(4199)

Haryana Government Gazette

EXTRAORDINARY

Published by Authority

No. 218-2018/Ext.] CHANDIGARH, MONDAY, DECEMBER 31, 2018 (PAUSA 10, 1940 SAKA)

gfj;k.kk ljdkj

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fnukad 31 fnlEcj] 2018

la[;k 108@th,lVh&2-& gfj;k.kk eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 19½] dh èkkjk 9 dh mi&èkkjk ¼3½

}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]

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gfj;k.kk ljdkj] vkcdkjh rFkk djk/kku foHkkx] vf/klwpuk la[;k 48@,lVh&2] fnukad 30 twu] 2017 esa]

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ii.

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vkSj lsok dj vfèkfu;e] 2017 ¼2017 dk 19½ ds v/khu jftLVªhdj.k djok;k gks vkSj u fd eky ;k

lsokvksa dk djk/ks; iznk; djus ds fy,] miyC?k djokbZ tkus okyh lsokvksa ij ykxw ugÈ gksxhA**(

4200

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

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14-

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¼x½ ljdkjh ,tsafl;ksa]

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vkcdkjh rFkk djk/kku foHkkxA

HARYANA GOVERNMENT

EXCISE AND TAXATION DEPARTMENT

Notification

The 31st December, 2018

No. 108/GST-2.— In exercise of the powers conferred by sub-section (3) of section 9 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. 48/ST-2, dated the 30th June, 2017, namely:-

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

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Amendment

In the Haryana Government, Excise and Taxation Department, notification No. 48/ST-2, dated the

30th June, 2017, -

(i)

in the Table,-

(a)

against serial number 1,in the entry in column (2), after item (g),-

for the sign “.” existing at the end, the sign “:” shall be substituted;

ii.

the following proviso shall be added, namely: -

“Provided that nothing contained in this entry shall apply to services provided by a goods

transport agency, by way of transport of goods in a goods carriage by road, to, -

(a)

a Department or Establishment of the Central Government or State Government or

Union territory; or

(b)

local authority; or

(c)

Governmental agencies,

which has taken registration under the Haryana Goods and Services Tax Act, 2017

(19 of 2017) only for the purpose of deducting tax under section 51 and not for making a taxable

supply of goods or services.”;

(b)

after serial number 11 and the entries thereagainst , the following serial numbers and entries

thereagainst shall be inserted, namely: -

(1)

(2)

(3)

(4)

“12.

Services provided by business

facilitator (BF) to a banking

company

Business

facilitator

(BF)

A banking company,

located in the taxable

territory

13.

Services provided by an agent of

business correspondent (BC) to

business correspondent (BC)

An agent of business

correspondent (BC)

A business

correspondent,

located in the taxable

territory

14.

Security

services

(services

provided by way of supply of

security personnel) provided to a

registered person:

Provided that nothing contained

in this entry shall apply to, -

(i) (a)

Department

Establishment of the

Central Government or

State Government or

Union territory; or

(b) local authority; or

agencies;

which has taken registration

under the Haryana Goods and

Services Tax Act, 2017 (19 of

2017) only for the purpose of

deducting tax under section 51 of

the said Act and not for making a

taxable supply of goods or

services; or

(ii)

a registered person paying

tax under section 10 of the said

Act.

Any person other than a

body corporate

A registered person,

located in the taxable

territory.”;

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

(ii)

in the Explanation, after clause (g), the following clause shall be added, namely:-

“(h) provisions of this notification, in so far as they apply to the Central Government and State

Governments, shall also apply to the Parliament and State Legislatures.”.

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.