(3602)

Haryana Government Gazette

EXTRAORDINARY

Published by Authority

© Govt. of Haryana

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

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

3603

HARYANA GOVERNMENT

EXCISE AND TAXATION DEPARTMENT

Notification

The 20th October, 2023

No. 58/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 “,omnibus or any other motor vehicle”, the words “or any other motor vehicle

except omnibus” shall be substituted;

(ii)

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

“(ia) services by way of transportation of passengers by an omnibus except where the person supplying

such service through electronic commerce operator is a company.”;

(iii)

in the Explanation, after item (c), the following item shall be inserted, namely, -

“(d) “Company” has the same meaning as assigned to it in clause (20) of section 2 of the Companies

Act, 2013 (Central Act 18 of 2013).”.

2.

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.