(415)

Haryana Government Gazette

EXTRAORDINARY

Published by Authority

© Govt. of Haryana

No. 13–2019/Ext.]

CHANDIGARH, FRIDAY, JANUARY 18, 2019 (PAUSA 28, 1940 SAKA)

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416

HARYANA GOVT. GAZ. (EXTRA.), JAN. 18, 2019 (PAUS. 28, 1940 SAKA)

HARYANA GOVERNMENT

EXCISE AND TAXATION DEPARTMENT

Notification

The 18th January, 2019

No. 15/GST-2.— In exercise of the powers conferred by Section 147 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. 115/ST-2,

dated the 18th October, 2017, namely:–

Amendment

In the Haryana Government, Excise and Taxation Department, Notification No. 115/ST-2, dated the 18th October,

2017, -

(i)

In the Table, against serial number 1, under column (2), after the existing entry,-

(a)

the sign ―:‖ shall be inserted at the end; and

(b)

the following provisos shall be inserted, namely: -

―Provided that goods so supplied, when exports have already been made after availing input tax credit on

inputs used in manufacture of such exports, shall be used in manufacture and supply of taxable goods (other than nil

rated or fully exempted goods) and a certificate to this effect from a chartered accountant is submitted to the

Jurisdictional Commissioner of GST or any other officer authorised by him within 6 months of such supply:

Provided further that no such certificate shall be required if input tax credit has not been availed on

inputs used in manufacture of export goods.‖;

(ii)

In the Explanation, against serial number 1, the words and sign ―on pre-import basis‖ shall be omitted.

SANJEEV KAUSHAL,

Additional Chief Secretary to Government Haryana,

Excise and Taxation Department.

8527—C.S.—H.G.P., Pkl.