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TMI BlogAmendment In Notification No.46-ST-2 Dated 30.6.2017 In Rate of Tax on Services.X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2017 , namely:- Amendment In the Haryana Government, Excise and Taxation Department, Notification No. 46/ST-2, dated the 30th June, 2017 , in the Table,- (i) against serial number 3, under columns (3), (4) and (5), for existing item (iii) and entries thereagainst; the following items and entries thereagainst shall be substituted, namely:- (3) (4) (5) (iii) Composite supply of works contract as defined in clause (119) of section 2 of the Haryana Goods and Services Tax Act, 2017 , supplied to the Government, a local authority or a Governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... han MantriAwasYojana; (e) a pollution control or effluent treatment plant, except located as a part of a factory; or (f) a structure meant for funeral, burial or cremation of deceased. 6 - (v) Composite supply of works contract as defined in clause (119) of section 2 of the Haryana Goods and Services Tax Act, 2017 , supplied by way of construction, erection, commissioning, or installation of original works pertaining to,- (a) railways, excluding monorail and metro; (b) a single residential unit otherwise than as a part of a residential complex; (c) low-cost houses up to a carpet area of 60 squ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] or 6 - ; (iii) against serial number 9, under columns (3), (4) and (5), for item (iii) and entries thereagainst, the following item and entries thereagainst shall be substituted, namely:- (3) (4) (5) (iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation .- goods transport agency means any person who p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation .- goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] or 6 Provided that the goods transport agency opting to pay state tax @ 6% under this entry shall, thenceforth, be liable to pay state tax @ 6% on all the services of GTA supplied by it. ; ..... X X X X Extracts X X X X X X X X Extracts X X X X
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