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Haryana Government Gazette

EXTRAORDINARY

Published by Authority

© Govt. of Haryana

No. 53-2018/Ext.] CHANDIGARH, FRIDAY, MARCH 30, 2018 (CHAITRA 9, 1940 SAKA)

gfj;k.kk ljdkj

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fnukad 30 ekpZ] 2018

la[;k 42@,lVh&2.— gfj;k.kk eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 19½] dh /kkjk 164 }kjk iznRr

'kfDr;ksa dk iz;ksx djrs gq,] gfj;k.kk ds jkT;iky] blds }kjk] gfj;k.kk eky vkSj lsok dj fu;e] 2017] dks vkxs

la'kksf/kr djus ds fy, fuEufyf[kr fu;e cukrs gSa] vFkkZr~%&

1-

(1) ;s fu;e gfj;k.kk eky vkSj lsok dj ¼ikapok la'kks/ku½ fu;e] 2018] dgs tk ldrs gSaA

(2)

bu fu;eksa esa] vU;Fkk micaf/kr ds flok;] ;s fu;e jkti= esa buds izdk’ku dh frfFk ls ykxw gksaxsA

2-

gfj;k.kk eky vkSj lsok dj fu;e] 2017 ¼ftUgsa] blesa] blds ckn] mDr fu;e dgk x;k gS½ esa] fu;e 45 esa]

mifu;e ¼1½ esa] var esa vkus okys Þtgka ,slk eky fdlh NqViqV dk;Z djus okys deZdkj dks lh/ks Hkstk tkrk gSß 'kCnksa ds

i'pkRk~] fuEufyf[kr 'kCn j[ks tk,axs] vFkkZr~:&

ÞvkSj tgka eky ,d NqViqV dk;Z djus okys deZdkj ls fdlh nwljs NqViqV dk;Z djus okys deZdkj dks Hkstk tkrk

gS] ogka pkyku] ç/kku ;k eky dks fdlh vU; NqViqV dk;Z djus okys deZdkj dks Hkstus okys NqViqV dk;Z djus

okys deZdkj }kjk tkjh fd;k tk ldrk gS:

ijarq ç/kku }kjk tkjh pkyku dks mlesa eky dh ek=k vkSj fooj.k minf'kZr djrs gq, NqViqV dk;Z djus

okys deZdkj }kjk i`"Bkafdr fd;k tk,xk] tgka eky ,d NqViqV dk;Z djus okys deZdkj ls nwljs dks Hkstk tkrk gS

;k ç/kku dks okil Hkstk tkrk gS%

ijarq ;g vkSj fd NqViqV dk;Z djus okys deZdkj }kjk i`"Bkafdr pkyku dks mlesa eky dh ek=k vkSj

fooj.k minf'kZr djrs gq, nwljs NqViqV dk;Z djus okys deZdkj }kjk i`"Bkafdr fd;k tk,xk] tgka eky ,d

NqViqV dk;Z djus okys deZdkj }kjk nwljs dks Hkstk tkrk gS ;k ç/kku dks okil Hkstk tkrk gSA^^A

3-

mDr fu;eksa esa] fu;e 129 esa] mifu;e ¼6½ esa] "LFkk;h lfefr ls ;Fkk vuqKkr fyf[kr esa fn, x, dkj.kksa }kjk

vUos"k.k iw.kZ djsxk" 'kCnksa ds LFkku ij] ",slh fyf[kr esa fn, x, dkj.kksa ls] tks çkf/kdj.k }kjk vuqKkr fd, tk,a]

vUos"k.k iw.kZ djsxk" 'kCn izfrLFkkfir fd;s tk,axsA

HARYANA GOVT. GAZ. (EXTRA.), MAR. 30, 2018 (CHTR. 9, 1940 SAKA)

1507

4-

mDr fu;eksa esa] fu;e 133 esa] mifu;e ¼3½ ds i'pkRk~] fuEufyf[kr mifu;e j[kk tk,xk] vFkkZr~ :&

Þ¼4½ ;fn fu;e 129 ds mifu;e ¼6½ esa fufnZ"V j{kksik; egkfuns'kd dh fjiksVZ esa ;g flQkfj'k dh tkrh gS fd

/kkjk 171 ;k bu fu;eksa ds mica/kksa dk mYya?ku gqvk gS ;k mYya?ku u gksus dh n'kk esa Hkh] ;fn çkf/kdj.k

dh ;g jk; gS fd ekeys esa vkxs vUos"k.k fd;k tkuk pkfg, ;k tkap dh tkuh pkfg,] rks og ekeys dks]

ys[kc) fd, tkus okys dkj.kksa ls] j{kksik; egkfuns'kd dks vf/kfu;e vkSj bu fu;eksa ds mica/kksa ds vuqlkj

vkxs vUos"k.k ;k tkap djokus ds fy, fufnZ"V dj ldsxkA^^A

5-

mDr fu;eksa esa] fu;e 134 ds LFkku ij] fuEufyf[kr fu;e izfrLFkkfir fd;k tk,xk] vFkkZr~:&

