(3405)

Haryana Government Gazette

EXTRAORDINARY

Published by Authority

No. 181-2018/Ext.] CHANDIGARH, THURSDAY, OCTOBER 25, 2018 (KARTIKA 3, 1940 SAKA)

gfj;k.kk ljdkj

vkcdkjh rFkk djk/kku foHkkx

vf/klwpuk

fnukad 25 vDrwcj] 2018

l[a;k 95@th,lVh&2-— gfj;k.kk eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 19½] dh /kkjk 23 dh mi&/kkjk ¼2½

}kjk iznRr 'kfDr;ksa dk iz;ksx djrs gq, vkSj ifj"kn~ dh flQkfj’kksa ij] gfj;k.kk ds jkT;iky] blds }kjk] gfj;k.kk

ljdkj] vkcdkjh rFkk djk/kku foHkkx] vf/klwpuk la[;k 83@,lVh&2] fnukad 22 flracj] 2017] dks mu ckrksa ds flok;

vf/kØe.k djrs gq,] ftUgsa ,sls vf/kØe.k ls iwoZ fd;k x;k Fkk ;k djus dk yksi fd;k x;k Fkk] uSfefRrd djk/ks;

O;fDr;ksa ds izoxksZa dks ¼ftUgsa blesa] blds i’pkr~ **,sls O;fDr** dgk x;k gS½ fofufnZ"V djrs gaS] ftUgsa mDr vf/kfu;e ds

v/khu jftLVªhdj.k izkIr djus ls NwV gksxh&

¼i½

,sls O;fDr] tks ,sls gLrf’kYi eky dk vUrjjkfT;d djk/ks; iznk; dj jgs gSa] tks gfj;k.kk ljdkj]

vkcdkjh rFkk djk/kku foHkkx] vf/klwpuk la[;k 71@th,lVh&2] fnukad 27 tqykbZ] 2018 dh **O;k[;k** esa

ifjHkkf"kr gSa vkSj v/;k;] 'kh"kZ] mi'kh"kZ ;k mDr vf/klwpuk esa varfoZ"V lkj.kh ds [kkuk ¼2½ esa fofufnZ"V

VSfjQ en ds v/khu vkrs gSa vkSj ftudk fooj.k mDr vf/klwpuk dh lkj.kh ds [kkuk ¼3½ esa rRLFkkuh

izfof"V esa fofufnZ"V gS; ;k

¼ii½ ,sls O;fDr] tks uhps nh xbZ lkj.kh ds [kkuk ¼2½ esa of.kZr vkSj mDr lkj.kh ds [kkuk ¼3½ esa rRLFkkuh izfof"V

esa of.kZr lqesfyr uke i)fr iz.kkyh ¼,p-,l-,u-½ lafgrk] ds mRiknksa dk vUrjjkfT;d djk/ks; iznk; dj

jgs gSa] tc mRikn f’kYidkjksa }kjk izeq[kr;k gkFk ls cuk;k tkrk gS] rFkkfi izfØ;k esa dqN e’khujh dk Hkh

iz;ksx fd;k tk ldrk gS%&

lkj.kh

Øe

la[;k

mRikn

,p,l,u lafgrk ¼dksM½

¼1½

¼2½

¼3½

peM+s dh oLrq,a ¼ftlesa FkSyk] ilZ] thulkth] lkt] oL= 'kkfey gaS½

4201, 4202, 4203

mRdhf.kZr dk"B mRikn ¼ftlesa lUnwd] tM+kÅ dk;Z] fMCcs] ihik 'kkfey gaS½

4415, 4416

mRdhf.kZr dk"B mRikn ¼ftlesa Vscy vkSj jlksbZ crZu 'kkfey gSa½

4419

mRdhf.kZr dk"B mRikn

4420

3406

HARYANA GOVT. GAZ. (EXTRA.), OCT. 25, 2018 (KRTK. 3, 1940 SAKA)

Øe

la[;k

mRikn

,p,l,u lafgrk ¼dksM½

¼1½

¼2½

¼3½

dk"B ds ?kqekonkj vkSj jyk{k crZu

4421

Ckkal mRikn ¼ltkoVh vkSj mi;ksxh oLrq,a½

r`.k] ifRr;ka vkSj ljdaMk rFkk Qkbcj mRikn] pVkbZ] FkSfy;ka] isfV;ka

4601 4602

dkxt es’k dh oLrq,a

4823

VSDlVkby ¼gFkdj?kk mRikn½

ftuds varxZr 50, 58,

62, 63 Hkh vkrs gSa

10.

