(367) Haryana Government Gazette EXTRAORDINARY Published by Authority © Govt. of Haryana No. 14-2018/Ext.] CHANDIGARH, THURSDAY, JANUARY 25, 2018 (MAGHA 5, 1939 SAKA) gfj;k.kk ljdkj vkcdkjh rFkk djk/kku foHkkx vf/klwpuk fnukad 25 tuojh] 2018 la[;k 28@,lVh&2-& gfj;k.kk eky vkSj lsok dj vf/kfu;e 2017] ¼2017 dk 19½] dh /kkjk 11 dh mi/kkjk ¼1½ }kjk iznRr 'kfDr;ksa dk iz;ksx djrs gq,] gfj;k.kk ds jkT;iky] ;g lek/kku gksus ij fd ,slk djuk yksdfgr esa vko’;d gS] ifj"kn~ dh flQkfj’kksa ij] blds }kjk] mu ekyks ds var%jkT;h; iznk;ksa] ftudk fooj.k uhps nh xbZ lkj.kh ds [kkuk ¼3½ esa fofufnZ"V gS vkSj tks lhek'kqYd VSfjQ vf/kfu;e] 1975 ¼1975 dk dsUnzh; vf/kfu;e 51½ dh izFke vuqlwph esa ;Fkk fofufnZ"V VSfjQ en] mi 'kh"kZ] 'kh"kZ ;k v/;k; ds varxZr vkrs gSa tks [kkuk ¼2½ dh rRlaca/kh izfof"V esa fn, x, gSa] ij gfj;k.kk ljdkj] vkcdkjh rFkk djk/kku foHkkx] vf/klwpuk la[;k 35@,lVh&2] fnukad 30 twu] 2017 dh vuqlwph IV esa ;Fkk fofufnZ"V mrus jkT; dj ls NwV iznku djrs gSa] ftruk fd og] ,sls oLrqvksa ds iznk;ksa ij iznk;drkZ ds ykHk ij mDr lkj.kh ds [kkuk ¼4½ dh rRlaca/kh izfof"V esa fofufnZ"V nj ij laxf.kr jkf’k ls vf/kd gksrk gSA lkj.kh Øe la[;k v/;k;] 'kh"kZ] mi 'kh"kZ ;k VSfjQ en eky dk fooj.k nj
(1) (2) (3) (4) 1- 8703 1200 lhlh ;k mlls vf/kd dh batu {kerk vkSj 4000 feeh ;k mlls vf/kd dh yEckbZ okys iqjkus vkSj iz;qDr eksVj okgu tks isVªksy] nzfor isVªksfy;e xSl ¼,yihth½ ;k dkWEiszLM izkd`frd xSl ¼lhu,th½ }kjk laapkfyr gksaA O;k[;k-& bl izfof"V ds iz;kstuksa ds fy,] eksVjokguksa dh fof’k"Vrk eksVj ;ku vf/kfu;e] 1988 ¼1988 dk dsUnzh; vf/kfu;e 59½ vkSj blds v/khu cuk, x, fu;eksa ds vuqlkj fu/kkZfjr dh tk,xhA 9% 368 HARYANA GOVT. GAZ. (EXTRA.), JAN. 25, 2018 (MAGH. 5, 1939 SAKA) Øe la[;k v/;k;] 'kh"kZ] mi 'kh"kZ ;k VSfjQ en eky dk fooj.k nj
(1) (2) (3) (4) 2- 8703 1500 lhlh ;k mlls vf/kd dh batu {kerk vkSj 4000 feeh ;k mlls vf/kd dh yEckbZ okys iqjkus vkSj iz;qDr eksVj okgu tks Mht+y }kjk laapkfyr gksaA O;k[;k-& bl izfof"V ds iz;kstuksa ds fy,] eksVjokguksa dh fof’k"Vrk eksVj ;ku vf/kfu;e] 1988 ¼1988 dk dsUnzh; vf/kfu;e 59½ vkSj blds v/khu cuk, x, fu;eksa ds vuqlkj fu/kkZfjr dh tk,xhA 9% 3- 8703 iqjkus vkSj iz;qDr eksVj okgu ftuds batu dh {kerk 1500 lhlh ls vf/kd gks] ftUgsa lkekU; rkSj ij LiksVZ ;wfVyhVh Oghdy ¼,l;woh½ ds #i esa tkuk tkrk gks] ftuesa ;wfVyhVh Oghdyl Hkh vkrs gksaA O;k[;k%& bl izfof"V ds iz;kstuksa ds fy,] ,l;woh esa os eksVj okgu Hkh vkrs gSa ftudh yackbZ 4000 feyhehVj ls vf/kd gks vkSj ftudk xzkamM Dyh;jsal 170 feyhehVj vkSj blls vf/kd gksA 9% 4- 87 lHkh iqjkus vkSj iz;qDr okgu] dze la[;k 1 ls dze la[;k 3 esa mfYy[kr okguksa ls fHkUu 6% O;k[;k-& bl vf/klwpuk ds iz;kstuksa ds fy,] & ¼i½ ,sls iathd̀r O;fDr ds ekeyksa esa ftlesa mDr oLrq ij vk;dj vf/kfu;e] 1961 ¼1961 dk dsUnzh;
vf/kfu;e 43½ dh /kkjk 32 ds varxZr ewY;gzkl dk nkok fd;k gS] iznk;drkZ ds ykHk dks n’kkZus okyk ewY; og ewY; gksxk tks ,slh OkLrq ds iznk; ds ,ot esa izkIr izfrQy vkSj iznk; dh frfFk dks fd, x, ,slh oLrq ds ewY;gzkl ds chp gksus okyk varj gksxk] vkSj ;fn ;g YkkHk _.kkRed gS rks bls utjvankt dj fn;k tk,xk; vkSj ¼ii½ fdlh vU; ekeys esa iznk;drkZ ds YkkHk dks n’kkZus okyk ewY; fodz; ewY; vkSj dz; ewY; ds chp ds varj ds cjkcj gksxk vkSj ;fn ykHk _.kkRed gS rks bls utjvankt dj fn;k tk,xkA 2- ;g vf/klwpuk ,sls oLrqvksa ds mu iznk;drkZvksa ij ykxw ugha gksxh ftUgksaus gfj;k.kk eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 19½ dh /kkjk 2 ds [k.M ¼63½ esa ;Fkk ifjHkkf"kr buiqV VSDl dzsfMV] lsuoSV dzsfMV tSlk fd lsuoSV dzsfMV fu;e] 2004 esa ifjHkkf"kr ;k ewY; of/kZr dj ;k fdlh vU; dj dk buiqV VSDl dzsfMV] ftldk fd mu oLrqvksa ij Hkqxrku fd;k x;k gks] dk ykHk mBk;k gksA 3- ;g vf/klwpuk 25 tuojh] 2018 ls ykxw gksxhA vkf'kek cjkM+] fo’ks"k lfpo] gfj;k.kk ljdkj] vkcdkjh rFkk djk/kku foHkkx A HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 25th January, 2018 No. 28/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 exempts the State Tax on intra-state supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, subheading, heading or Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (Central Act 51 of 1975), as are given in corresponding entry in column (2), from so much tax as specified in Schedule IV of Haryana Government, Excise and Taxation Department, Notification No. 35/ST-2, dated the 30th June, 2017, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4), of the said Table, on the value that represent margin of the supplier, on supply of such goods.
HARYANA GOVT. GAZ. (EXTRA.), JAN. 25, 2018 (MAGH. 5, 1939 SAKA) 369 Table Serial Number Chapter, Heading, Sub- heading or Tariff item Description of Goods Rate
(1) (2) (3) (4)
1. 8703 Old and used, petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity of 1200 cc or more and of length of 4000 mm or more.
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (Central Act 59 of 1988) and the rules made there-under.
9%
2. 8703 Old and used, diesel driven motor vehicles of engine capacity of 1500 cc or more and of length of 4000 mm.
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (Central Act 59 of 1988) and the rules made there-under.
9% 3 8703 Old and used motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles.
Explanation.— For the purposes of this entry, SUV includes a motor vehicle of length exceeding 4000 mm and having ground clearance of 170 mm. and above.
9%
4. 87 All Old and used Vehicles other than those mentioned from serial number 1 to serial number 3.
6%
Explanation.— For the purposes of this notification,–
(i) in case of a registered person who has claimed depreciation under section 32 of the Income-Tax Act, 1961 (Central Act 43 of 1961) on the said goods, the value that represents the margin of the supplier shall be the difference between the consideration received for supply of such goods and the depreciated value of such goods on the date of supply, and where the margin of such supply is negative, it shall be ignored; and
(ii) in any other case, the value that represents the margin of supplier shall be, the difference between the selling price and the purchase price and where such margin is negative, it shall be ignored.
2. This notification shall not apply, if the supplier of such goods has availed input tax credit as defined in clause (63) of section 2 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), CENVAT as defined in CENVAT Credit Rules, 2004 or the input tax credit of Value Added Tax or any other taxes paid, on such goods.
3. This notification shall come into force with effect from the 25th January, 2018.
ASHIMA BRAR, Special Secretary to Government Haryana, Excise and Taxation Department.
55941—C.S.—H.G.P., Chd.