Notification to amend notification No.46/ST-2, dated 30.06.2017 under the HGST Act, 2017 - 31/GST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 21st June, 2021 No.31/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 Haryana Government, Excise and Taxation Department, notification No.46/ST-2, dated the 30th June, 2017, namely:- Amendment In Haryana Government, Excise and Taxation Department, notification No.46/ST-2, dated the 30th June, 2017, in the Table, - (a) in serial number 3, under column 3, against items (i), (ia), (ib), (ic) and (id), in the conditions under column (5), in the fourth proviso, in the Explanation, after clause (ii), the following clause shall be inserted, namely- (iii) the landowner-promoter shall be eligible to utilise the credit of tax charged to him by the developer-promoter for payment of tax on apartments supplied by the landowner-promoter in such project. ; (b) in serial number 25,- (i) under columns 3, 4 and 5, after item (ia) and entries there against, the following item and entries thereagainst shall be inserted, namely (3) (4) (5) (ib) Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts. 2.5 - (ii) under column 3, in item (ii), for the word, brackets, figures and letter and (ia) , the brackets, figures, letter and word ,(ia) and (ib) shall be substituted. 2. This notification shall be deemed to have come into force with effect from the 2nd day of June, 2021. ANURAG RASTOGI, Additional Chief Secretary to Government, Haryana, Excise and Taxation Department.