Amendment of Notification no. 46/ST-2, dated 30.06.2017 under the HGST Act, 2017 - 54/GST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 20th October, 2023 No. 54/GST-2. In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 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.46/ST-2, dated the 30th June, 2017, namely:- AMENDMENT In the Haryana Government, Excise and Taxation Department, notification No. 46/ST-2, dated the 30th June, 2017, - (A) in the Table, (i) against serial number 8, under column (3), in item (vi), after the condition in column (5), the following condition shall be inserted, namely:- Provided further that where the supplier of input service in the same line of business charges State tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid/payable at the rate of 2.5%, shall not be taken. Illustration: A engages B for transport from New Delhi to Jaipur in a motor cab for Rs. 1000. B , for supplying the said service, hires a motor cab with operator from C for Rs. 800. C charges B State tax at the rate of 6% (Rs. 48). If B charges A State tax at the rate of 2.5%, he shall be entitled to take input tax credit on the input service in the same line of business supplied by C only to the extent of Rs. 20 (2.5% of Rs. 800) and not Rs. 48. ; (ii) against serial number 10, under column (3), in item (i), after the condition in column (5), the following condition shall be inserted, namely:- Provided further that where the supplier of input service in the same line of business charges State tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid/payable at the rate of 2.5%, shall not be taken. Illustration: A engages B for transport from New Delhi to Jaipur in a motor cab for Rs. 1000. B , for supplying the said service, hires a motor cab with operator from C for Rs. 800. C charges B State tax at the rate of 6% (Rs. 48). If B charges A State tax at the rate of 2.5%, he shall be entitled to take input tax credit on the input service in the same line of business supplied by C only to the extent of Rs. 20 (2.5% of Rs. 800) and not Rs. 48. ; (iii) against serial number 34,- (a) under column (3), in item (iv), for the words totalisator or a license to , the words licensing a shall be substituted; (b) under column (3), item (v) and the entries there against shall be omitted; (B) in the Annexure: Scheme of Classification of Services,- (i) serial number 696 and the entries there against shall be omitted; (ii) serial number 698 and the entries there against shall be omitted. 2. This notification shall come into force with effect from the 20 th day of October, 2023. DEVINDER SINGH KALYAN, Principal Secretary to Government, Haryana, Excise and Taxation Department