"134- fofu'p; cgqer }kjk fd;k tkuk.—¼1½ çkf/kdj.k dh cSBdksa esa x.kiwfrZ mlds U;wure rhu lnL;ksa ls gksxhA

¼2½ ;fn fdlh fcanq ij çkf/kdj.k ds lnL;ksa dh jk; fHkUu&fHkUu gS] rks ml fcanq dk fofu'p; mifLFkr vkSj

er nsus okys lnL;ksa ds cgqer dh jk; ds vuqlkj fd;k tk,xk vkSj er cjkcj gksus dh n'kk esa] v/;{k dk

nwljk ;k fu.kkZ;d er gksxkA^^A

6-

mDr fu;eksa esa] fu;e 138?k ds i'pkRk~] fuEufyf[kr O;k[;k tksM+h tk,xh rFkk izFke vizSy] 2018 ls tksM+h xbZ

le>h tk,xh] vFkkZr~:&

ÞO;k[;k— bl v/;k; ds ç;kstuksa ds fy,] ^jsy }kjk ifjogu fd;k x;k*] ^jsyos }kjk ekyksa dk ifjogu fd;k tkuk*]

^jsy }kjk ekyksa dk ifjogu* vkSj ^jsy }kjk eky dk lapyu* in esa ,sls ekeys lfEefyr ugha gSa] tgka jsy

}kjk iklZy LFkku dk iêkdj.k fn;k tkrk gS AßA

latho dkS'ky]

vij eq[; lfpo] gfj;k.kk ljdkj]

vkcdkjh rFkk djk/kku foHkkxA

HARYANA GOVERNMENT

EXCISE AND TAXATION DEPARTMENT

Notification

The 30th March, 2018

No. 42/ST-2.— In exercise of the powers conferred by section 164 of the Haryana Goods and Services Tax

Act, 2017 (19 of 2017), the Governor of Haryana, hereby makes the following rules further to amend the Haryana

Goods and Services Tax Rules, 2017, namely:-

1.

(1)

These rules may be called the Haryana Goods and Services Tax (Fifth Amendment) Rules, 2018.

(2)

Save as otherwise provided in these rules, they shall come into force on the date of their publication in

the Official Gazette.

2.

In the Haryana Goods and Services Tax Rules, 2017, (hereinafter called the said rules), in rule 45, in sub-rule

(1), after the words, “where such goods are sent directly to a job worker”, occurring at the end, the following words

and signs shall be inserted, namely:-

“and where the goods are sent from one job worker to another job worker, the challan may be issued either by

the principal or the job worker sending the goods to another job worker:

Provided that the challan issued by the principal may be endorsed by the job worker, indicating therein

the quantity and description of goods where the goods are sent by one job worker to another or are returned to

the principal:

Provided further that the challan endorsed by the job worker may be further endorsed by another job

worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to

another or are returned to the principal.”.

3.

In the said rules, in rule 127, in clause (iv), for the word, “tenth”, the words, “tenth day” shall be substituted.

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HARYANA GOVT. GAZ. (EXTRA.), MAR. 30, 2018 (CHTR. 9, 1940 SAKA)

4.

In the said rules, in rule 129, in sub-rule (6), for the words, “as allowed by the Standing Committee”, the

words, “as may be allowed by the Authority” shall be substituted.

5.

In the said rules, in rule 133, after sub-rule (3), the following sub-rules shall be inserted, namely:-

“(4) If the report of the Director General of Safeguards referred to in sub-rule (6) of rule 129 recommends

that there is contravention or even non-contravention of the provisions of section 171 or these rules, but

the Authority is of the opinion that further investigation or inquiry is called for in the matter, it may, for

reasons to be recorded in writing, refer the matter to the Director General of Safeguards to cause further

investigation or inquiry in accordance with the provisions of the Act and these rules.”.

6.

In the said rules, for rule 134, the following rule shall be substituted, namely:-

“134. Decision to be taken by the majority.- (1) A minimum of three members of the Authority shall

constitute quorum at its meetings.

(2)

If the Members of the Authority differ in their opinion on any point, the point shall be decided

according to the opinion of the majority of the members present and voting, and in the event of equality

of votes, the Chairman shall have the second or casting vote.”.

7.

In the said rules, after rule 138D, the following Explanation shall be added and shall be deemed to have been

added with effect from the 1st April, 2018, namely:-

“Explanation.— For the purposes of this Chapter, the expressions ‘transported by railways’, ‘transportation of goods

by railways’, ‘transport of goods by rail’ and ‘movement of goods by rail’ does not include cases

where leasing of parcel space by Railways takes place.”.

SANJEEV KAUSHAL,

Additional Chief Secretary to Government Haryana,

Excise and Taxation Department.

56152—C.S.—H.G.P., Chd.