(2315)

Haryana Government Gazette

EXTRAORDINARY

Published by Authority

No. 127-2018/Ext.] CHANDIGARH, FRIDAY, JULY 27, 2018 (SRAVANA 5, 1940 SAKA)

gfj;k.kk ljdkj

vkcdkjh rFkk djk/kku foHkkx

vf/klwpuk

fnukad 27 tqykbZ] 2018

la[;k 63@th,lVh&2-& gfj;k.kk eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 19½ dh èkkjk 9 dh mi&èkkjk ¼1½]

èkkjk 11 dh mi&èkkjk ¼1½] èkkjk 15 dh mi&èkkjk ¼5½ vkSj èkkjk 16 dh mi&èkkjk ¼1½ }kjk çnÙk 'kfä;ksa dk ç;ksx djrs

gq,] gfj;k.kk ds jkT;iky] bl ckr ls larq"V gksrs gq, fd ,slk djuk tufgr esa vko';d gS] ifj"kn~ dh flQkfj'kksa ij]

blds }kjk] gfj;k.kk ljdkj] vkcdkjh rFkk djk/kku foHkkx] vf/klwpuk la[;k 46@,lVh&2] fnukad 30 twu] 2017 esa

fuEufyf[kr la’kks/ku djrs gSa] vFkkZr~%&

la’kks/ku

gfj;k.kk ljdkj] vkcdkjh rFkk djk/kku foHkkx] vf/klwpuk la[;k 46@,lVh&2] fnukad 30 twu] 2017 esa] lkj.kh

esa]&

¼i½

Øe la[;k 7 ds lkeus]&

[kkuk ¼3½] ¼4½ vkSj ¼5½ ds uhps] en ¼i½ rFkk mlds lkeus çfof"V;ksa ds LFkku ij] fuEufyf[kr en rFkk

mlds lkeus izfof"V;ka izfrLFkkfir dh tk,axh] vFkkZr~%&

¼3½

¼4½

¼5½

Þ¼i½

fdlh lsok ds }kjk ;k mlds ,d fgLls ds :i esa ,slh oLrqvksa dk iznk;

tks ,sls [kk|&IknkFkZ ;k vU; oLrqvksa ds :i esa gksa ftldk ekuo }kjk HkksT; çnkFkZ

ds :i esa miHkksx fd;k tkrk gks ;k tks vU; dksÃ is; ds :i esa gks] ftls fdlh

jsLVksjsUV] ÃÇVx TokbaV] ftuesa eSl] dSaVhu Hkh vkrs gSa] ds }kjk ijkslk tkrk gks]

pkgs budk miHkksx mlh ifjlj esa] tgka fd ,sls [kk| IknkFkZ ekuo ds }kjk HkksT;

IknkFkZ ds :i esa miHkksx fd, tkus okyh vU; oLrq,a ;k is; dk iznk; fd;k tk

jgk gks] gksrk gks ;k mlls ckgj gksrk gks] muls fHkUu tks fd fdlh gksVy] bUl]

xsLV gkml] Dycl] dSai lkbV~l ;k vU; okf.kfT;d LFkku ds :i esa gSa] ftudk

mi;ksx vkokl ;k Bgjus ds LFkku ds :i esa gksrk gks] ftudk Bgjus dh fdlh Hkh

;wfuV dk ?kksf"kr VSfjQ çfr ;wfuV çfrfnu lkr gTkkj ik¡p lkS #i, vkSj blls

vfèkd ;k lerqY; gks

O;k[;k 1: bl çfof"V esa fdlh dSaVhu] eSl] dSQsVsfj;k ;k fdlh laLFkk tSls fd

Ldwy] dkyst] vLirky] vkS|ksfxd bdkÃ] dk;kZy; ds Hkkstu okys LFkku] esa dh

2.5

c'krs± fd ,slh lsokvksa ds

iznk; esa ç;qä oLrqvksa

vkSj lsokvksa ij izHkkfjr

buiqV VSDl dh ØsfMV

dks u fy;k x;k gksA

—i;k O;k[;k la[;k ¼iv½

ns[ksa]

