(2320)

Haryana Government Gazette

EXTRAORDINARY

Published by Authority

© Govt. of Haryana

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 64@th,lVh&2-& gfj;k.kk eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 19½] dh èkkjk 11 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

47@,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 47@,lVh&2] fnukad 30 twu] 2017 esa]&

¼i½

lkj.kh esa&

¼d½

Øe la[;k 4 ds lkeus] [kkuk ¼3½ esa] izfof"V esa] Þdsaæh; ljdkj] jkT; ljdkj] la?k jkT;{ks= iz’kklu]

LFkkuh; çkfèkdj.k ;kß dk yksi fd;k tk,xk(

¼[k½

Øe la[;k 5 ds lkeus] [kkuk ¼3½ esa] izfof"V esa] Þdsaæh; ljdkj] jkT; ljdkj] la?k jkT;{ks=] LFkkuh;

çkfèkdj.k ;kß 'kCnksa dk yksi fd;k tk,xk(

¼x½

Øe la[;k 9x vkSj mlds lkeus çfof"V;ksa ds i'pkr~] fuEufyf[kr Øe la[;k vkSj mlds lkeus çfof"V;ka

j[kh tk,axh] vFkkZr~% &

¼1½

¼2½

¼3½

¼4½

¼5½

Þ9?k

vè;k; 99

dsaæh; ljdkj] jkT; ljdkj ;k vk;dj vfèkfu;e] 1961 ¼1961

dk 43½ dh èkkjk 12dd ds varxZr iath—r fdlh laLFkk }kjk

pyk, tk jgs o`)kJe }kjk lsokvkas esa blds fuokfl;ksa dks

¼lkB o"kZ ;k vf/kd½ dks çfr lnL; çfr ekg iPphl gtkj :i,

rd izfrQy] ijarq izHkkfjr izfrQy esa cksÉMx] y‚Çtx vkSj

j[kj[kko ds fy, çHkkj lfEefyr gSA

dqN

ugÈ

dqN ugÈ Þ(

¼?k½

Øe la[;k 10 vkSj mlds lkeus çfof"V;ksa ds i'pkr~] fuEufyf[kr Øe la[;k vkSj mlds lkeus çfof"V;ksa

j[kh tk,axh] vFkkZr~% &

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

2321

¼1½

¼2½

¼3½

¼4½

¼5½

Þ10d

'kh"kZ

9954

—f"k mi;ksx gsrq fdlku ;k —f"kfon ds Vîwc osy rd fctyh

forj.k usVodZ dks foLrkfjr fd, tkus gsrq fuekZ.k] ifjfuekZ.k]

deh'kÇux] ;k cqfu;knh <kaps dh LFkkiuk ds }kjk fctyh forj.k

daifu;ksa }kjk iznk; dh tkus okyh lsok,a A

dqN ugÈ dqN ugÈ Þ(

¼³½

Øe la[;k 14 ds lkeus] [kkuk ¼3½ esa çfof"V esa] Þ?kksf"kr VSfjQ** 'kCnksa ds LFkku ij] Þiznk; ewY;ß 'kCnksa dks

çfrLFkkfir fd;k tk,xk(

¼p½

Øe la[;k 19d ds lkeus] [kkuk ¼5½ esa] çfof"V esa] Þ2018ß vadksa ds LFkku ij] Þ2019ß vad dks çfrLFkkfir

fd;k tk,xk (

¼N½

Øe la[;k 19[k ds lkeus] [kkuk ¼5½ esa] çfof"V esa] Þ2018ß vadksa ds LFkku ij] Þ2019ß vad dks çfrLFkkfir

fd;k tk,xk (

¼t½

Øe la[;k 24 vkSj mlds lkeus çfof"V;ksa ds i'pkr~] fuEufyf[kr Øe la[;k vkSj mlds lkeus çfof"V;ksa

j[kh tk,axh] vFkkZr~% &

¼1½

¼2½

¼3½

¼4½

¼5½

Þ24d

'kh"kZ 9967

;k

'kh"kZ

9985

y?kq ou mRiknu ds Hk.Mkj.k ds ekè;e ls lsok,aA

dqN ugÈ

dqN ugÈß(

¼>½

Øe la[;k 31 vkSj mlds lkeus çfof"V;ksa ds i'pkr~] fuEufyf[kr Øe la[;k vkSj mlds lkeus çfof"V;ka

