(4190)

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 106@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]&

¼i½

lkj.kh esa] ] &

¼d½

Øe la[;k 3 ds lkeus] [kkuk ¼3½ esa] en ¼xii½ esa] **vkSj ¼Xi½** 'kCn] dks"Bd rFkk la[;k ds LFkku

ij] **]¼xi½ vkSj uhps nh xbZ Øe la[;k 38** fpg~Uk] la[;k] dks"Bd] 'kCn rFkk vad izfrLFkkfir fd,

tk,axs;

¼[k½

Øe la[;k 7 ds lkeus] [kkuk ¼3½ esa] en ¼i½ esa] O;k[;k 1 esa] ÞLdwy] dkystß 'kCnksa dk yksi fd;k

tk,xk;

¼x½

Øe la[;k 8 ds lkeus]&

¼d½

[kkuk ¼3½ esa en ¼iv½ ds ckn vkSj [kkuk ¼3½] ¼4½ vkSj ¼5½ esa nh xbZ mlls lacaf/kr çfof"V;ksa

ds ckn fuEufyf[kr izfof"V;ka j[kh tk,axh] vFkkZr~: &

(3)

(4)

(5)

Þ¼ivd½ gokbZ ;k=k ls] xSj vuqlwfpr ok;q

ifjogu lsok ;k pkVZj vkijs'ku] tks fd

fdlh fo'ks"k laxBu ds }kjk f}i{kh; O;oLFkk

ds varxZr Hkkjr ljdkj }kjk /kkfeZd ;k=k ds

ckjs esa çnku dh tkus okyh lqfo/kk ds laca/k

esa yxk, x, gksa] ds }kjk ;kf=;ksa dk

ifjogu] pkgs ;kf=;ksa ds ikl lkeku gks ;k

ugha A

2-5

ijarq ,slh lsok ds

iznk; djus esa iz;qDr

eky

ij

izHkkfjr

buiqV dj ds izR;;

ugh fy, x, gSaA

[—i;k

O;k[;k

ds

lanHkZ esa iSjk 4 ds

[k.M ¼iv½ dks ns[ksa]”;

HARYANA GOVT. GAZ. (EXTRA.), DEC. 31, 2018 (PAUS. 10, 1940 SAKA)

4191

¼[k½ [kkuk ¼3½ esa] en ¼vii½ esa dks"Bd vkSj vad Þ¼iv½]ß] ds i'pkr~ Þ¼ivd½]ß dks"Bd] la[;k vkSj

va{kj dks j[kk tk,xk;

¼?k½

Øe la[;k 15 ds lkeus [kkuk ¼3½ eas en ¼vi½ vkSj [kkuk ¼3½] ¼4½ vkSj ¼5½] esa nh xbZ rRlaca/kh

çfof"V;ksa ds LFkku ij fuEufyf[kr izfof"V;ka çfrLFkkfir dh tk,axh] vFkkZr~: &

(3)

(4)

(5)

Þ¼vi½ xqM~l dSfjt ds rhljs i{k dk chek laca/kh lsok A

6

&

¼vii½ mi;qZDr ¼i½] ¼ii½] ¼iii½] ¼iv½] ¼v½] vkSj ¼vi½ ls vU;Fkk foRrh;

vkSj vU; lacaf/kr lsok,a A

9

&**;

¼³½

Øe la[;k 17 ds lkeus [kkuk ¼3½ esa] en ¼viii½ vkSj [kkuk ¼3½] ¼4½ vkSj ¼5½] esa nh xbZ rRlaca/kh

çfof"V;ksa ds LFkku ij fuEufyf[kr izfof"V;ka j[kh tk,axh] vFkkZr~: &

(3)

(4)

(5)

Þ¼viid½ oLrqvksa dks iês ij ;k fdjk, ij nsuk

jkT; dj dh nj ogh gksxh tks

fd blh rjg dh oLrqvksa

ftlesa eky ds gd dk varj.k

Hkh 'kkfey gS] dh vkiwfrZ ij

yxrk gks A

&

¼viii½ mi;qZDr ¼i½] ¼ii½] ¼iii½] ¼iv½] ¼v½] ¼vi½] ¼vii½

vkSj ¼viid½ ls fHkUu iês ij vkSj iês ij nh tkus

okyh lsok,a pkgs vkijsVj lkFk esa gks ;k ugha A

9

&**;

¼p½

Øe la[;k 21 ds lkeus] [kkuk ¼3½ esa] en ¼ii½ esa] dks"Bd] vad vkSj 'kCn ÞiwoksZDr ¼i½ß ds i'pkr~]

