(1385)

Haryana Government Gazette

EXTRAORDINARY

Published by Authority

© Govt. of Haryana

No. 57-2019/Ext.] CHANDIGARH, SUNDAY, MARCH 31, 2019 (CHAITRA 10, 1940 SAKA)

gfj;k.kk ljdkj

vkcdkjh rFkk djk/kku foHkkx

vf/klwpuk

fnukad 31 ekpZ] 2019

la[;k 49@th,lVh&2-& gfj;k.kk eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 19½] dh /kkjk 9 dh mi&/kkjk ¼4½

}kjk çnÙk 'kfä;ksa dk ç;ksx djrs gq,] gfj;k.kk ds jkT;iky] ifj"kn~ dh flQkfj'kksa ij] blds }kjk] vf/klwfpr djrs gSa fd

uhps nh xbZ lkj.kh ds [kkuk ¼3½ esa fufnZ"V iath—r O;fä] fdlh viath—r vkiwfrZdrkZ ls çkIr] uhps lkj.kh ds [kkuk ¼2½

esa fufnZ"V eky ;k lsokvksa ;k nksuksa dh iznk; ds laca/k esa ,sls eky ;k lsokvksa ;k nksuksa ds çkfIrdrkZ ds :i esa fjolZ çHkkj

ds vk/kkj ij dj dk Hkqxrku djsxk] vFkkZr~%&

Øe

la[;k

eky vkSj lsokvksa dh vkiwfrZ dh Js.kh

eky vkSj lsokvksa dk

çkfIrdrkZ

¼1½

¼2½

¼3½

1

,sls eky vkSj lsokvksa ;k nksuksa dh iznk; ¼fodkl vf/kdkj iznku djus] Hkwfe

dk nh?kZdkfyd iêk ¼çhfe;e] lykeh] fodkl izHkkj vkfn ds :i esa vfxze

Hkqxrku ds çfr½ ;k ¶yksj Lisl bUMsDl ¼vfrfjä ¶yksj Lisl bUMsDl lfgr½

ds ek/;e ls lsokvksa ds vykok½ tks gfj;k.kk ljdkj] vkcdkjh rFkk djk/kku

foHkkx] vf/klwpuk la[;k 46@,lVh&2] fnukad 30 twu] 2017 esa Øe la[;k 3

ds lkeus en ¼i½] ¼id½] ¼i[k½] ¼ix½] ¼i?k½] ¼i³½ vkSj ¼ip½ esa ;Fkk fofgr fdlh

foÙkh; o"kZ ¼;k lekiu çek.k i= tkjh fd, tkus ;k izFke vf/kHkksx] tks Hkh

igys gks] dh frfFk rd foÙkh; o"kZ dk Hkkx½ ds nkSjku ifj;kstuk ds fuekZ.k

dk;Z ds fy, fdlh izksRlkgd }kjk [kjhns tkus gsrq visf{kr eky ;k lsokvksa ds

U;wure ewY; esa deh dks laLFkkfir djrk gS A

izksRlkgd

2

lhek'kqYd VSfjQ vf/kfu;e] 1975 ¼1975 dk dsUnzh; vf/kfu;e 51½ dh çFke

vuqlwph ds v/;k; 'kh"kZ 2523 ds v/khu vkus okyh lhesUV tks gfj;k.kk

ljdkj] vkcdkjh rFkk djk/kku foHkkx] vf/klwpuk la[;k 46@,lVh&2]

fnukad 30 twu] 2017 esa Øe la[;k 3 ds lkeus en ¼i½] ¼id½] ¼i[k½] ¼ix½]

¼i?k½] ¼i³½ vkSj ¼ip½ esa ;Fkk fofgr fdlh foÙkh; o"kZ ¼;k lekiu çek.k i=

tkjh fd, tkus ;k izFke vf/kHkksx] tks Hkh igys gks] dh frfFk rd foÙkh; o"kZ

dk Hkkx ½ esa] tks ifj;kstuk ds fuekZ.k dk;Z ds fy, fdlh izksRlkgd }kjk

[kjhns tkus gsrq visf{kr eky ;k lsokvksa ds U;wure ewY; esas deh dks laLFkkfir

djrk gS A

izksRlkgd

1386

HARYANA GOVT. GAZ. (EXTRA.), MAR. 31, 2019 (CHTR. 10, 1940 SAKA)

Øe

la[;k

eky vkSj lsokvksa dh vkiwfrZ dh Js.kh

eky vkSj lsokvksa dk

çkfIrdrkZ

¼1½

¼2½

¼3½

3

lhek'kqYd VSfjQ vf/kfu;e] 1975 ¼1975 dk dsUnzh; vf/kfu;e 51½ dh çFke

vuqlwph ds fdlh Hkh v/;k; ds v/khu vkus okyk dksbZ iwathxr eky vkSj

ftldk ,slh fdlh ifj;kstuk ds fuekZ.k dk;Z ds fy, fdlh izksRlkgd dks

iznk; fd;k x;k gks] ftl ij gfj;k.kk ljdkj] vkcdkjh rFkk djk/kku foHkkx]

vf/klwpuk la[;k 46@,lVh&2] fnukad 30 twu] 2017 esas Øe la[;k 3 ds

lkeus en ¼i½] ¼id½] ¼i[k½] ¼ix½] ¼i?k½] ¼i³½ vkSj ¼ip½ esa fofgr nj ij dj

Hkqxrku;ksX; gS ;k Hkqxrku fd;k tkrk gS A

izksRlkgd

O;k[;k – bl vf/klwpuk ds iz;kstu ds fy, &

¼i½

"çksRlkgd" 'kCn dk ogh vFkZ gksxk tks bls Hkw&lEink ¼fofu;eu vkSj fodkl½ vf/kfu;e] 2016 ¼2016 dk

