Amendment of notification no. 35/ST-2, dated 30.06.2017 under the HGST Act, 2017 - 41/GST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 18th July, 2022 No.41/GST-2. -In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 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.35/ST-2, dated the 30th June, 2017, namely:- AMENDMENT In the Haryana Government, Excise and Taxation Department, notification No.35/ST-2, dated the 30th June, 2017, - A. In the opening paragraph (i) in clause (v), the word and shall be omitted; (ii) in clause (vi), after the word and figures Schedule VI , the sign and word , and shall be inserted; (iii) after clause (vi), the following clause shall be inserted, namely:- (vii) 0.75 per cent. in respect of goods specified in Schedule VII . B. in Schedule I 2.5%, (i) against serial numbers 1 and 2, under column (3), for the portion beginning with the words and put up in and ending with the words and bracket as in the ANNEXURE] , the words , pre-packaged and labelled shall be substituted; (ii) after serial number 9 and the entries thereagainst, following serial number and entries thereagainst shall be inserted, namely: - 9A 0403 Curd, Lassi, Butter milk, pre-packaged and labelled ; (iii) against serial numbers 11 and 13, under column (3), for the portion beginning with the words put up in and ending with the words and bracket as in the ANNEXURE] , the words , pre-packaged and labelled shall be substituted; (iv) against serial number 16, under column (3), for the portion beginning with the words and put up in and ending with the words as in the ANNEXURE , the words , pre-packaged and labelled shall be substituted; (v) against serial number 25, under column (3), for the portion beginning with the words put up in and ending with the words and bracket as in the ANNEXURE] , the words , pre-packaged and labelled shall be substituted; (vi) against serial number 26, under column (3), for the portion beginning with the words put up in and ending with the words as in the ANNEXURE , the words pre-packaged and labelled shall be substituted; (vii) against serial number 30, under column (3), for the portion beginning with the words put up in and ending with the words as in the ANNEXURE , the words , pre-packaged and labelled shall be substituted; (viii) against serial numbers 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 58 and 59, under column (3), for the portion beginning with the words put up in and ending with the words and bracket as in the ANNEXURE] , the words , pre-packaged and labelled shall be substituted; (ix) after serial number 91 and the entries thereagainst, following serial number and entries thereagainst shall be inserted, namely: - 91A 1701 or 1702 Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled;Khandsari Sugar, pre-packaged and labelled ; (x) after serial number 98 and the entries thereagainst, following serial number and entries thereagainst shall be inserted, namely: - 98A 1904 Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki, pre-packaged and labelled ; (xi) against serial number 101A, under column (3), for the portion beginning with the words other than those put up in and ending with the words and bracket as in the ANNEXURE] , the words , other than those pre-packaged and labelled shall be substituted; (xii) Serial number 163 and the entries thereagainst shall be omitted; (xiii) after serial number 181A and the entries thereagainst, following serial number and entries thereagainst shall be inserted, namely: - 181B 3006 Ostomy appliances including pouch or flange, stoma adhesive paste, barrier cream, irrigator kit, sleeves, belt, micro-pore tapes ; (xiv) against serial number 182, under column (3), for the words put up in unit containers and bearing a brand name , the words , pre-packaged and labelled. shall be substituted; (xv) Serial numbers 197A, 197B, 197C, 197D and 197E and entries thereagainst shall be omitted; (xvi) against serial number 215, under column (3), for the words put up in unit container and bearing a brand name , the words , pre-packaged and labelled shall be substituted; (xvii) Serial numbers 230, 232, 233, 234A and 234C and entries thereagainst shall be omitted; (xviii) after serial number 255 and entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely: - 255A 9021 Orthopaedic appliances, such as crutches, surgical belts, and trusses; Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than hearing aids] ; (xix) after serial number 264 and entries thereagainst, in List No. 3, in item (B), the sub-item (1) and the entries thereagainst shall be omitted; C. in Schedule II 6%, - (i) against serial number 16, under column (3), after the word guavas , the words and brackets , mangoes (other than mangoes sliced, dried) shall be inserted; (ii) against serial number 41A, under column (3), for the portion beginning with the words put up in and ending with the words and bracket in the ANNEXURE] , the words , pre-packaged and labelled shall be substituted; (iii) against serial number 46, under column (3), for the portion beginning with the words put up in and ending with the words and bracket in the ANNEXURE] , the words , pre-packaged and labelled shall be substituted; (iv) against serial number 65, under column (3), after the word contraceptives , the words and Ostomy appliances shall be inserted; (v) Serial number 70 and the entries thereagainst shall be omitted; (vi) after serial number 85A and the entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely: - 85B 4107 Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 85C 4112 Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 85D 4113 Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 85E 4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather 85F 4115 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour ; (vii) Serial number 120 and the entries thereagainst shall be omitted; (viii) after serial number 125 and the entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely :- 125A 4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed ; (ix) against serial number 176B, for the entry under column (3), the entry Fly ash bricks; Fly ash aggregates; Fly ash blocks shall be substituted; (x) Serial numbers 187, 188, 189, 192 and 193 and the entries thereagainst shall be omitted; (xi) after serial number 194 and the entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely: - 194A 8419 12 Solar water heater and system ; (xii) Serial number 195 and the entries thereagainst shall be omitted; (xiii) against serial number 197, under column (3), for the words and figures machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437; parts [8433 90 00] , the words parts thereof shall be substituted; (xiv) Serial numbers 198, 205, 217, 221, 226 and 227 and the entries thereagainst shall be omitted; D. in Schedule III 9%, - (i) against serial number 30A, for the entry under column (3), the entry Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars shall be substituted; (ii) after serial number 54B and entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely: - 54C 3215 All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink ; (iii) against serial number 148, under column (3), the brackets and words [Other than aseptic packaging paper] shall be omitted; (iv) against serial number 157B, under column (3), after the word and bracket Scrips) , the figures and words ; Cheques, loose or in book form shall be inserted; (v) against serial number 182D, under column (3), for the brackets, words and figures [other than fly ash bricks, fly ash blocks, fly ash aggregate with 90 percent or more fly ash content] , the brackets and words [other than Fly ash bricks; Fly ash aggregates; Fly ash blocks] shall be substituted; (vi) Serial number 301A shall be re-numbered as serial number 301AA, and before serial number 301AA as so re-numbered, the following serial number and entries thereagainst shall be inserted, namely: 301A 8211 Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor ; (vii) against serial number 302A, under column (3), the brackets and words [other than paper knives, pencil sharpeners and blades therefor] shall be omitted; (viii) after serial number 302A and entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely: - 302B 8215 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware ; (ix) against serial number 317A, for the entry under column (3), the entry (a) Concrete pumps [8413 40 00]; (b) other rotary positive displacement pumps [8413 60]; (c) Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps shall be substituted; (x) after serial number 317B and the entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely: - 317C 8414 20 10 Bicycle pumps 317D 8414 90 12 Parts of air or vacuum pumps and compressors of bicycle pumps ; (xi) after serial number 328 and the entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely: - 328A 8433 Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437; parts thereof [8433 90 00] 328B 8434 Milking machines and dairy machinery ; (xii) after serial number 329 and the entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely: - 329A 8437 Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof ; (xiii) after serial number 371 and the entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely: - 371A 84 or 85 E-waste Explanation.- For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer ; (xiv) against serial number 376AC, under column (3), the brackets and words [other than wet grinder consisting of stone as a grinder] shall be omitted; (xv) against serial number 390, under column (3), the brackets, words and letters [other than Light-Emitting Diode (LED) Light Sources] shall be omitted; (xvi) after serial number 406 and the entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely: - 406A 8807 Parts of goods of heading 8801 ; (xvii) against serial number 413, for the entry under column (3), the entry Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter shall be substituted; (xviii) against serial number 438A, under column (3), the letters, words, and brackets LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board) shall be omitted; E. in Schedule VI 0.125%, (i) against serial number 1, for the entry under column (3), the entry Rough diamonds or simply sawn diamonds, industrial or non-industrial shall be substituted; (ii) against serial number 3, for the entry under column (3), the entry Synthetic or reconstructed precious or semiprecious stones [other than diamonds], whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones [other than diamonds], temporarily strung for convenience of transport; synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped shall be substituted; F. after Schedule VI and before Explanation, following entries shall be inserted, namely:- Schedule VII 0.75% Serial Number Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) 1. 7102 Goods other than those specified against serial number 1 in Schedule VI 2. 7104 Goods other than those specified against serial number 3 in Schedule VI ; G. after the Schedule VII, in the Explanation, for clause (ii) and the entries thereagainst, the following clause shall be substituted, namely:- (ii) The expression pre-packaged and labelled means a pre-packaged commodity as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (Central Act 1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (Central Act 1 of 2010) and the rules made thereunder. . 2. This notification shall come into force on the 18th day of July, 2022. ANURAG RASTOGI, Additional Chief Secretary to Government, Haryana, Excise and Taxation Department.