Amendment of notification no. 48/ST-2, dated 30.06.2017 under the HGST Act, 2017 - 40/GST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 18th July, 2022 No. 40/GST-2. - In exercise of the powers conferred by sub-section (3) of section 9 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.48/ST-2, dated the 30th June, 2017, namely:- AMENDMENT In the Haryana Government, Excise and Taxation Department, notification No. 48/ST-2, dated the 30th June, 2017, in the Table, - (1) against serial number 1,under column (2), - (a) the words, figures and symbols who has not paid state tax at the rate of 6%, shall be omitted; (b) after the proviso, the following proviso shall be inserted, namely: - Provided further that nothing contained in this entry shall apply where, - (i) the supplier has taken registration under the Haryana Goods and Services Tax Act, 2017 and exercised the option to pay tax on the services of Goods Transport Agency in relation to transport of goods supplied by him under forward charge; and (ii) the supplier has issued a taxinvoice to the recipient charging State Tax at the applicable rates and has made a declaration as prescribed in Annexure III on such invoice issued by him. ; (2) against serial number 5, under column (2), in the sub-clause (2), in item (i), the words by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Central Government, State Government or Union territory or local authority shall be omitted; (3) after serial number 5A and entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) 5AA Service by way of renting of residential dwelling to a registered person. Any person Any registered person. ; (4) after Annexure II, the following annexure shall be inserted, namely: - Annexure III Declaration I/we have taken registration under the Haryana Goods and Services Tax Act, 2017 and have exercised the option to pay tax on services of Goods Transport Agency in relation to transport of goods supplied by us during the Financial Year _____ under forward charge. . 2. This notification shall come into force with effect from the 18th July,2022. ANURAG RASTOGI, Additional Chief Secretary to Government, Haryana, Excise and Taxation Department