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Notification to amend notification No.52/ST-2, dated 30.06.2017 under the HGST Act. - 71/GST-2. - Haryana SGSTExtract HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 29th December, 2021 No.71/GST-2 .- In exercise of the powers conferred by sub-section (5) of section 9 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.52/ST-2, dated the 30th June, 2017, namely:- AMENDMENT In the Haryana Government, Excise and Taxation Department, notification No.52/ST-2, dated the 30th June, 2017- (i) in item (i), for the words and motor cycle , the words and sign , motor cycle, omnibus or any other motor vehicle; shall be substituted; (ii) after item (iii), the following item shall be inserted, namely:- (iv) supply of restaurant service other than the services supplied by restaurant, eating joints etc. located at specified premises. 2. In the said notification, in Explanation, - (i) in item (b), for the words, brackets, numbers and figures and motor cycle shall have the same meanings as assigned to them respectively in clauses (22), (25) and (26) of section 2 of the Motor Vehicle Act, 1988 (Central Act 59 of 1988). , the words, brackets, numbers and figures, , motor cycle, motor vehicle and omnibus shall have the same meanings as assigned to them respectively in clauses (22), (25), (27), (28) and (29) of section 2 of the Motor Vehicle Act, 1988 (Central Act 59 of 1988). shall be substituted; (ii) after item (b), the following item shall be inserted namely, - (c) specified premises means premises providing hotel accommodation service having declared tariff of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent. 2. This notification shall come into force with effect from the 1st day of January, 2022. ANURAG RASTOGI, Additional Chief Secretary to Government, Haryana, Excise and Taxation Department.
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