j[kh tk,axh] vFkkZr~% &

¼1½

¼2½

¼3½

¼4½

¼5½

Þ31d

'kh"kZ 9971

;k 'kh"kZ

9991

dks;yk [kku Hkfo"; fufèk rFkk izdh.kZ mica/k vfèkfu;e] 1948

¼1948 dk dsUnzh; vf/kfu;e 46½ }kjk 'kkflr O;fä;ksa dks

dks;yk [kku Hkfo"; fufèk laxBu }kjk lsok,aA

dqN ugÈ

dqN ugÈß(

31[k

'kh"kZ 9971

;k 'kh"kZ

9991

ç'kklfud 'kqYd ds :i esa fopkj.k ds çfr vius lnL;ksa dks

jk"Vªh; isa'ku ç.kkyh ¼,uih,l½ }kjk lsok,a A

dqN ugÈ

dqN ugÈß(

¼¥½

Øe la[;k 34 vkSj mlds lkeus çfof"V;ksa ds i'pkr~] fuEufyf[kr Øe la[;k vkSj mlds lkeus çfof"V;ka

j[kh tk,axh] vFkkZr~% &

¼1½

¼2½

¼3½

¼4½

¼5½

Þ34d

'kh"kZ

9971

dsaæh; ljdkj] jkT; ljdkj] la?k jkT;{ks= }kjk muds miØeksa

;k lkoZtfud {ks= ds miØeksa ¼ih,l;w½ dks] ,sls miØeksa ;k

ih,l;w }kjk foÙkh; laLFkkuksa ls mBk, x, _.kksa dh xkjaVh ds

ekè;e ls iznk; dh tkus okyh lsok,a A

dqN ugÈ

dqN ugÈß(

¼V½

Øe la[;k 36d ds lkeus] [kkuk ¼3½ esa çfof"V esa] Þ36ß vadksa ds i'pkr~] Þ;k 40ß 'kCn vkSj vad j[ks tk,axs;

¼B½

Øe la[;k 47 vkSj mlds lkeus çfof"V;ksa ds i'pkr~] fuEufyf[kr Øe la[;k vkSj mlds lkeus çfof"V;ka

j[kh tk,axh] vFkkZr~% &

¼1½

¼2½

¼3½

¼4½

¼5½

Þ47d

'kh"kZ 9983

;k

'kh"kZ

9991

[kk| lqj{kk vkSj Hkkjrh; ekud çkfèkdj.k ¼,Q,l,l,vký

}kjk [kk| O;kikj lapkydksa dks ykblsaÇlx] iathdj.k vkSj [kk|

uewuksa dh fo'ys"k.k ;k ijh{k.k ds ekè;e ls lsok,a A

dqN ugÈ

dqN ugÈß(

¼M½

Øe la[;k 55 vkSj mlds lkeus çfof"V;ksa ds i'pkr~] fuEufyf[kr Øe la[;k vkSj mlds lkeus çfof"V;ksa

j[kh tk,axh] vFkkZr~% &

2322

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

¼1½

¼2½

¼3½

¼4½

¼5½

Þ55d

'kh"kZ 9986

i'kqvksa ds —f=e xHkkZèkku ¼?kksM+ksa ls fHkUUk½ ds ekè;e ls lsok,a A

dqN ugÈ

dqN ugÈß(

¼<½

Øe la[;k 65d vkSj mlds lkeus çfof"V;ksa ds i'pkr~] fuEufyf[kr Øe la[;k vkSj mlds lkeus

çfof"V;ksa j[kh tk,axh] vFkkZr~% &

¼1½

¼2½

¼3½

¼4½

¼5½

Þ65[k

'kh"kZ 9991

;k

dksÃ

vU; 'kh"kZ

vf/kd j‚;YVh laxzg Bsdsnkj ¼Ãvkjlhlh½ dks

fdlh jkT; ljdkj }kjk [kuu iêk èkkjdksa

ls j‚;YVh ,d= fd, tkus dk vfèkdkj

lkSaius ds ekè;e ls vkiwÆr dh tkus okyh

lsok,a A

O;k[;k&

Þ[kuu iêk èkkjdksß ls vfHkçk; gSa] ,sls O;fä

ftls [kku vkSj [kfut ¼fodkl vkSj

fofu;eu½ vfèkfu;e] 1957 ¼1957 dk 67½

;k mlds v/khu cuk, fu;ekas ;k jkT;

ljdkj }kjk [kfut ¼fodkl vkSj fofu;eu½

vfèkfu;e] 1957 ¼1957 dk 67½ dh èkkjk

15¼1½ ds v/khu cuk;s x, fu;eks ds v/khu

[kuu iêk] [knku iêk ;k ykblsal ;k vU;