**vkSj uhps nh xbZ Øe la[;k 38** 'kCn vkSj vad tksMs tk,axs;

¼N½

Øe la[;k 25 ds lkeus] [kkuk ¼3½ esa] en ¼ii½ esa] Þmi;qZDr ¼i½ß dks"Bd] vad vkSj 'kCn ds i'pkr~]

**vkSj uhps nh xbZ Øe la[;k 38** 'kCn vkSj vad tksMs tk,axs;

¼t½

Øe la[;k 34 ds lkeus] &

¼d½

[kkuk ¼3½ esa] en ¼ii½ ds lkeus] [kkuk ¼4½ dh fo|eku çfof"V ds LFkku ij] çfof"V Þ6ß

çfrLFkkfir dh tk,xh;

¼[k½

[kkuk ¼3½ esa] en ¼ii½ vkSj [kkuk ¼3½] ¼4½ vkSj ¼5½ esa nh xbZ vkSj mlls lacaf/kr çfof"V;ksa ds

i'pkr~] fuEufyf[kr izfof"V;ka j[kh tk,axh] vFkkZr~: &

(3)

(4)

(5)

Þ¼iid½ fdlh flusesVksxzkQ

fQYel ds çn'kZu esa ços'k

ds :i esa nh tkus okyh

lsok] ftlesa ços'k fVdV

dk ewY; ,d lkS #i, ls

vf/kd gks

9

&**;

¼x½

en ¼iiid½] esa ÞflusesVksxzkQ fQYe dk çn'kZuß 'kCnksa dk yksi fd;k tk,xk;

¼?k½

[kkuk ¼3½ esa] en ¼vi½ esa] Þ¼ii½]ß dks"Bd vkSj vad ds i'pkr~] Þ¼iid½ß dks"Bd] vad vkSj v{kj

j[ks tk,axs;

¼>½

[kkuk ¼1½ dh Øe la[;k 37 vkSj [kkuk ¼2½] ¼3½] ¼4½ vkSj ¼5½ esa nh xbZ mlls lacaf/kr çfof"V;ksa ds

i'pkr~] fuEufyf[kr Øe la[;k vkSj çfof"V;ksa dks j[kk tk,xk] vFkkZr~:&

**38-

9954 ;k 9983

;k 9987

fuekZ.k dk;Z ;k bathfu;fjax ;k

laLFkkiuk ;k vU; rduhdh

lsokvksa ds :i esa nh xbZ lsok]

tks fd fuEufyf[kr dh LFkkiuk

djus ds ckjs esa nh xbZ gks –

9

&**;

4192

HARYANA GOVT. GAZ. (EXTRA.), DEC. 31, 2018 (PAUS. 10, 1940 SAKA)

¼d½ ck;ks xSl IykaV

¼[k½ lkSj

ÅtkZ

vk/kkfjr

miØe

¼x½

lkSj

ÅtkZ

mRiknd

ç.kkyh

¼?k½

foaM feYl] foaM v‚ijsVsM

bySDVªhflVh

tujsVj

¼MCY;w vks bZ th½

¼³½

vif'k"V

ls

ÅtkZ

la;=ksa/;a=

¼p½

leqæh rjaxsa] Tokjh; rjax

ÅtkZ la;a=/;a=

O;k[;k-&

bl

izfof"V

dks

gfj;k.kk

ljdkj]

vkcdkjh rFkk djk/kku

foHkkx] vf/klwpuk la[;k

35@,lVh&2]

fnaukd

30

twu]

2017

dh

vuqlwph I dh Øela[;k

234

ds

lkFk

i<+k

tk,xkA

¼ii½

iSjkxzkQ 4 esa] [kaM ¼x½ ds i'pkr~] fuEufyf[kr [kaM j[ks tk,axs] vFkkZr~: &

Þ¼xi½ Þfo'ks"k laxBuß ls vfHkçk; gksxk ] &

¼i½

dqek;wa eaMy fodkl fuxe fy-] mRrjk[kaM ljdkj dk çfr"Bku; ;k

¼ii½ ^lfefr* ;k ^jkT; lfefr*] gt lfefr vf/kfu;e] 2002 ¼2002 dk dsUnzh; vf/kfu;e 35½ dh

/kkjk 2 esa ;Fkk ifjHkkf"kr] ls gS A

¼xii½ ÞxqM~l dSfjtß dk vfHkçk; ogh gksxk tks bls eksVj okgu vf/kfu;e] 1988 ¼1988 dk dsUnzh;

vf/kfu;e 59½ dh /kkjk 2 ds [kaM ¼14½ esa fn;k x;k gSAß A

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

HARYANA GOVERNMENT

EXCISE AND TAXATION DEPARTMENT

Notification

The 31st December, 2018

No. 106/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 30th June, 2017, namely:-

HARYANA GOVT. GAZ. (EXTRA.), DEC. 31, 2018 (PAUS. 10, 1940 SAKA)

4193

Amendment

In the Haryana Government, Excise and Taxation Department, notification No. 46/ST-2, dated the

30th June, 2017, -

I.

