(4179)
Haryana Government Gazette
EXTRAORDINARY
Published by Authority
© Govt. of Haryana
No. 218-2018/Ext.] CHANDIGARH, MONDAY, DECEMBER 31, 2018 (PAUSA 10, 1940 SAKA)
gfj;k.kk ljdkj
vkcdkjh rFkk djk/kku foHkkx
vf/klwpuk
fnukad 31 fnlEcj] 2018
la[;k 103@th,lVh&2-& gfj;k.kk eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 19½] dh èkkjk 9 dh mi&èkkjk ¼1½
vkSj /kkjk 15 dh mi&/kkjk ¼5½ }kjk çnÙk 'kfä;ksa dk ç;ksx djrs gq,] gfj;k.kk ds jkT;iky] ifj"kn~ dh flQkfj'kksa ij]
blds }kjk] gfj;k.kk ljdkj] vkcdkjh rFkk djk/kku foHkkx] vf/klwpuk la[;k 35@,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 35@,lVh&2] fnukad 30 twu] 2017 esa]&
¼d½
çkjafHkd iSjkxzkQ esa] **/kkjk 9 dh mi&/kkjk ¼1½ß 'kCn] vad] fpg~u vkSj dks"Bd ds i'pkr~] **vkSj /kkjk 15 dh
mi /kkjk ¼5½ß 'kCn] vad vkSj dks"Bd j[ks tk,axs;
¼[k½
vuqlwph I& 2-5% esa]&
¼i½
Øe la[;k 23] 24 rFkk muds lkeus çfof"V;ksa dk yksi fd;k tk,xk(
¼ii½ Øe la[;k 123 vkSj mlds lkeus çfof"V;ksa ds i'pkr~] fuEurfyf[kr Øe la[;k vkSj mlds lkeus
çfof"V;ka j[kh tk,axh] vFkkZr~:&
Þ123d
2515 11 00
ekcZy vkSj VªkojVkbZu] ØwM ;k jQyh fVªEMß;
¼iii½
Øe la[;k 198d dks Øe la[;k 198dd ds :i esa la[;kafdr fd;k tk,xk vkSj bl izdkj iqu%
la[;kafdr dh xbZ Øe la[;k 198dd ls iwoZ fuEufyf[kr Øe la[;k vkSj mlds lkeus çfof"V;ka
j[kh tk,axh] vFkkZr~:&
Þ198d
4501
çk—frd dkdZ] dPpk ;k lk/kkj.k :i ls rS;kj fd;k x;kß;
¼iv½ Øe la[;k 224 esa] [kkuk ¼2½ esa fo|eku çfof"V ds LFkku ij] fuEufyf[kr izfof"V izfrLFkkfir dh
tk,xh] vFkkZr~%&
Þ63 [6305 32 00] 6309 ls fHkUu]ß;
4180
HARYANA GOVT. GAZ. (EXTRA.), DEC. 31, 2018 (PAUS. 10, 1940 SAKA)
¼v½
Øe la[;k 225 esa] [kkuk ¼3½ esa fo|eku çfof"V ds LFkku ij] fuEufyf[kr izfof"V izfrLFkkfir dh
tk,xh] vFkkZr~%&
ÞQqVfo;j ftldk foØ; ewY; 1000 #i, çfr tksM+h ls vf/kd u gksß;
¼vi½
Øe la[;k 225d vkSj mlds lkeus çfof"V;ksa ds LFkku ij] fuEufyf[kr Øe la[;k vkSj mlds
lkeus çfof"V;ka izfrLFkkfir dh tk,axh] vFkkZr~:&
Þ225d
6602 00 00
okfdax LVhDl] ftlesa lhV LVhDl Hkh vkrh gS
225[k
6815
¶ykbZ ,s'k dh bZaVsa ;k ¶ykbZ ,s'k ,xzhxsV ftlesa dqy feykdj
90 çfr'kr ;k blls vf/kd ¶ykbZ ,s'k gks; ¶ykbZ ,s'k Cy‚Dlß;
¼vii½ Øe la[;k 234 esa] [kkuk ¼3½ dh çfof"V esa] var esa fuEufyf[kr O;k[;k j[kh tk,axh] vFkkZr~:&
ÞO;k[;k: ;fn bl çfof"V esa fofufnZ"V eky dk fdlh iznk;drkZ ds }kjk iznk; fd;k tkrk gS vkSj
blds lkFk gh vU; eky vkSj lsokvksa dk Hkh iznk; gksrk gS rFkk muesa ls ,d] ftl ij gfj;k.kk
ljdkj] vkcdkjh rFkk djk/kku foHkkx] vf/klwpuk la[;k 46@,lVh&2] fnukad 30 twu] 2017 esa
mfYyf[kr lkj.kh esa Øe la[;k 38 dh çfof"V esa fofufnZ"V djk/ks; lsokvksa esa vkrh gks rks bl
çfof"V ds iz;kstu ds fy, ekykas ds iznk; dk ewY; ,sls lHkh iznk;ksa ds fy, izHkkfjr ldy çfrQy
dk 70 çfr'kr rd ekuk tk,xkA izHkkfjr ldy çfrQy dk ckdh 30 çfr'kr mä djk/ks; lsok ds
ewY; ds :i esa ekuk tk,xkAß;
¼viii½ Øe la[;k 243d dks Øe la[;k 243[k ds :i esa la[;kafdr fd;k tk,xk vkSj bl izdkj iqu%
la[;kafdr Øe la[;k 243[k ls iwoZ fuEufyf[kr Øe la[;k vkSj mlds lkeus çfof"V;ka j[kh tk,axh]