[kfut fj;k;r nh xbZ gS A

'kwU;

c'krZsa fd Bsdk vofèk dh lekfIr

ij] Ãvkjlhlh jkT; ljdkj dks

,d [kkrk çLrqr djsxk vkSj

çekf.kr djsxk fd j‚;YVh ij

iV~Vk&/kkfj;ksa }kjk tek dh xbZ

eky vkSj lsok dj dh jkf'k

j‚;YVh ,d= fd, tkus ds

vfèkdkj ds leuqns'ku dh lsok ij

NwV nh xà eky vkSj lsok dj ls

vfèkd gS vkSj tgka [kuu

iV~Vk&/kkfj;ksa }kjk Hkqxrku dh xÃ

eky vkSj lsok dj dh ,slh jkf'k

NwV nh xà jkf'k ls de gS] rks

NwV ,slh èkujkf'k rd lhfer gksxh

tks [kuu iêkèkkjdksa }kjk Hkqxrku

dh xà eky vkSj lsok dj dh

jkf'k ds cjkcj gks vkSj eky vkSj

lsok dj j‚;YVh ij [kuu

iêkèkkjdksa }kjk Hkqxrku dh xÃ

eky vkSj lsok dj vkSj j‚;YVh

,d=hdj.k&vfèkdkj ds leuqns'ku

dh lsok ij nh xà eky vkSj lsok

dj NwV ds chp varj dk

Ãvkjlhlh }kjk Hkqxrku fd;k

tk,xk Aß

¼.k½

Øe la[;k 77 vkSj mlds lkeus çfof"V;ksa ds i'pkr~] fuEufyf[kr Øe la[;k vkSj mlds lkeus çfof"V;ka

j[kh tk,axh] vFkkZr~% &

¼1½

¼2½

¼3½

¼4½

¼5½

Þ77d

'kh"kZ 9995

fuEufyf[kr esa yxs gq,] ml le; ykxw fdlh fof/k ds v/khu

iathd`r vfuxfer fudk; ;k xSj&ykHkdkjh laLFkk }kjk çnÙk

lsok,a]&

¼i½ vkS|ksfxd ;k —f"k Jfed ;k fdlku ds dY;k.k ls lacafèkr

xfrfofèk;ka( ;k

¼ii½ O;kikj] okf.kT;] m|ksx] —f"k] dyk] foKku] lkfgR;]

laL—fr] [ksy] f'k{kk] lkekftd dY;k.k] èkekZFkZ xfrfofèk;ksa

vkSj i;kZoj.k dh lqj{kk dk çksUu;u]

çfr o"kZ çfr lnL; ,d gtkj #i;s ¼1000@&:Ik;s½ dh jkf'k

rd lnL;rk 'kqYd ds :i esa izfrQy ds fy, vius lnL;ksa

gsrqA

dqN ugha

dqN ugha**;

¼ii½

iSjkxzkQ 3 esa] O;k[;k esa] [k.M ¼iii½ ds i'pkr~] fuEufyf[kr [k.M j[kk tk,xk] vFkkZr~%&

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

2323

Þ¼iv½ 'kadkvksa ds fuokj.k gsrq] ;g Li"V fd;k tkrk gS fd dsUnzh; rFkk jkT; 'kS{kf.kd cksMks± dks] Nk=ksa dh ijh{kk

vk;ksftr fd, tkus ds ekè;e ls çnku dh tkus okyh lsokvksa ds lhfer mís'; gsrq 'kSf{kd laLFkku ds :i

esa ekuk tk,xk AßA

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. 64/GST-2.— In exercise of the powers conferred by Sub-section (1) of Section 11 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. 47/ST-2, dated the 30th June, 2017, namely:-

Amendment

In the Haryana Government, Excise and Taxation Department, notification No. 47/ST-2, dated the

30th June, 2017, -

(i)

In the Table, -

(a)

against serial number 4, in the entry in column (3), the words “Central Government, State Government,

Union territory, local authority or” shall be omitted;

(b)

against serial number 5, in the entry in column (3), the words “Central Government, State Government,

Union territory, local authority or” shall be omitted;

(c)

after serial number 9C and the entries thereagainst, the following serial number and entries thereagainst

shall be inserted, namely: -

(1)

(2)

(3)

(4)

(5)

“9D

Chapter 99

Services by an old age home run by Central Government,

State Government or by an entity registered under section

12AA of the Income-tax Act, 1961 (43 of 1961) to its

residents (aged 60 years or more) against consideration upto

twenty five thousand rupees per month per member

provided that the consideration charged is inclusive of

charges for boarding, lodging and maintenance.

Nil

Nil”;

(d)

after serial number 10 and the entries thereagainst, the following serial number and entries hereagainst

shall be inserted, namely: -

(1)

(2)

(3)

(4)

(5)

“10A

Heading

9954

Services supplied by electricity distribution utilities by way of

construction, erection, commissioning, or installation of

infrastructure for extending electricity distribution network upto

the tube well of the farmer or agriculturalist for agricultural use.

Nil

Nil”;

(e)

against serial number 14, in the entry in column (3), for the words “declared tariff”, the words “value of

supply” shall be substituted;

(f)

against serial number 19A, in the entry in column (5), for the figures “2018”, the figures “2019” shall

be substituted;

(g)

against serial number 19B, in the entry in column (5), for the figures “2018”, the figures “2019” shall

be substituted;

2324

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

(h)

after serial number 24 and the entries thereagainst, the following serial number and entries thereagainst

shall be inserted, namely: -

(1)

(2)

(3)

(4)

(5)

“24A

Heading

9967

or

Heading

9985

Services by way of warehousing of minor forest produce.

