HARYANA GOVT. GAZ. (EXTRA.), JAN. 25, 2018 (MAGH. 5, 1939 SAKA) 347 ¼[k½ mi en (iv) ds i'pkr] fuEufyf[kr en j[kh tk,xh] vFkkZr~%& ^^(v) ,tqds'kuy tuZYl ;k ihfj;ksfMdYLk dk vkWu ykbu iznk;^^;
¼x½ ijUrqd esa] ^^izfof"V ¼[k½** 'kCn] dks"Bd vkSj v{kj ds LFkku ij] **en ¼[k½ ds mi en (i), (ii) vkSj (iii)** 'kCn] dks"Bd vkSj v{kj dks izfrLFkkfir fd;k tk,xk;
¼?k½ ijUrqd ds i'pkr~] fuEufyf[kr ijUrqd j[kk tk,xk] vFkkZr~%& ^^ijarq ;g vkSj fd en ¼[k½ dh mi en (v) esa nh xbZ dksbZ Hkh ckr ,sls laLFkkuksa ij ykxw ugh gksxh tks fd& ¼i½ fon~;ky; iwoZ f'k{kk vkSj mPprj ek/;fed fo|ky; Lrj rd ;k led{k f'k{kk ds ek/;e ls; ;k ¼ii½ fdlh vuqeksfnr O;kolkf;d f'k{kk ikB;Øe ds fgLls ds :Ik esa f'k{kk ds ek/;e ls viuh lsok,a ns jgs gksa;
¼r½ Øe la[;k 77 ds lkeus] [kkuk ¼3½ dh izfof"V esa] en ¼x½ esa] ^^ikap gtkj^^ 'kCnksa ds LFkku ij] ^^lkr gtkj ikap lkS^^ 'kCn izfrLFkkfir fd;s tk,axs;
¼Fk½ Øe la[;k 81 ds lkeus] [kkuk ¼3½ esa fo|eku izfof"V ds LFkku ij] fuEufyf[kr izfof"V izfrLFkkfir dh tk,xh] vFkkZr~%& ^^fuEufyf[kr esa izos'k ds vf/kdkj ds :i esa nh tkus okyh lsok,a& ¼d½ ldZl] ùR; ;k fFk,Vj& eapu ftlesa ukVd ;k cSys Hkh 'kkfey gS] ¼[k½ iqjLdkj lekjksg]laxhr lekjksg vkSj iSft;aV izfr;ksfxrk] laxhr izn'kZu ;k dksbZ ØhMk lekjksg tks fd ekU;rkizkIr ØhMk lekjksg ls fHkUu gks] ¼x½ ekU;rk izkIr ØhM+k lekjksg] ¼?k½ rkjkeaMy] tgka mi;ZqDr en ¼d½] ¼[k½- ¼x½ ;k ¼?k½ esa ;Fkk fufnZ"V lekjksg ;k LFkkuksa esa izos'k ds vf/kdkj dk izfrQy ikap lkS #i;s izfr O;fDr ls vf/kd u gks^^ vkf'kek cjkM+] fo’ks"k lfpo] gfj;k.kk ljdkj] vkcdkjh rFkk djk/kku foHkkxA HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 25th January, 2018 No. 22 /ST-2.— In exercise of the powers conferred by sub-section (1) of section 11 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 notification of the Haryana Government, Excise and Taxation Department, notification No. 47/ST-2, dated the 30th June, 2017, namely:- Amendment In the Haryana Government, Excise and Taxation Department, notification No. 47/ST-2, dated the 30th June, 2017,- In the Table, -
(a) against serial number 3, in the entry in column (3), after the words “a Governmental Authority” the words “ or a Government Entity” shall be inserted;
348 HARYANA GOVT. GAZ. (EXTRA.), JAN. 25, 2018 (MAGH. 5, 1939 SAKA)
(b) after serial number 3 and the entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely: -
(1) (2) (3) (4) (5) “3A Chapter 99 Composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent. of the value of the said composite supply provided to the Central Government, State Government or Union territory or local authority or a Governmental authority or a Government Entity by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.
Nil Nil”;
(c) against serial number 16, in the entry in column (3), for the words “one year”, the words “three years” shall be substituted;
(d) after serial number 19 and the entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely: -
(1) (2) (3) (4) (5) “19A Heading 9965 Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India.
Nil Nothing contained in this serial number shall apply after the 30 th day of September,
2018.
