9911796707
TMI BlogAmendment of notification no. 46/ST-2, dated 30.06.2017 under the HGST Act, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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, in the Table, - In the said notification, - (A) in the Table, - (I) against serial number 3, under column (3), - (a) items (iii), (iv), (v), (va), (vi) and (ix) and the corresponding entries relating thereto under columns (4) and (5) shall be omitted; (b) against items (vii) and (x), for the existing entry under column (4), the following entry 6 shall be substituted; (c) in item (xii), for the brackets and figures (iii), (iv), (v), (va), (vi), (vii), (viii), (ix) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation to transportation of goods (including used house hold goods for personal use) supplied by a GTA where,- (a) GTA does not exercise the option to itself pay GST on the services supplied by it; 2.5 The credit of input tax charged on goods and services used in supplying the service has not been taken. [Please refer to Explanation no. (iv)] (b) GTA exercises the option to itself pay GST on services supplied by it. 2.5 (1) In respect of supplies on which GTA pays tax at the rate of 2.5%, GTA shall not take credit of input tax charged on goods and services us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (5) (vii) Goods transport services other than (i), (ii), (iii),(iv), (v), (vi) and (via) above. 9 - ; (V) against serial number 10, under column (3), - (a) after item (i) and the corresponding entries relating thereto under columns (4) and (5), the following entries shall be inserted, namely: - (3) (4) (5) (ia) Renting of goods carriage where the cost of fuel is included in the consideration charged from the service recipient. 6 - ; (b) in item (iii), after the brackets and figure (i) , the brackets and figures , (ia) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h care services. 2.5 The credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] ; (X) against serial number 32, under column (3), - (a) after item (i) and the corresponding entries relating thereto under columns (4) and (5), the following entries shall be inserted, namely: - (3) (4) (5) (ia)Services by way of treatment or disposal of biomedical waste or the processes incidental thereto by a common bio-medical waste treatment facility to a clinical establishment. 6 - ; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma; (xl) 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. ; (C) After Annexure IV, following annexure shall be added, namely: - Annexure V FORM Form for exercising the option by a Goods Transport Agency (GTA) for payment of GST on the GTA services supplied by him under forward charge before the commencement of any financial year to be submitted before the jurisdictional GST Authority. Reference No.- Date: - 1. I/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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