under column (3), (4) and (5), item (v) and (vii) and entries thereagainst shall be omitted; (iii)under column (3), for item (viii), the following shall be substituted; (3) (viii) Leasing or rental services, without operator, other than (i), (ii), (iii), (iv), (vi), and (viia) above. (e) against serial number 21,- (i) under column (3), (4) and (5), after item (i) the following item shall be inserted, namely: - (3) (4) (5) (ia) Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both 6 - ; (ii) under column (3), in item (ii), for the words and brackets (i) above , the words and brackets (i) and (ia) above shall be substituted; (f) against serial number 24,- (i) under column (2), after the numbers 9986 , the words and figures (Support services to agriculture, hunting, forestry, fishing, mining and utilities) shall be added; (ii) under column (3), in item (ii), for the words Service of , the words Support services to shall be substituted; (g) against serial number 26,- (i) under column (3), in item (i), in clause (c), after the words products , the signs and words , other than diamonds, shall be inserted; (ii) under column (3), (4) and (5), after item (ia), the following items shall be inserted, namely: - (3) (4) (5) (ib) Services by way of job work in relation to diamonds falling under chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); 0.75 - (ic) Services by way of job work in relation to bus body building; 9 - (id) Services by way of job work other than (i), (ia), (ib) and (ic) above; 6 - ; (iii) under column (3), in item (iv), after the brackets, words and figures (ia), , the following brackets, figures and words shall be inserted, namely:- (ib), (ic), (id), ; 2) in paragraph 2A, the word registered shall be omitted; 3) in paragraph 4 relating to explanation, after clause (xxxi), the following clauses shall be inserted, namely:- (xxxii) Restaurant service means supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied. (xxxiii) Outdoor catering means supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, at Exhibition Halls, Events, Conferences, Marriage Halls and other outdoor or indoor functions that are event based and occasional in nature. (xxxiv) Hotel accommodation means supply, by way of accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes including the supply of time share usage rights by way of accommodation. (xxxv) Declared tariff means charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. (xxxvi) Specified premises means premises providing hotel accommodation services having declared tariff of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent. . 4. in the Annexure: Scheme of Classification of Services , annexed to the notification, - (a) against serial number 119 to 124, in column (4), for the words with or without , wherever occurring, the word with shall be substituted; (b) against serial number 232 to 240, in column (4), for the words with or without , wherever occurring, the word without shall be substituted; 5. This notification shall come into force with effect from the 1st day of October, 2019. SANJEEV KAUSHAL, Additional Chief Secretary to Government, Haryana, Excise and Taxation Department.