Amendment of Notification no. 86/GST-2, dated 18.09.2018 under the HGST Act, 2017 - 31/GST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 9th October, 2024 No. 31/GST-2. In exercise of the powers conferred by sub-section (3) of section 1, read with section 51 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 amendment in the Haryana Government, Excise and Taxation Department, Notification No. 86/GST-2, dated the 18th September, 2018, namely: Amendment In the Haryana Government, Excise and Taxation Department, Notification No. 86/GST-2, dated the 18th September, 2018,- (i) after clause (c) and before the first proviso, the following clause shall be inserted, namely:- (d) any registered person receiving supplies of metal scrap falling under Chapters 72 to 81 in the First Schedule to the Customs Tariff Act, 1975 (Central Act 51 of 1975), from other registered person ; (ii) for the third proviso, the following proviso shall be substituted, namely:- Provided also that nothing in this notification shall apply to the supply of goods or services or both, which takes place between one person to another person specified under clauses (a), (b), (c) and (d) of sub-section (1) of section 51 of the said Act, except the person referred to in clause (d) of this notification. . 2. This notification shall come into force on the 10th October, 2024. DEVINDER SINGH KALYAN, Principal Secretary to Government, Haryana, Excise and Taxation Department.