19B Heading 9965 Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India.
Nil Nothing contained in this serial number shall apply after the 30 th day of September,
2018.”;
(e) against serial number 22,in the entry in column (3), after item (b), the following item shall be added, namely: - “(c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary school or equivalent.”;
(f) after serial number 29 and the entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely: -
(1) (2) (3) (4) (5) “29A Heading 9971 or Heading 9991 Services of life insurance provided or agreed to be provided by the Naval Group Insurance Fund to the personnel of Coast Guard under the Group Insurance Schemes of the Central Government.
Nil Nil”;
(g) against serial number 36, in the entry in column (3), in item (c), for the words “fifty thousand”, the words “two lakhs” shall be substituted;
(h) after serial number 36 and the entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely: -
(1) (2) (3) (4) (5) “36A Heading 9971 or Heading 9991 Services by way of reinsurance of the insurance schemes specified in serial number 35 or 36.
Nil Nil”;
HARYANA GOVT. GAZ. (EXTRA.), JAN. 25, 2018 (MAGH. 5, 1939 SAKA) 349
(i) after serial number 39 and the entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely: -
(1) (2) (3) (4) (5) “39A Heading 9971 Services by an intermediary of financial services located in a multi services SEZ with International Financial Services Centre (IFSC) status to a customer located outside India for international financial services in currencies other than Indian rupees (INR).
Explanation.— For the purposes of this entry, the intermediary of financial services in IFSC is a person,-
(i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC; or
(ii) who is treated as a person resident outside India under the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015; or
(iii) who is registered under the Insurance Regulatory and Development Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office;
or
(iv) who is permitted as such by Securities and Exchange Board of India (SEBI)under the Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015.
Nil Nil”;
(j) against serial number 45, in the entry in column (3),-
(i) in item (a), after sub-item (ii), the following sub-item shall be added, namely:- “(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;”;
(ii) in item (b), after sub-item (iii), the following sub-item shall be added, namely:- “(iv) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;”;
(iii) in item (c), after sub-item (ii), the following sub-item shall be added, namely:- “(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity.”;
(k) after serial number 53 and the entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely: -
(1) (2) (3) (4) (5) “53A Heading 9985 Services by way of fumigation in a warehouse of agricultural produce.
Nil Nil”;
(l) against serial number 54, in the entry in column (3), after item (g), the following item shall be added, namely:- “(h) services by way of fumigation in a warehouse of agricultural produce.”;
350 HARYANA GOVT. GAZ. (EXTRA.), JAN. 25, 2018 (MAGH. 5, 1939 SAKA)
(m) against serial number 60, in the entry in column (3), the words “the Ministry of External Affairs,” shall be omitted;
(n) after serial number 65 and the entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely: -
(1) (2) (3) (4) (5) “65A Heading 9991 Services by way of providing information under the Right to Information Act, 2005 (22 of 2005).
Nil Nil”;
(o) against serial number 66, in the entry in column (3),-
(i) after item (a), the following item shall be inserted, namely:- “(aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee;”;
(ii) in item (b),- (A) in sub-item (iv), the words “upto higher secondary” shall be omitted;
(B) after sub-item (iv), the following sub-item shall be added, namely:- “(v) supply of online educational journals or periodicals:”;
(C) in the proviso, for the word, brackets and letter “entry (b)”, the words, brackets and letters “sub-items (i), (ii) and (iii) of item (b)” shall be substituted;
(D) after the proviso, the following proviso shall be added, namely:- “Provided further that nothing contained in sub-item (v) of item (b) shall apply to an institution providing services by way of,-
(i) pre-school education and education up to higher secondary school or equivalent;
or
(ii) education as a part of an approved vocational education course.”;
(p) against serial number 77, in the entry in column (3), in item (c), for the words “five thousand”, the words “seven thousand five hundred” shall be substituted;
(q) against serial number 81, for the entry in column (3), the following entry shall be substituted, namely: - “Services by way of right to admission to-
(a) circus, dance, or theatrical performance including drama or ballet;
(b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event;
(c) recognised sporting event;
(d) planetarium, where the consideration for right to admission to the events or places as referred to in items (a), (b), (c) or (d) above is not more than Rs 500 per person.”.
ASHIMA BRAR, Special Secretary to Government Haryana, Excise and Taxation Department.
55941—C.S.—H.G.P., Chd.