(3337)

Haryana Government Gazette

EXTRAORDINARY

Published by Authority

© Govt. of Haryana

No. 154-2024/Ext.] CHANDIGARH, WEDNESDAY, OCTOBER 9, 2024 (ASVINA 17, 1946 SAKA)

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3338

HARYANA GOVT. GAZ. (EXTRA.), OCT. 9, 2024 (ASVN. 17, 1946 SAKA)

HARYANA GOVERNMENT

EXCISE AND TAXATION DEPARTMENT

Notification

The 9th October, 2024

No. 25/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, in the Table, against serial number 8,-

(i)

after item (iva), under columns (3), (4) and (5) and entries thereagainst, the following item and entries

thereagainst shall be inserted, namely: -

(3)

(4)

(5)

“(ivb) Transportation of passengers, with

or without accompanied baggage, by air,

in a helicopter on seat share basis.

2.5

Provided that credit of input tax charged on goods used in

supplying the service has not been taken.

[Please refer to clause (iv) of paragraph 4 relating to

Explanation].”.

(ii)

under column (3), in item (vii), after the brackets and figures “(iva),”, the brackets and figures “(ivb),”

shall be inserted.

2.

This notification shall come into force with effect from the 10th day of October, 2024.

DEVINDER SINGH KALYAN,

Principal Secretary to Government Haryana,

Excise and Taxation Department.

11337—C.S.—H.G.P., Pkl.