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HARYANA GOVT. GAZ. (EXTRA.), DEC. 29, 2021 (PAUS. 8, 1943 SAKA)

4285

HARYANA GOVERNMENT

EXCISE AND TAXATION DEPARTMENT

Notification

The 29th December, 2021

No. 71/GST-2.—In exercise of the powers conferred by sub-section (5) 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.52/ST-2, dated the 30th June, 2017, namely:-

AMENDMENT

In the Haryana Government, Excise and Taxation Department, Notification No.52/ST-2, dated the

30th June, 2017-

(i)

in item (i),for the words “and motor cycle”, the words and sign“, motor cycle, omnibusor any other

motor vehicle;” shall be substituted;

(ii)

after item (iii), the following item shall be inserted, namely:-

“(iv) supply of restaurant service other than the services supplied by restaurant, eating joints etc.

located at specified premises.”

In the said notification, in Explanation, -

(i)

in item (b), for the words, brackets, numbers and figures “and “motor cycle” shall have the same

meanings as assigned to them respectively in clauses (22), (25) and (26) of section 2 of the

Motor Vehicle Act, 1988 (Central Act 59 of 1988).”, the words, brackets, numbers and figures,“,

motor cycle, motor vehicleand omnibusshall have the same meanings as assigned to them

respectively in clauses (22), (25), (27), (28) and (29) of section 2 of the Motor Vehicle Act, 1988

(Central Act 59 of 1988).”shall be substituted;

(ii)

after item (b), the following item shall be inserted namely, -

“(c) specified premises means premises providing hotel accommodation service having declared

tariff of any unit of accommodation above seven thousand five hundred rupees per unit per day

or equivalent.”

This notification shall come into force with effect from the 1st day of January, 2022.

ANURAG RASTOGI,

Additional Chief Secretary to Government Haryana,

Excise and Taxation Department.

9434—C.S.—H.G.P. Pkl.