(584)

Haryana Government Gazette

EXTRAORDINARY

Published by Authority

© Govt. of Haryana

No. 24-2019/Ext.] CHANDIGARH, WEDNESDAY, FEBRUARY 6, 2019 (MAGHA 17, 1940 SAKA)

gfj;k.kk ljdkj

vkcdkjh rFkk djk/kku foHkkx

vkns’k

fnukad 6 Qjojh] 2019

la[;k 21@th,lVh&2-& gfj;k.kk eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 19½ ¼ftls bl vkns'k esa blds

i'pkr~ mä vf/kfu;e dgk x;k gS½ dh /kkjk 10 dh mi&/kkjk ¼1½ ;g micaf/kr djrh gS fd &

(i)

jftLVªh—r O;fä] tks mä vf/kfu;e dh vuqlwph 2 ds iSjk 6 ds [kaM ¼[k½ esa fufnZ"V lsok ds iznk; ls

fHkUu] lsokvksa dh iznk; esa yxk gS] mä mi/kkjk ds v/khu Ldhe dk p;u dj ldrk gS;

(ii)

,slk O;fä] tks mä Ldhe dk p;u djrk gS] iwoZorhZ foÙkh; o"kZ esa jkT; esa vkorZ ds nl çfr'kr ls

vuf/kd ewY; ;k ikap yk[k #i;s] tks Hkh vf/kd gks] dh lsokvksa ¼muls fHkUu tks mä vf/kfu;e dh vuqlwph

2 ds iSjk 6 ds [kaM ¼[k½ esa fufnZ"V½ dk iznk; dj ldrk gS;

vkSj] pwafd mä vf/kfu;e dh /kkjk 10 dh mi&/kkjk ¼2½ dk [kaM ¼d½ ;g micaf/kr djrk gS fd jftLVªh—r O;fä

mi/kkjk ¼1½ ds v/khu p;u dk ik= gksxk] ;fn] mi&/kkjk ¼1½ esa vU;Fkk micaf/kr ds flok;] og lsokvksa ds iznk; esa ugha

yxk gqvk gS;

vkSj] pwafd dkjckj i)fr dh cprksa vkSj fuos'k ds Hkkx ds :i esa lsok,a çnku djuk tks tek] _.k ;k vfxze ds

ek/;e ls nh tkrh gS] tgka rd fd C;kt ;k NwV ds ek/;e ls çfrQy dks O;ä fd;k tkrk gS] ifj.kkeLo#i mijksä

Ldhe ds fy, mudh vik=rk ls y?kq dkjckjksa dks vR;f/kd dfBukbZ mRiUu gksrh gS vkSj blds dkj.k] mä vf/kfu;e dh

/kkjk 10 ds mica/kksa dks çHkkoh djus esa dfri; dfBukb;ka mRiUu gqbZ gSa A

blfy,] vc] gfj;k.kk eky vkSj lsok dj vf/kfu;e] 2017 dh /kkjk 172 }kjk çnÙk 'kfä;ksa dk ç;ksx djrs gq,

rFkk gfj;k.kk ljdkj] vkcdkjh rFkk djk/kku foHkkx] vkns’k la[;k 105@,lVh&2] fnukad 13 väwcj] 2017] mu ckrksa ds

flok; ftUgsa ,sls vf/kØe.k ls iwoZ fd;k x;k gS ;k djus dk yksi fd;k x;k gS] ds vf/kØe.k esa] gfj;k.kk ds jkT;iky]

ifj"kn~ dh flQkfj'kkas ij] blds }kjk] fuEufyf[kr vkns'k djrs gSa] vFkkZr~ :&

1-

;g vkns'k gfj;k.kk eky vkSj lsok dj ¼dfBukbZ fuokj.k½ vkns'k] 2019 dgk tk ldrk gSA

2-

dfBukb;ksa dks nwj djus ds fy, ;g Li"V fd;k tkrk gS fd NwV çkIr lsokvksa dh iznk; dk ewY; tks tek] _.k

;k vfxze ds ek/;e ls nh tkrh gS] tgka rd fd C;kt ;k NwV ds ek/;e ls çfrQy dks O;ä fd;k tkrk gS]&

¼i½

/kkjk 10 dh mi&/kkjk ¼1½ ds f}rh; ijarqd ds v/khu la;kstu Ldhe ds fy, mldh ik=rk vo/kkfjr djus

gsrq;

¼ii½

la;kstu Ldhe ds fy, ik=rk vo/kkfjr djus ds Øe esas ldy vkorZ dh x.kuk djrs le;]

fglkc esa ugha fy;k tk,xk A

latho dkS’ky]

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

vkcdkjh rFkk djk/kku foHkkxA

HARYANA GOVT. GAZ. (EXTRA.), FEB. 6, 2019 (MAGH. 17, 1940 SAKA)

585

HARYANA GOVERNMENT

EXCISE AND TAXATION DEPARTMENT

Order

The 6th February, 2019

No. 21/GST-2.—WHEREAS, Sub-section (1) of Section 10 of the Haryana Goods and Services Tax Act,

2017 (19 of 2017) (hereafter in this Order referred to as the said Act) provides that-

(i)

a registered person engaged in the supply of services, other than supply of service referred to in clause

(b) of paragraph 6 of Schedule II to the said Act, may opt for the scheme under the said sub-section;

(ii)

a person who opts for the said scheme may supply services (other than those referred to in clause (b) of

paragraph 6 of Schedule II to the said Act), of value not exceeding ten per cent of turnover in the State

in the preceding financial year or five lakh rupees, whichever is higher;

AND WHEREAS, clause (a) of sub-section (2) of section 10 of the said Act provides that the registered person

shall be eligible to opt under Sub-section (1), if, save as otherwise provided in Sub-section (1), he is not engaged in

the supply of services;

AND WHEREAS, rendering of services as part of the savings and investment practice of business, by way of

extending deposits, loans or advances, in so far as the consideration is represented by way of interest or discount, is

resulting in their ineligibility for the aforesaid scheme, causing hardships to a lot of small businesses and because of

that, certain difficulties have arisen in giving effect to the provisions of section 10;

NOW, THEREFORE, in exercise of the powers conferred by Section 172 of the Haryana Goods and

Services Tax Act, 2017 and in supersession of the Haryana Government, Excise and Taxation Department,

Order No. 105/ST-2, dated the 13th October, 2017 except as respects things done or omitted to be done before such

supersession, the Governor of Haryana, on recommendations of the Council, hereby makes the following Order,

namely:–

1.

Short title.– This Order may be called the Haryana Goods and Services Tax (Removal of Difficulties) Order,

2019.

2.

For the removal of difficulties, it is hereby clarified that the value of supply of exempt services by way of

extending deposits, loans or advances in so far as the consideration is represented by way of interest or

discount, shall not be taken into account-

(i)

for determining the eligibility for composition scheme under second proviso to Sub-section (1) of

Section 10;

(ii)

in computing aggregate turnover in order to determine eligibility for composition scheme.

SANJEEV KAUSHAL,

Additional Chief Secretary to Government, Haryana,

Excise and Taxation Department.

8549—C.S.—H.G.P., Pkl.