In the Table, -

(a)

against serial number 3, in column (3), in item (xii), after the brackets, figures and word

“(xi) above”, the following words and number shall be added, namely:-

“and serial number 38 below”;

(b)

against serial number 7, in column (3), in item (i), in Explanation 1, the words and sign

“school, college” shall be omitted;

(c)

against serial number 8, -

(A)

after item (iv), in column (3) and the entries thereagainst in columns (3), (4) and (5), the

following item shall be inserted , namely: -

(3)

(4)

(5)

“(iva) Transportation of passengers, with or

without accompanied baggage, by air, by non-

scheduled air transport service or charter

operations, engaged by specified organisations in

respect of religious pilgrimage facilitated by the

Government

of

India,

under

bilateral

arrangement.

2.5

Provided that credit

of input tax charged

on goods used in

supplying the service

has not been taken

[Please

refer to clause (iv) of

paragraph 4 relating

to Explanation]”;

(B)

in column (3), in item (vii), after the brackets and figures “(iv),”, the brackets and figures

“(iva),” shall be inserted;

(d)

against serial number 15, for item (vi) in column (3) and the entries thereagainst in columns (3),

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

(3)

(4)

(5)

“(vi) Service of third party insurance of “goods carriage”

6

-

(vii) Financial and related services other than (i), (ii), (iii), (iv),

(v), and (vi) above.

9

-”;

(e)

against serial number 17, after item (vii) in column (3) and the entries there against in columns

(3), (4) and (5), the following items shall be inserted, namely: -

(3)

(4)

(5)

“(viia) Leasing or renting of goods

Same

rate

of

state

tax

as

applicable on supply of like goods

involving transfer of title in goods

-

(viii) Leasing or rental services, with or without

operator, other than (i), (ii), (iii), (iv), (v), (vi),

(vii) and (viia) above

9

-”;

(f)

against serial number 21, in column (3), in item (ii), after the brackets, figures and word

“(i) above”, the words and number “and serial number 38 below” shall be added;

(g)

against serial number 25, in column (3), in item (ii), after the brackets, figures and word

“(i) above”, the words and number “and serial number 38 below” shall be added;

(h)

against serial number 34,-

(A)

against item (ii) in column (3), for the existing entry in column (4), the entry “6” shall be

substituted;

4194

HARYANA GOVT. GAZ. (EXTRA.), DEC. 31, 2018 (PAUS. 10, 1940 SAKA)

(B)

after item (ii) in column (3) and the entries thereagainst in columns (3), (4) and (5), the

following shall be inserted, namely: -

(3)

(4)

(5)

“(iia) Services by way of admission to exhibition of

cinematograph films where price of admission ticket

is above one hundred rupees.

9

-”;

(C)

in item (iiia), the words “exhibition of cinematograph films,” shall be omitted;

(D)

in column (3), in item (vi), after the brackets and figures “(ii),”, the brackets and figures

“(iia),” shall be inserted;

(i)

after serial number 37, in column (1) and the entries thereagainst in column (2), (3), (4) and (5),

the following serial number and entries thereagainst shall be inserted, namely: -

“38. 9954 or

9983 or

9987

Service by way of construction or engineering or

installation or other technical services, provided in

relation of setting up of following, -

(a) Bio-gas plant

(b) Solar power based devices

(c) Solar power generating system

(d) Wind mills, Wind Operated Electricity

Generator (WOEG)

(e) Waste to energy plants / devices

(f) Ocean waves/tidal waves energy devices/

plants

Explanation.- This entry shall be read in

conjunction with serial number 234 of schedule I of

Haryana

Government,

Excise

and

Taxation

Department, Notification No.35/ST-2, dated the

30th June, 2017.

9

-”;

II.

In paragraph 4 relating to Explanation, after clause (x), the following clauses shall be inserted, namely: -

“(xi) “specified organisation” shall mean, -

(a)

Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or

(b)

‘Committee’ or ‘State Committee’ as defined in section 2 of the Haj Committee Act, 2002

(Central Act 35 of 2002).

(xii) “goods carriage” has the same meaning as assigned to it in clause (14) of section 2 of the Motor

Vehicles Act, 1988 (Central Act 59 of 1988).”.

2.

This notification shall come into force on the 1st day of January, 2019.

SANJEEV KAUSHAL,

Additional Chief Secretary to Government Haryana,

Excise and Taxation Department.

8501—C.S.—H.G.P., Pkl.