dsUnzh; vf/kfu;e 16½ dh /kkjk 2 ds [k.M ¼;V½ esa fn;k x;k gS(

¼ii½ Þifj;kstukß dk ogh vFkZ gksxk tks bls Hkw&lEink ls ifj;kstuk ;k vkoklh; Hkw&lEink ifj;kstuk esa fn;k

x;k gS(

¼iii½ ÞHkw&lEink ifj;kstukß dk ogh vFkZ gksxk tks bls Hkw&lEink ¼fofu;eu vkSj fodkl½ vf/kfu;e] 2016

¼2016 dk dsUnzh; vf/kfu;e 16½ dh /kkjk 2 ds [k.M ¼;<½ esa fn;k x;k gS(

¼iv½ Þvkoklh; Hkw&lEink ifj;kstukß ’kCn dk vFkZ gS] Hkw&lEink ifj;kstuk ftlesa fdlh okf.kfT;d vikVZesaV~l

dk dkjisV {ks= ml Hkw&lEink ifj;kstuk ds lHkh vikVZesaV~l ds dqy dkjisV {ks= ds 15 izfr’kr ls vf/kd

u gksA

¼v½

**¶yksj Lisl bUMsDl** 'kCn dk ogh vFkZ gksxk tks Hkw&[k.M] ftl ij Hkou dk fuekZ.k fd;k x;k gS] ds

vkdkj gsrq Hkou dk Q'kZ {ks= ¼ldy Q'kZ {ks=½ dk vuqikr A ** A

2-

;g vf/klwpuk izFke vizSy] 2019 dks izHkkoh gksxhA

latho dkS’ky]

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

vkcdkjh rFkk djk/kku foHkkxA

HARYANA GOVERNMENT

EXCISE AND TAXATION DEPARTMENT

Notification

The 31st March, 2019

No. 49/GST-2.—In exercise of the powers conferred by sub-section (4) 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

notifies that the registered person specified in column (3) of the table below, shall in respect of supply of goods or

services or both specified in column (2) of the Table below, received from an unregistered supplier shall pay tax on

reverse charge basis as recipient of such goods or services or both, namely:-

Table

Serial

No.

Category of supply of goods and services

Recipient of goods

and services

(1)

(2)

(3)

1

Supply of such goods and services or both [other than services by way of grant of

development rights, long term lease of land (against upfront payment in the form

of premium, salami, development charges etc.) or FSI (including additional FSI)]

which constitute the shortfall from the minimum value of goods or services or both

required to be purchased by a promoter for construction of project, in a financial

year (or part of the financial year till the date of issuance of completion certificate

or first occupation, whichever is earlier) as prescribed in the Haryana Government,

Excise and Taxation Department, notification No. 46/ST-2, dated the 30th June,

2017 at items (i), (ia), (ib), (ic), (id), (ie) and (if) against serial No. (3).

Promoter

HARYANA GOVT. GAZ. (EXTRA.), MAR. 31, 2019 (CHTR. 10, 1940 SAKA)

1387

Serial

No.

Category of supply of goods and services

Recipient of goods

and services

(1)

(2)

(3)

2

Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff

Act, 1975 (Central Act 51 of 1975) which constitute the shortfall from the

minimum value of goods or services or both required to be purchased by a

promoter for construction of project, in a financial year (or part of the financial

year till the date of issuance of completion certificate or first occupation,

whichever is earlier) as prescribed in the Haryana Government, Excise and

Taxation Department, notification No. 46/ST-2, dated the 30th June, 2017 at items

(i), (ia), (ib), (ic), (id), (ie) and (if) against serial No. (3).

Promoter

3

Capital goods falling under any chapter in the first schedule to the Customs Tariff

Act, 1975 (Central Act 51 of 1975) supplied to a promoter for construction of a

project on which tax is payable or paid at the rate prescribed for items (i), (ia), (ib),

(ic), (id), (ie) and (if) against serial No. (3) in the Table, in the Haryana

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

30th June, 2017.

Promoter

Explanation. - For the purpose of this notification, -

(i)

the term “promoter” shall have the same meaning as assigned to it in clause (zk) of section 2 of the Real

Estate (Regulation and Development) Act, 2016 (Central Act 16 of 2016);

(ii)

“project” shall mean a Real Estate Project (REP) or a Residential Real Estate Project (RREP);

(iii)

the term “Real Estate Project (REP)” shall have the same meaning as assigned to it in clause (zn) of

section 2 of the Real Estate (Regulation and Development) Act, 2016 (Central Act 16 of 2016);

(iv)

“Residential Real Estate Project (RREP)” shall mean a REP in which the carpet area of the commercial

apartments is not more than 15 percent of the total carpet area of all the apartments in the REP.

(v)

“Floor Space Index (FSI)” shall mean the ratio of a building’s total floor area (gross floor area) to the

size of the piece of land upon which it is built.”.

2.

This notification shall come into force with effect from the 1st day of April, 2019.

SANJEEV KAUSHAL,

Additional Chief Secretary to Government Haryana,

Excise and Taxation Department.

56981—C.S.—H.G.P.,Chd.