9911796707
TMI BlogAmendment in Notification No. 46/ST-2 dated 30.06.2017 under HGST Act, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... on 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the Haryana Government, Excise and Taxation Department, notification No. 46/ST-2, dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all be substituted, namely:- (3) (4) (5) (iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tem (iv) shall be omitted; (d) for existing item (ix), the following item shall be substituted, namely:- (ix) Accommodation, food and beverage services other than (ii), (iii), (v), (vi), (vii) and (viii) above. Explanation. - For the removal of doubt, it is hereby clarified that, supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 26, under column (3), in item (i), after sub-item (h), the following item shall be inserted, namely: - (i) manufacture of handicraft goods. Explanation . - The expression handicraft goods shall have the same meaning as assigned to it in the Haryana Government, Excise and Taxation Department, Notification No. 83/ST-2, dated the 22nd September, 2017 as amended from time to time. . Thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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