vFkkZr~:&
Þ243d
8714 20
fnO;kax O;fä;ksa ds fy, dSjst ds Hkkx vkSj lgk;d midj.k ß;
¼x½
vuqlwph II& 6% esa]&
¼i½
Øe la[;k 101 vkSj mlds lkeus çfof"V;ksa ds i'pkr~] fuEUkfyf[kr Øe la[;k,¡ vkSj mlds lkeus
çfof"V;ka j[kh tk,axh] vFkkZr~:&
Þ101d
4502 00 00
çk—frd dkdZ] fMcSDM ;k jQyh LDo;kMZ ;k vk;krkdkj esa
¼oxkZdkj lesr½ Cy‚Dl] IysV~l] 'khV~l ;k LVªhIl ¼ftlesa dkdZ
;k LVkij ds rst fdukjs okys CySaDl Hkh vkrs gSa½
101[k
4503
çk—frd dkdZ dh oLrq,a tSls dkdZ vkSj LVkilZ] 'kVydkdZ
dkdZ c‚Ve
101x
4504
iqaftr dkdZ ¼pkgs blesa tksM+us okys inkFkZ yxs gks ;k ugha½ vkSj
iqaftr dkdZ dh oLrq,aß;
¼ii½ Øe la[;k 102]126 rFkk muds lkeus çfof"V;ksa dk yksi fd;k tk,xk(
¼iii½ Øe la[;k 171d dks Øe la[;k 171dd ds :i esa la[;kafdr fd;k tk,xk vkSj bl izdkj iqu%
la[;kafdr Øe la[;k 171dd ls iwoZ fuEufyf[kr Øe la[;k vkSj mlds lkeus çfof"V;ka j[kh
tk,axh] vFkkZr~:&
Þ171d
63053200
QySfDlcy baVjfefM;V cYd daVsujß;
¼iv½
Øe la[;k 173 esa] [kkuk ¼3½ esa çfof"V esa] **Vgyus dh NfM;ka] vklu NfM;ka]ß 'kCnksa vkSj fpg~uksa dk
yksi fd;k tk,xk;
¼v½
Øe la[;kk 177 vkSj mlds lkeus çfof"V;ksa dk yksi fd;k tk,xk;
¼?k½
vuqlwph III – 9% esa]&
¼i½
Øe la[;k 121d dks Øe la[;k 121[k ds :i esa la[;kafdr fd;k tk,xk vkSj bl izdkj iqu%
la[;kafdr dh xbZ Øe la[;k 121[k ls iwoZ fuEufyf[kr Øe la[;k vkSj mlds lkeus çfof"V;ka
j[kh tk,axh] vFkkZr~:&
Þ121d
4012
jcj ds fjVªhVsM ;k ç;ksx esa yk, x, U;weSfVd Vk;lZ; l‚fyM ;k
dq'ku Vk;lZ] Vk;j VªSM vkSj jcj ds Vk;j ¶ySIl] ß;
HARYANA GOVT. GAZ. (EXTRA.), DEC. 31, 2018 (PAUS. 10, 1940 SAKA)
4181
¼ii½
Øe la[;k 142] 143] 144 rFkk muds lkeus çfof"V;ksa dk yksi fd;k tk,xk(
¼iii½
Øe la[;k 369d esa][kkuk ¼3½ esa] fo|eku çfof"V ds LFkku ij] fuEufyf[kr izfof"V izfrLFkkfir dh
tk,xh] vFkkZr~%&
ÞVªk¡lfe'ku 'kk¶Vl ¼ftlesa dSe 'kk¶Vl vkSj ØSad 'kk¶Vl Hkh 'kkfey gSa½ vkSj ØSaDl; fc;fjax
gkmflaxl vkSj Iysu 'kk¶V fc;fjaXl; fx;lZ vkSj fx;fjax] c‚y ;k jksyj LØw;; fx;j ckDl vkSj
vU; LihM psatlZ ftlesa VkdZ duoVZlZ Hkh vkrs gSa; ¶ykbZOghYl~ vkSj iqYyh] ftlesa iqYyhs CYkkWDl Hkh
vkrs gSa; Dypsl vkSj 'kk¶V difyaXkl ¼ftlesa ;wfuolZy ToksbaVl Hkh vkrs gSaß;
¼iv½
Øe la[;k 376dd vkSj mlds lkeus çfof"V;ksa ds i'pkr~] fufEufyf[kr Øe la[;k vkSj mlds
lkeus çfof"V;ka j[kh tk,axh] vFkkZr~:&
Þ376ddd
8507
yhfFk;e&vk;u ,dqeqysVlZ ¼cSVªh ls fHkUu½] ftlesa
yhfFk;e&vk;u ikoj cSad Hkh 'kkfey gSaß]
¼v½
Øe la[;k 383 esa] [kkuk ¼3½ esa fo|eku çfof"V esa] ÞVsyhfotu dSejsß 'kCnksa ds i'pkr~] Þ]fMthVy
dSejk vkSj ohfM;ks dSejk fjdkMZjß] fpg~u vkSj 'kCn j[ks tk,axs;
¼vi½
Øe la[;k 383x esa] [kkuk ¼3½ esa fo|eku çfof"V esa] Þ68lsaVhehVjß vad vkSj 'kCn ds LFkku ij]
Þ32bapß vad vkSj 'kCn çfrLFkkfir fd;k tk,xk;
¼vii½ Øe la[;k 384 esa] [kkuk ¼3½ dh çfof"V esa Þ20bapß vad vkSj 'kCn ds LFkku ij] Þ32 bapß vad vkSj
'kCn çfrLFkkfir fd;k tk,xk;
¼viii½ Øe la[;k 440d dks Øe la[;k 440[k ds :i esa la[;kafdr fd;k tk,xk vkSj bl izdkj iqu%