2316

HARYANA GOVT. GAZ. (EXTRA.), JULY 27, 2018 (SRVN. 5, 1940 SAKA)

¼3½

¼4½

¼5½

tkus okyk ,slk iznk; Hkh 'kkfey gS tks fd fdlh ,slh laLFkk ;k fdlh vU;

O;fä }kjk ,slk iznk; ds fy, ,slh laLFkk ds lkFk gq, vuqcaèk ds rgr dh tk

jgh gks] c'krZsa fd ,slk iznk; mRlo ;k lekjksg vkèkkfjr u gks A

O;k[;k 2: bl çfof"V esa os iznk; ugÈ vk,axs tks fd Øe la[;k 7 ¼v½ esa

mfYyf[kr gSa A

O;k[;k 3: Þ?kksf"kr VSfjQ** esa Bgjus dh ;wfuV ¼tks fd fdjk, ij Bgjus ds fy,

nh xÃ gks½ esa miyCèk djkÃ tkus okyh lHkh lqfoèkkvksa tSls fd QuÊpj]

,;jdaMh'kuj] jsfÝtjsVj ;k vU; dksÃ lqfoèkk] ij yxus okys lHkh çHkkj Hkh vkrs

gSa ysfdu ,slh ;wfuV ij çdkf'kr çHkkj ij fn, tkus okys fdlh ^fMLdkmaV* dks

'kkfey ugÈ fd;k tk,xk A

¼id½ Hkkjrh; jsy ;k Hkkjrh; jsyos dSVÇjx ,aM VwfjTe dkiksZjs'ku fyfeVsM ;k

muds ykblSafl;ksa ds }kjk xkM+h esa ;k IysVQkeZ ij [kk| inkFkks± dh] ftudk ekuo

ds }kjk HkksT; inkFkZ ds :i esa miHkksx fd;k tkrk gks] ;k fdlh Hkh is; dk

iznk;A

2.5

c'krs± fd ,slh lsokvksa ds

iznk; esa ç;qä oLrqvksa

vkSj lsokvksa ij izHkkfjr

buiqV VSDl dh ØsfMV

dks u fy;k x;k gks A

[—i;k O;k[;k la[;k

¼iv½ ns[ksa]

[k-

en ¼ii½] ¼vi½ vkSj ¼viii½ esa]&

¼d½

ÞVSfjQ ?kksf"krß 'kCn tgk¡ dgha Hkh vk,a ds LFkku ij] Þiznk; dk ewY;ß 'kCn çfrLFkkfir fd, tk,axs(

¼[k½

O;k[;k dk yksi dj fn;k tk,xk(

[kkuk ¼3½] ¼4½ vkSj ¼5½ esa] en ¼v½ rFkk mlds lkeus çfof"V;ksa ds LFkku ij] fuEufyf[kr en rFkk mlds

lkeus izfof"V;ka çfrLFkkfir dh tk,axh] vFkkZr~% &

¼3½

¼4½

¼5½

Þ¼v½

fdlh lsok ;k mlds ,d fgLls ds :Ik esa [kk| inkFkZ ;k vU; oLrq,a ftudk

ekuo }kjk HkksT; inkFkZ ds :i esa miHkksx fd;k tkrk gks ;k fdlh is; dh fdlh çn'kZuh

g‚y] lekjksg] lEesyu] eSfjt g‚y vkSj vU; vkmVMksj@buMksj lekjksg esa dh tkus okyk

iznk;] tks fd mRlo ;k lekjksg ds volj ij gksrh gks A

&ß(

¼ii½

Øe la[;k 9 ds lkeus] [kkuk ¼3½] ¼4½ vkSj ¼5½ esa] en ¼vi½ rFkk mlds lkeus çfof"V;ksa ds LFkku ij fuEufyf[kr

en rFkk mlds lkeus izfof"V;ka çfrLFkkfir dh tk,axh] vFkkZr~% &

¼3½

¼4½

¼5½

Þ¼vi½ eky dk cgq lkèku }kjk ifjogu

O;k[;k&

¼1½

Þcgq lkèku }kjk ifjoguß ls vfHkçk; gS] cgq lk/ku ifjogudrkZ }kjk eky dks mBkus

ds LFkku ls eky dh fMyhojh ds LFkku rFkk ifjogu ds de ls de nks fHkUu <axksa }kjk

ekyksa dk ifjogu;