Nil

Nil”;

(i)

after serial number 31 and the entries thereagainst, the following serial numbers and entries thereagainst

shall be inserted, namely: -

(1)

(2)

(3)

(4)

(5)

“31A

Heading

9971 or

Heading

9991

Services by Coal Mines Provident Fund Organization to

persons governed by the Coal Mines Provident Fund and

Miscellaneous Provisions Act, 1948 (46 of 1948).

Nil

Nil

31B

Heading

9971 or

Heading

9991

Services by National Pension System (NPS) Trust to its

members against consideration in the form of administrative

fee.

Nil

Nil”;

(j)

after serial number 34 and the entries thereagainst, the following serial number and entries thereagainst

shall be inserted, namely: -

(1)

(2)

(3)

(4)

(5)

“34A

Heading

9971

Services

supplied

by

Central

Government,

State

Government, Union territory to their undertakings or Public

Sector Undertakings(PSUs) by way of guaranteeing the

loans taken by such undertakings or PSUs from the financial

institutions.

Nil

Nil”;

(k)

against serial number 36A, in the entry in column (3), after the figures “36” the word and figures “or

40” shall be inserted;

(l)

after serial number 47 and the entries thereagainst, the following serial number and entries thereagainst

shall be inserted, namely: -

(1)

(2)

(3)

(4)

(5)

“47A

Heading

9983

or

Heading

9991

Services by way of licensing, registration and analysis or

testing of food samples supplied by the Food Safety and

Standards Authority of India (FSSAI) to Food Business

Operators.

Nil

Nil”;

(m)

after serial number 55 and the entries thereagainst, the following serial number and entries thereagainst

shall be inserted, namely: -

(1)

(2)

(3)

(4)

(5)

“55A

Heading

9986

Services by way of artificial insemination of livestock (other

than horses).

Nil

Nil”;

(n)

after serial number 65A and the entries thereagainst, the following serial number and entries

thereagainst shall be inserted, namely: -

(1)

(2)

(3)

(4)

(5)

“65B

Heading

9991

or

any

other

Heading

Services supplied by a State Government

to Excess Royalty Collection Contractor

(ERCC) by way of assigning the right to

collect royalty on behalf of the State

Government on the mineral dispatched by

the mining lease holders.

Nil

Provided that at the end of the

contract period, ERCC shall

submit an account to the State

Government and certify that the

amount of goods and services tax

deposited

by

mining

lease

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

2325

(1)

(2)

(3)

(4)

(5)

Explanation.- “mining lease holder” means

a person who has been granted mining

lease, quarry lease or license or other

mineral concession under the Mines and

Minerals (Development and Regulation)

Act, 1957 (67 of 1957), the rules made

thereunder or the rules made by a State

Government under sub-section (1) of

section 15 of the Mines and Minerals

(Development and Regulation) Act, 1957.

holders on royalty is more than

the goods and services tax

exempted

on

the

service

provided by State Government to

the ERCC of assignment of

right to collect royalty and where

such amount of goods and

services tax paid by mining lease

holders is less than the amount

of

goods

and

services

tax

exempted, the exemption shall

be restricted to such amount as is

equal to the amount of goods and

services tax paid by the mining

lease holders and the ERCC shall

pay

the

difference

between

goods and services tax exempted

on the service provided by State

Government to the ERCC of

assignment of right to collect

royalty and goods and services

tax paid by the mining lease

holders on royalty.”;

(o)

after serial number 77 and the entries thereagainst, the following serial number and entries thereagainst

shall be inserted, namely: -

(1)

(2)

(3)

(4)

(5)

“77A

Heading

9995

Services provided by an unincorporated body or a non-profit

entity registered under any law for the time being in force,

engaged in,-

(i) activities relating to the welfare of industrial or

agricultural labour or farmers; or

(ii)

promotion

of

trade,

commerce,

industry,

agriculture, art, science, literature, culture, sports,

education, social welfare, charitable activities and

protection of environment,

to its own members against consideration in the form of

membership fee upto an amount of one thousand rupees (Rs

1000/-) per member per year.

Nil

Nil”;

(ii)

in paragraph 3, in the Explanation, after clause (iii), the following clause shall be inserted, namely:-

(iii)

“(iv) For removal of doubts, it is clarified that the Central and State Educational Boards shall be treated as

Educational Institution for the limited purpose of providing services by way of conduct of examination to the

students.”.

SANJEEV KAUSHAL,

Additional Chief Secretary to Government Haryana,

Excise and Taxation Department.

56426—C.S.—H.G.P., Chd.