la[;kafdr dh xbZ Øe la[;k 440[k ls iwoZ fuEufyf[kr Øe la[;k vkSj mlds lkeus çfof"V;ka j[kh
tk,axh] vFkkZr~:&
Þ440d
9504
ohfM;ks xse dalksYl vkSj e'khusa] QuQs;j dh oLrq,¡] VscYl ;k
ikyZj xsEl] ftlesa fiuVscYl] fcfy;MZl] dSfluks xsEl dh
Lis'ky VscYl vkSj v‚VkseSfVd c‚fyax ,ys; midj.k Hkh vkrs gSa]
[Iysf;ax dkMZ~l] xaftQk dkMZ~l] pSl cksMZ] dSje cksMZ vkSj 9504
90 90 ds vU; cksMZ xsEl tSls fd ywMks bR;kfn ls fHkUu]]ß
¼³½
vuqlwph IV – 14% esa]&
¼i½
Øe la[;k 47 vkSj mlds lkeus çfof"V;ksa dk yksi fd;k tk,xk;
¼ii½ Øe la[;k 135 vkSj mlds lkeus çfof"V;ksa dk yksi fd;k tk,xk;
¼iii½ Øe la[;k 139 esa] [kkuk ¼3½ esa çfof"V esa] ÞyhfFk;e v‚;u cSVªh ls fHkUUkß] 'kCnksa ds i'pkr~ ÞvkSj
vU; yhFkh;e&v‚;u bD;wewysVj ftlesa yhFkh;e&v‚;u ikoj cSaSDl Hkh vkrs gSaß 'kCn j[ks tk,axs;
¼iv½
Øe la[;k 151 vkSj mlds lkeus çfof"V;ksa dk yksi fd;k tk,xk;
¼v½
Øe la[;k 154 esa] [kkuk ¼3½ dh çfof"V esa] Þ20 bapß vad vkSj 'kCn vkSj Þ68 lsaVhehVjß vad vkSj
'kCnksa ds LFkku ij] Þ32 bapß vad vkSj 'kCn çfrLFkkfir fd;s tk,axs;
¼vi½
Øe la[;k 174 vkSj mlds lkeus çfof"V;ksa ds LFkku ij] fuEu fyf[kr Øe la[;k vkSj mlds lkeus
çfof"V;ksa çfrLFkkfir dh tk,axh] vFkkZr~: &
Þ174
8714
'kh"kZ 8711 esa vkus okys okguksa ds ikVZ~l vkSj lgk;d midj.kß;
¼vii½ Øe la[;k 215 vkSj mlds lkeus çfof"V;ksa dk yksi fd;k tk,xkA
2-
;g vf/klwpuk izFke tuojh] 2019 ls ykxw gksxh A
latho dkS’ky]
vij eq[; lfpo] gfj;k.kk ljdkj]
vkcdkjh rFkk djk/kku foHkkxA
4182
HARYANA GOVT. GAZ. (EXTRA.), DEC. 31, 2018 (PAUS. 10, 1940 SAKA)
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 31st December, 2018
No. 103/GST-2.— In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of
section 15 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the
recommendations of the Council, hereby makes the following amendments in the Haryana Government, Excise and
Taxation Department, notification No. 35/ST-2, dated the 30th June, 2017, namely:-
Amendment
In the Haryana Government, Excise and Taxation Department, notification No. 35/ST-2, dated the
30th June, 2017, -
(A)
in the opening paragraph, after the words, brackets and figures “sub-section (1) of section 9”, the
words, brackets and figures “and sub-section (5) of section 15”, shall be inserted;
(B)
in Schedule I-2.5%,
(i)
serial numbers 23,24 and the entries there against, shall be omitted;
(ii)
after serial number 123 and the entries thereagainst, the following serial number and the entries
there against shall be inserted, namely: -
“123A
2515 11 00
Marble and travertine, crude or roughly trimmed”;
(iii)
serial number 198A shall be re-numbered as serial number 198AA, and before serial number
198AA as so re-numbered, the following serial number and entries there against shall be
inserted, namely:
“198A
4501
Natural Cork, raw or simply prepared”;
(iv)
in serial number 224, for the existing entry in column (2), the following entry shall be
substituted, namely:-
“63 [other than 6305 32 00, 6309]” ;
(v)
