Notification to amend notification No.47/ST-2, dated 30.06.2017 under the HGST Act. - 70/GST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 29th December, 2021 No.70/GST-2. - In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 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.47/ST-2, dated the 30th June, 2017, namely:- AMENDMENT In the Haryana Government, Excise and Taxation Department, notification No. 47/ST-2, dated the 30th June, 2017, in the TABLE, - (i) against serial number 3, in column (3), in the heading Description of Services , the words or a Governmental authority or a Government Entity shall be omitted; (ii) against serial number 3A, in column (3), in the heading Description of Services , the words or a Governmental authority or a Government Entity shall be omitted; (iii) against serial number 15, in column (3), in the heading Description of Services , after item (c), the following proviso shall be inserted, namely, - Provided that nothing contained in items (b) and (c) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017). ; (iv) against serial number 17, in column (3), in the heading Description of Services , after item (e), the following proviso shall be inserted, namely, - Provided that nothing contained in item (e) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of section 9 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017). 2. This notification shall come into force with effect from 1st day of January, 2022. ANURAG RASTOGI, Additional Chief Secretary to Government, Haryana, Excise and Taxation Department.