3348
HARYANA GOVT. GAZ. (EXTRA.), OCT. 1, 2021 (ASVN. 9, 1943 SAKA)
¼vk½ en ¼i?k½ esa] ^^¼i½] ¼id½] ¼i[k½ vkSj ¼ix½^^ dks"Bd] v{kj] vad vkSj 'kCn ds LFkku ij] ^^¼i½]
¼id½] ¼i[k½] ¼ix½ vkSj ¼ixd½^^ dks"Bd] v{kj] vad vkSj 'kCn çfrLFkkfir fd, tk,axs(
¼b½
en ¼iv½ esa] ^^¼i½] ¼id½] ¼i[k½] ¼ix½] ¼i?k½] ¼ii½] ¼iid½] vkSj ¼iii½^^ dks"Bd] v{kj] vad vkSj 'kCn
ds LFkku ij] ^^¼i½] ¼id½] ¼i[k½] ¼ix½] ¼ixd½] ¼i?k½] ¼ii½] ¼iid½] vkSj ¼iii½^^ dks"Bd] v{kj] vad
vkSj 'kCn çfrLFkkfir fd, tk,axs(
¼?k½ Øe la[;k 27 ds lkeus]&
¼v½
[kkuk ¼3½] ¼4½ vkSj ¼5½ ds uhps] en ¼i½ vkSj mlds lkeus çfof"V;ksa dk yksi dj fn;k
tk,xk(
¼vk½ [kkuk ¼3½] ¼4½ vkSj ¼5½ ds uhps] en ¼ii½ vkSj mlds lkeus çfof"V;ksa ds LFkku ij] fuEufyf[kr
çfof"V;k¡ çfrLFkkfir dh tk,axh] vFkkZr~%&
¼3½
¼4½
¼5½
ÞvU; fofuekZ.k lsok,a( çdk'ku] eqæ.k vkSj iqu#Riknu lsok,a( lkexzh olwyh
lsok,a
9
&^^(
¼M+½ Øe la[;k 34 ds lkeus] [kkuk ¼3½] ¼4½ vkSj ¼5½ ds uhps] en ¼iii½ vkSj ¼iiid½ vkSj mlds lkeus
çfof"V;ksa ds LFkku ij] fuEufyf[kr en vkSj mlds lkeus çfof"V;k¡ çfrLFkkfir dh tk,axh] vFkkZr~%&
¼3½
¼4½
¼5½
^^¼iii½ fuEufyf[kr esa ços'k ds ek/;e ls lsok,a(
¼d½ Fkhe ikdZ] okVj ikdZ vkSj dksbZ vU; LFkku ftlesa t‚; jkbM~l] esjh&xks
jkmaM] xks dkfVaZx gks] ;k
¼[k½ cSys] &
uhps ¼iiid½ esa 'kkfey fdlh LFkku ls fHkUu
9
&;
¼iiid½ fuEufyf[kr esa ços'k ds ek/;e ls lsok,a &
¼d½ dSlhuks ;k jsl Dyc ;k vU; dksbZ LFkku ftlesa dSlhuks ;k jsl Dyc
gks; ;k
¼[k½ bafM;u çhfe;j yhx tSls [ksy bosaVA
14
&^^(
¼p½ Øe la[;k 38 ds lkeus] [kkuk ¼3½ esa] O;k[;k esa] Þvuqlwph I dh Øe la[;k 234ß 'kCn] vad vkSj
v{kj ds LFkku ij] Þvuqlwph II dh Øe la[;k 201 dß 'kCn] v{kj vkSj vad çfrLFkkfir fd, tk,axs(
¼ii½ lkj.kh ¼lsokvksa ds oxhZdj.k dh Ldhe½ esa] Øe la[;k 118 vkSj mlds lkeus çfof"V;ksa ds i'pkr~
fuEufyf[kr Øe la[;k vkSj mlds lkeus çfof"V;k¡ j[kh tk,axh] vFkkZr~%&
¼1½
¼2½
¼3½
¼4½
^^118d^^
lewg 99654
Hkkjr esa ,d LFkku ls nwljs LFkku rd eky dk cgqfo/k ifjogu
118[k
996541
Hkkjr esa gh ,d LFkku ls nwljs LFkku rd eky dk cgqfo/k
ifjogußA
2- ;g vf/klwpuk izFke vDVwcj] 2021 ls ykxw gksxhA
vuqjkx jLrksxh]
vIkj eq[; lfpo] gfj;k.kk ljdkj]
vkcdkjh rFkk djk/kku foHkkxA
HARYANA GOVT. GAZ. (EXTRA.), OCT. 1, 2021 (ASVN. 9, 1943 SAKA)
3349
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 1st October, 2021
No. 48/GST-2.— In exercise of the powers conferred by Sub-sections (1), (3) and (4) of Section 9, Sub-section (1)
of Section 11, Sub-section (5) of Section 15, Sub-section (1) of Section 16 and Section 148 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:-
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 (iv), in clause (g), after the figures and letters
“12AA”, word, figures and letters “ or 12AB” shall be inserted;
(b)
in serial number 17, -
(A)
item (i) and the entries thereagainst in columns (3), (4) and (5) shall be omitted;