in serial number 225, for the existing entry in column (3), the following entry shall be
substituted, namely:-
“Footwear of sale value not exceeding Rs.1000 per pair”
(vi)
for serial number 225A and the entries thereagainst, the following serial numbers and the entries
thereagainst shall be substituted, namely: -
“225A
6602 00 00
Walking-Sticks including seat sticks
225B
6815
Fly ash bricks or fly ash aggregate with 90 percent or more
fly ash content; Fly ash blocks”;
(vii)
in serial number 234, in the entry in column (3), the following Explanation shall be inserted in
the end, namely,
“Explanation: If the goods specified in this entry are supplied, by a supplier, along with
supplies of other goods and services, one of which being a taxable service specified in the entry
at serial number 38 of the Table mentioned in Haryana Government, Excise and Taxation
Department, notification No. 46/ST-2, dated 30th June, 2017, the value of supply of goods for
the purposes of this entry shall be deemed as seventy per cent of the gross consideration charged
for all such supplies. The remaining thirty per cent of the gross consideration charged shall be
deemed as value of the said taxable service”;
(viii) serial number 243A shall be re-numbered as serial number 243B, and before serial number 243B
as so re-numbered, the following serial number and entries thereagainst shall be inserted,
namely:
“243A
8714 20
Parts and accessories of carriage for disabled persons”;
HARYANA GOVT. GAZ. (EXTRA.), DEC. 31, 2018 (PAUS. 10, 1940 SAKA)
4183
(C)
in Schedule II - 6%,
(i)
after serial number 101 and the entries thereagainst, the following serial numbers and the entries
thereagainst shall be inserted, namely: -
“101A
4502 00 00
Natural cork, debacked or roughly squared, or in rectangular
(including square) blocks, plates, sheets or strip (including
sharp-edged blanks for corks or stoppers)
101B
4503
Articles of natural cork such as Corks and Stoppers,
Shuttlecock cork bottom
101C
4504
Agglomerated cork (with or without a binding substance)
and articles of agglomerated cork ”;
(ii)
serial numbers 102,126 and the entries thereagainst, shall be omitted;
(iii)
serial number 171A shall be re-numbered as serial number 171AA, and before serial number
171AA as so re-numbered, the following serial number and entries thereagainst shall be inserted,
namely:-
“171A
63053200
Flexible intermediate bulk containers”;
(iv)
in serial number 173, in the entry in column (3), the words and commas “walking-sticks, seat-
sticks,” shall be omitted;
(v)
serial number 177 and the entries thereagainst, shall be omitted;
(D)
in Schedule III - 9%,
(i)
serial number 121A shall be re-numbered as serial number 121B, and before serial number 121B
as so re-numbered, the following serial number and entries thereagainst shall be inserted,
namely:-
“121A
4012
Retreaded or used pneumatic tyres of rubber; solid or cushion
