Haryana Goods and Services Tax (Eighth Amendment) Rules, 2020 - 56/GST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 21st July, 2020 No. 56/GST-2.- In exercise of the powers conferred by Section 164 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 rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely: 1. (1) These rules may be called the Haryana Goods and Services Tax (Eighth Amendment) Rules, 2020. (2) They shall come into force with effect from the 01st day of April, 2020. 2. In the Haryana Goods and Services Tax Rules, 2017, in rule 7, for the Table, the following Table shall be substituted, namely: Table Serial Number Section under which composition levy is opted Category of registered persons Rate of tax (1) (1A) (2) (3) 1. Sub-sections (1) and (2) of section 10 Manufacturers, other than manufacturers of such goods as may be notified by the Government half percent of the turnover in the State 2. Sub-sections (1) and (2) of section 10 Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II two and a half percent of the turnover in the State 3. Sub-sections (1) and (2) of section 10 Any other supplier eligible for composition levy under sub-sections (1) and (2) of section 10 half percent of the turnover of taxable supplies of goods and services in the State 4. Sub-section (2A) of section 10 Registered persons not eligible under the composition levy under sub-sections (1) and (2), but eligible to opt to pay tax under sub section (2A), of section 10 three percent of the turnover of supplies of goods and services in the State. . ANURAG RASTOGI, Principal Secretary to Government, Haryana, Excise and Taxation Department.