VSDlVkby gLr eqnz.k

50, 52, 54

11.

tjh /kkxk

5605

12.

dkyhu] jx vkSj njh

13.

VSDlVkby] gLr d’khnkdkjh

14.

fFk,Vj iks’kkd

61, 62, 63

15.

dkW;j mRikn ¼ftlesa pVkb;ka] xn~ns 'kkfey gS½

5705, 9404

16.

peMs+ ds twrs

6403, 6405

17.

mRdhf.kZr izLrj ¼LVksu½ mRikn ¼ftlesa izfrek] y?kq izfrek] tUrqvksa dh

vkd`fr] ys[ku lsV] ,LVsª] eksecRrh nku 'kkfey gSa½

6802

18.

izLrj ¼LVksu½ tM+kÅ dk;Z

19.

eÍh ds crZu rFkk e`fRrdk mRikn] ftlesa VSjkdksVk 'kkfey gS

6901, 6909, 6911,

6912, 6913, 6914

20.

/kkrq Vscy rFkk jlksbZ crZu ¼rkez] ihry ds crZu½

7418

21.

v/;k; 73 vkSj 74 dh /kkrqvksa ds lTthdj.k ds fy, iz;qDr fdLe dh /kkrq

dh ewfrZ;ka] izfrek@ewfrZnku] dy’k vkSj ØWkl

8306

22.

/kkrq fcnjhos;j

8306

23.

Lakxhr ok|;a=

24.

lhax vkSj vfLFk mRikn

25.

'ka[k lhih f’kYi oLrq,a

26.

QuhZpj ckal] dsu@csar ds QuhZpj

27.

xqfM+;k vkSj f[kykSus

9503

28.

Ykksd fp=dkjh e/kqcuh] irfp=k] jktLFkkuh y?kq fp= vkfn

97 :

ijarq ,sls O;fDr tks vf/klwpuk la[;k 03/2018&,dhd`r dj] fnukad 22 vDrwcj] 2018] tks Hkkjr ds jkti=]

vlk/kkj.k] Hkkx II] [kaM 3] mi&[kaM ¼i½ esa lk- dk- fu- 1052¼v½] fnukad 22 vDrwcj] 2018 }kjk izdkf’kr dh xbZ Fkh] ds

ykHk dk miHkksx dj jgs gSa:

ijarq ;g vkSj fd vf[ky Hkkjrh; vk/kkj ij laxf.kr fd;s tkus okys ,sls iznk;ksa dk lexz ewY; ml ladfyr vkorZ

dh jkf’k ls vf/kd ugha gksxk ftlds Åij dksbZ iznk;drkZ mDr vf/kfu;e dh /kkjk 22 dh O;k[;k ds [kaM ¼iii½ ds lkFk

ifBr ml /kkjk dh mi/kkjk ¼1½ ds vuqlkj jkT; esa jftLVªhdj.k ds fy, nk;h gSaA

iwoZorhZ iSjk esa mfYyf[kr ,sls O;fDr LFkk;h ys[kk la[;k vfHkizkIr djsaxs vkSj gfj;k.kk eky vkSj lsok dj fu;e]

2017 ds fu;e 138 ds mica/kksa ds vuqlkj bZ&os fcy l`ftr djsaxsA

latho dkS’ky]

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

vkcdkjh rFkk djk/kku foHkkxA

HARYANA GOVT. GAZ. (EXTRA.), OCT. 25, 2018 (KRTK. 3, 1940 SAKA)