(B)
for item (ii) and the entries thereagainst in columns (3), (4) and (5), the following entries
shall be substituted, namely:-
(3)
(4)
(5)
“(ii) Temporary or permanent transfer or permitting the use
or enjoyment of Intellectual Property (IP) right.
9
-”;
(c)
against serial number 26, in column (3), -
(A)
after item (ic) and the entries thereagainst in columns (3), (4) and (5), the following
entries shall be inserted, namely:-
(3)
(4)
(5)
“(ica) Services by way of job work in relation to
manufacture of alcoholic liquor for human consumption
9
-”;
(B)
in item (id), for the brackets, letters and word “(i), (ia), (ib) and (ic)”, the brackets, letters
and word “(i), (ia), (ib), (ic) and (ica)” shall be substituted;
(C)
in item (iv), for the brackets, letters and word “(i), (ia), (ib), (ic), (id), (ii), (iia) and (iii)”,
the brackets, letters and word “(i), (ia), (ib), (ic), (ica), (id), (ii), (iia) and (iii)” shall be
substituted;
(d)
against serial number 27,-
(A)
item (i) and the entries thereagainst in columns (3), (4) and (5) shall be omitted;
(B)
for item (ii) and the entries thereagainst in columns (3), (4) and (5), the following entries
shall be substituted, namely:-
(3)
(4)
(5)
“Other manufacturing services; publishing, printing and
reproduction services; material recovery services
9
-”;
(e)
against serial number 34, for items(iii) and (iiia)and the entries thereagainst in columns (3), (4)
and (5), following items and entries shall be substituted, namely:-
(3)
(4)
(5)
“(iii) Services by way of admission to;
(a) theme parks, water parks and any other place having joy
rides, merry- go rounds, go carting, or
(b) ballet, -
other than any place covered by (iiia) below
9
-
(iiia) Services by way of admission to (a) casinos or race clubs or
any place having casinos or race clubs or(b)sporting events like
Indian Premier League.
14
-”;
3350
HARYANA GOVT. GAZ. (EXTRA.), OCT. 1, 2021 (ASVN. 9, 1943 SAKA)
(f)
against serial number 38, in column (3), in Explanation, for the figures, words and letter “ 234 of
Schedule I”, the figures, letter and words “ 201A of Schedule II” shall be substituted;
(ii)
in the “Annexure: Scheme of Classification of Services”, after serial number 118 and the entries
thereagainst, the following shall be inserted, namely:-
(1)
(2)
(3)
(4)
“118a
Group 99654
Multimodal Transport of goods from a place in
India to another place in India
118b
996541
Multimodal Transport of goods from a place in
India to another place in India”.
2.
This notification shall come into force with effect from the 1st day of October, 2021.
ANURAG RASTOGI,
Additional Chief Secretary to Government Haryana,
Excise and Taxation Department.
9343—C.S.—H.G.P. Pkl.
