Amendment of Notification No. 47/GST-2, dated 30.06.2017 under the HGST Act, 2017 - 04/GST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 12th January, 2023 No. 04/GST-2. - In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) and (3) 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,- (i) against serial number 12, under column (3), the following explanation shall be inserted, namely:- Explanation. - For the purpose of exemption under this entry, this entry shall cover services by way of renting of residential dwelling to a registered person where, (i) the registered person is proprietor of a proprietorship concern and rents the residential dwelling in his personal capacity for use as his own residence and; (ii) such renting is on his own account and not that of the proprietorship concern. ; (ii) serial number 23A and the entries thereagainst shall be omitted. 2. This notification shall be deemed to have come into force with effect from the 1st January, 2023. ANURAG RASTOGI, Additional Chief Secretary to Government, Haryana, Excise and Taxation Department