3407

HARYANA GOVERNMENT

EXCISE AND TAXATION DEPARTMENT

Notification

The 25th October, 2018

No.95/GST-2.— In exercise of the powers conferred by Sub-section (2) of section 23 of the Haryana Goods

and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council and in

supersession of the Haryana Government, Excise and Taxation Department, notification No.83/ST-2, dated the

22nd September, 2017, except as respects things done or omitted to be done before such supersession, hereby

specifies the categories of casual taxable persons (hereinafter referred to as ‘such persons’) who shall be exempted

from obtaining registration under the said Act-

(i)

such persons making inter-State taxable supplies of handicraft goods as defined in the “Explanation” in

the Haryana Government, Excise and Taxation Department, notification No. 71/GST 2, dated the

27th July, 2018 and falling under the Chapter, Heading, Sub-heading or Tariff item specified in column

(2) of the Table contained in the said notification and the Description specified in the corresponding

entry in column (3) of the Table contained in the said notification;

(ii)

such persons making inter-State taxable supplies of the products mentioned in column (2) of the Table

below and the Harmonised System of Nomenclature (HSN) code mentioned in the corresponding entry

in column (3) of the said Table, when made by the craftsmen predominantly by hand even though some

machinery may also be used in the process:-

Table

Serial

Number

Products

HSN Code

(1)

(2)

(3)

Leather articles (including bags, purses, saddlery, harness, garments)

4201, 4202, 4203

Carved wood products (including boxes, inlay work, cases, casks)

4415, 4416

Carved wood products (including table and kitchenware)

4419

Carved wood products

4420

Wood turning and lacquer ware

4421

Bamboo products [decorative and utility items]

Grass, leaf and reed and fibre products, mats, pouches, wallets

4601, 4602

Paper mache articles

4823

Textile (handloom products)

including 50, 58,

62, 63

10.

Textiles hand printing

50, 52, 54

11.

Zari thread

5605

12.

Carpet, rugs and durries

13.

Textiles hand embroidery

14.

Theatre costumes

61, 62, 63

15.

Coir products (including mats, mattresses)

5705, 9404

16.

Leather footwear

6403, 6405

17.

Carved stone products (including statues, statuettes, figures of

animals, writing sets, ashtray, candle stand)

6802

18.

Stones inlay work

3408

HARYANA GOVT. GAZ. (EXTRA.), OCT. 25, 2018 (KRTK. 3, 1940 SAKA)

Serial

Number

Products

HSN Code

(1)

(2)

(3)

19.

Pottery and clay products, including terracotta

6901, 6909, 6911,

6912, 6913, 6914

20.

Metal table and kitchen ware (copper, brass ware)

7418

21.

Metal statues, images/statues vases, urns and crosses of the

type used for decoration of metals of Chapters 73 and 74

8306

22.

Metal bidriware

8306

23.

Musical instruments

24.

Horn and bone products

25.

Conch shell crafts

26.

Bamboo furniture, cane/Rattan furniture

27.

Dolls and toys

9503

28.

Folk paintings, madhubani, patchitra, Rajasthani miniature

Provided that such persons are availing the benefit of notification No. 03/2018 – Integrated Tax, dated

the 22nd October, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide

number G.S.R.1052(E), dated the 22nd October, 2018:

Provided further that the aggregate value of such supplies, to be computed on all India basis, does not exceed

the amount of aggregate turnover above which a supplier is liable to be registered in the State in accordance with

sub-section (1) of section 22 of the said Act, read with clause (iii) of the Explanation to that section.

Such persons mentioned in the preceding paragraph shall obtain a Permanent Account Number and generate

an e-way bill in accordance with the provisions of rule 138 of the Haryana Goods and Services Tax Rules, 2017.

SANJEEV KAUSHAL,

Additional Chief Secretary to Government Haryana,

Excise and Taxation Department.

8413—C.S.—H.G.P., Pkl.