tyres, tyre treads and tyre flaps, of rubber”;
(ii)
serial numbers 142, 143, 144 and the entries there against, shall be omitted;
(iii)
in serial number 369A, for the existing entry in column (3), the following entry shall be
substituted, namely:-
“Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and
plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed
changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches
and shaft couplings (including universal joints)”;
(iv)
after serial number 376AA and the entries thereagainst, the following serial number and entries
shall be inserted, namely: -
“376AAA
8507
Lithium-ion accumulators (other than battery) including
lithium-ion power bank”;
(v)
in serial number 383, in the entry in column (3), after the words “television cameras”, the
comma and words “,digital cameras and video camera recorders”, shall be inserted;
(vi)
in serial number 383C, in the entry in column (3), for the figure and word“68 cm”, the figure
and word “32 inches” shall be substituted;
(vii)
in serial number 384, in the entry in column (3), for the figure and word“20 inches”, the figure
and word“32 inches” shall be substituted;
(viii) serial number 440A shall be re-numbered as serial number 440B, and before serial number 440B
as so re-numbered, the following serial number and entries there against shall be inserted,
namely:
“440A
9504
Video game consoles and machines, articles of funfair, table or
parlour games, including pintables, billiards, special tables for
casino games and automatic bowling alley equipment [other than
playing cards, ganjifa card, chess board, carom board and other
board games of 9504 90 90 like ludo etc.]”;
4184
HARYANA GOVT. GAZ. (EXTRA.), DEC. 31, 2018 (PAUS. 10, 1940 SAKA)
(E)
in Schedule IV - 14%,
(i)
serial number 47 and the entries thereagainst, shall be omitted;
(ii)
serial number 135 and the entries thereagainst, shall be omitted;
(iii)
in serial number 139, in the entry in column (3), after the words “other than Lithium-ion
battery”, the words “and other lithium ion accumulators including lithium ion power banks”
shall be added;
(iv)
serial number 151 and the entries thereagainst, shall be omitted;
(v)
in serial number 154, in the entry in column (3), for the figure and word “20 inches” and the
figure and word “68 cm”, both, the figure and word “32 inches” shall be respectively
substituted;
(vi)
for serial number 174 and the entries thereagainst, the following serial number and the entries
thereagainst shall be substituted, namely: -
“174
8714
Parts and accessories of vehicles of heading 8711”;
(vii)
serial number 215 and the entries thereagainst, shall be omitted.
2.
This notification shall come into force on the 1st January, 2019.
SANJEEV KAUSHAL,
Additional Chief Secretary to Government Haryana,
Excise and Taxation Department.
8501—C.S.—H.G.P., Pkl.