¼2½

Þifjogu ds lkèku ds çdkjß ls vfHkçk; gS] eky dks lM+d] gokÃ tgkt] jsy]

varjnsZ'kh; ty ekxZ ;k leqæ ds ekxZ ls ifjogu fd;k tkuk (

¼3½

Þcgq lkèku ifjogudrkZß ls vfHkçk; gS ,slk O;fä tks]&

¼d½

,slh lafonk djrk gS ftlds v/khu og fdjk, ds fy, cgqçdkj ds lkèkuksa ds

}kjk ifjogu djus dk opu nsrk gS(

¼[k½

cgq lkèku ifjogu esa çèkku ds :i esa dk;Z djrk gS u fd fdlh ikjs"kd ;k

ikjsf"krh ;k fdlh dSfj;j Hkkxhnkjh ds :i esa vfHkdrkZ ds :i esa dke djrk

gks vkSj tks fd mä lafonk dks iwjk djus dh ftEesnkjh ysrk gks A

¼vii½ mi;qZä ¼i½] ¼ii½] ¼iii½] ¼iv½] ¼v½ vkSj ¼vi½ ls fHkUu eky ifjogu lsok,aA

&ß(

HARYANA GOVT. GAZ. (EXTRA.), JULY 27, 2018 (SRVN. 5, 1940 SAKA)

2317

¼iii½ Øe la[;k 22 vkSj mlds lkeus çfof"V;ksa ds LFkku ij] fufEufyf[kr Øe la[;k rFkk mlds lkeus fuEufyf[kr

izfof"V;ka çfrLFkkfir dh tk,axh] vFkkZr~ % &

¼1½

¼2½

¼3½

¼4½

¼5½

Þ22 'kh"kZ 9984

¼nwjlapkj

çlkj.k vkSj

lwpuk

vkiwÆr

lsok,a½

¼d½ dsoy Ã&cqd dk iznk;

O;k[;k&

bl vfèklwpuk ds iz;kstu ds fy,] Ã&cqDl~ ls vfHkçk; gS] fdlh eqfær

iqLrd ¼tks fd lhek 'kqYd VSfjQ vfèkfu;e] 1975 ¼1975 dk dsUnzh;

vf/kfu;e 51½ dh çFke vuqlwph ds VSfjQ en 4901 ds varxZr vkrh gS½

ds bySDVªkfud laLdj.k dk v‚uykbu iznk; ftls daI;wVj ij ;k gkFk esa

ysdj i<+s tkus okys midj.k ls i<+k tk ldrk gS A

2.5

¼ii½ mijksDr ¼i½ ls fHkUu nwjlapkj] çlkj.k vkSj lwpuk vkiwÆr lsok,a;

&ß-

latho dkS’ky]

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

vkcdkjh rFkk djk/kku foHkkxA

HARYANA GOVERNMENT

EXCISE AND TAXATION DEPARTMENT

Notification

The 27th July, 2018

No. 63/GST-2.— In exercise of the powers conferred by Sub-section (1) of Section 9, Sub-section (1) of

Section 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 being satisfied that it is necessary in the public interest so to do,

on the recommendations of the Council, hereby makes the following amendments in the Haryana Government,

Excise and Taxation Department, notification No. 46/ST-2, dated the 30^th 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, -

(a)

against serial number 7, in column (3)-

for item (i), and the entries thereagainst in columns (3), (4) and (5), the following shall be substituted,

namely: -

(3)

