(3593)

Haryana Government Gazette

EXTRAORDINARY

Published by Authority

No. 184-2023/Ext.] CHANDIGARH, FRIDAY, OCTOBER 20, 2023 (ASVINA 28, 1945 SAKA)

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3594

HARYANA GOVT. GAZ. (EXTRA.), OCT. 20, 2023 (ASVN. 28, 1945 SAKA)

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HARYANA GOVERNMENT

EXCISE AND TAXATION DEPARTMENT

Notification

The 20th October, 2023

No. 54/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, -

(A)

in the Table,

(i)

against serial number 8, under column (3), in item (vi), after the condition in column (5), the following

condition shall be inserted, namely:-

“Provided further that where the supplier of input service in the same line of business charges

State tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of

business in excess of the tax paid/payable at the rate of 2.5%, shall not be taken.

Illustration:‘A’ engages ‘B’ for transport from New Delhi to Jaipur in a motor cab for Rs. 1000. ‘B’, for

supplying the said service, hires a motor cab with operator from ‘C’ for Rs. 800. ‘C’ charges ‘B’ State

tax at the rate of 6% (Rs. 48). If ‘B’ charges ‘A’ State tax at the rate of 2.5%, he shall be entitled to take

input tax credit on the input service in the same line of business supplied by ‘C’ only to the extent of

Rs. 20 (2.5% of Rs. 800) and not Rs. 48.”;

(ii)

against serial number 10, under column (3), in item (i), after the condition in column (5), the following

condition shall be inserted, namely:-

HARYANA GOVT. GAZ. (EXTRA.), OCT. 20, 2023 (ASVN. 28, 1945 SAKA)

3595

“Provided further that where the supplier of input service in the same line of business charges

State tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of

business in excess of the tax paid/payable at the rate of 2.5%, shall not be taken.

Illustration: ‘A’ engages ‘B’ for transport from New Delhi to Jaipur in a motor cab for Rs. 1000. ‘B’,

for supplying the said service, hires a motor cab with operator from ‘C’ for Rs. 800. ‘C’ charges ‘B’

State tax at the rate of 6% (Rs. 48). If ‘B’ charges ‘A’ State tax at the rate of 2.5%, he shall be entitled

to take input tax credit on the input service in the same line of business supplied by ‘C’ only to the

extent of Rs. 20 (2.5% of Rs. 800) and not Rs. 48.”;

(iii)

against serial number 34,-

(a)

under column (3), in item (iv), for the words “totalisator or a license to” , the words “licensing a”

shall be substituted;

(b)

under column (3), item (v) and the entries thereagainst shall be omitted;

(B)

in the Annexure: Scheme of Classification of Services,-

(i)

serial number 696 and the entries thereagainst shall be omitted;

(ii)

serial number 698 and the entries thereagainst shall be omitted.

This notification shall come into force with effect from the 20th day of October, 2023.

DEVINDER SINGH KALYAN,

Principal Secretary to Government Haryana,

Excise and Taxation Department.

10664—C.S.—H.G.P., Pkl.