(4)

(5)

“(i)

Supply, by way of or as part of any service, of goods, being food or any

other article for human consumption or any drink, 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, campsites or other commercial places meant

for residential or lodging purposes having declared tariff of any unit of

accommodation of seven thousand five hundred rupees and above per unit per

day or equivalent;

Explanation 1: This item includes such supply at a canteen, mess, cafeteria or

dining space of an institution such as a school, college, hospital, industrial

unit, office, by such institution or by any other person based on a contractual

arrangement with such institution for such supply, provided that such a supply

2.5

Provided that credit of

input tax charged on

goods and services used

in supplying the service

has

not

been

taken

[Please

refer

Explanation no. (iv)]

2318

HARYANA GOVT. GAZ. (EXTRA.), JULY 27, 2018 (SRVN. 5, 1940 SAKA)

(3)

(4)

(5)

is not event based or occasional.

Explanation 2:This item excludes the supplies covered under the Serial

No. 7 (v)

Explanation 3:“declared tariff” includes charges for all amenities provided in

the unit of accommodation (given on rent for stay) like furniture, air

conditioner, refrigerators or any other amenities, but without excluding any

discount offered on the published charges for such unit.

(ia)

Supply, of goods, being food or any other article for human

consumption or any drink, by the Indian Railways or Indian Railways Catering

and Tourism Corporation Ltd. or their licensees, whether in trains or at

platforms.

2.5

Provided that credit of

input tax charged on

goods and services used

in supplying the service

has

not

been

taken

[Please

refer

Explanation No. (iv)]”;

in items (ii), (vi) and (viii),-

for the words “declared tariff”, wherever occurring, the words “value of supply” shall be

substituted;

the Explanation shall be omitted;

for item (v) and the entries thereagainst in columns (3), (4) and (5), the following shall be substituted,

namely: -

(3)

(4)

(5)

“(v)

Supply, by way of or as part of any service, of goods, being food or

any other article for human consumption or any drink, at Exhibition halls,

Events, Conferences, Marriage Halls and other outdoor/indoor functions

that are event based and occasional in nature.

-”;

(ii)

against serial number 9, for item (vi), in column (3) and the entries thereagainst, under columns (3), (4) and

(5), the following shall be substituted, namely: -

(3)

(4)

(5)

“(vi) Multimodal transportation of goods.

Explanation.-

(a)

“multimodal transportation” means carriage of goods, by at least two different

modes of transport from the place of acceptance of goods to the place of delivery of

goods by a multimodal transporter;

(b)

“mode of transport” means carriage of goods by road, air, rail, inland

waterways or sea;

(c)

“multimodal transporter” means a person who,-

(A)

enters into a contract under which he undertakes to perform multimodal

transportation against freight; and

(B)

acts as principal, and not as an agent either of the consignor, or

consignee or of the carrier participating in the multimodal

transportation and who assumes responsibility for the performance of

the said contract.

(vii) Goods transport services other than (i), (ii), (iii), (iv), (v) and (vi) above.

-”;

HARYANA GOVT. GAZ. (EXTRA.), JULY 27, 2018 (SRVN. 5, 1940 SAKA)

2319

(iii)

for serial number 22 and the entries thereagainst, the following shall be substituted, namely: -

(1)

(2)

(3)

(4)

(5)

“22

Heading 9984

(Telecommuni

cations,

broadcasting

and

information

supply

services.)

(i)

Supply consisting only of e-book

Explanation.-

For the purposes of this notification, “e-books” means an electronic

version of a printed book (falling under tariff item 4901 in the First

Schedule to the Customs Tariff Act, 1975 (51 of 1975)) supplied online

which can be read on a computer or a hand held device.

2.5

(ii)

Telecommunications, broadcasting and information supply services

other than (i) above.

-”.

SANJEEV KAUSHAL,

Additional Chief Secretary to Government Haryana,

Excise and Taxation Department.

56426—C.S.—H.G.P., Chd.