(1079) Haryana Government Gazette EXTRAORDINARY Published by Authority © Govt. of Haryana No. 44–2019/Ext.] CHANDIGARH, FRIDAY, MARCH 8, 2019 (PHALGUNA 17, 1940 SAKA) gfj;k.kk ljdkj vkcdkjh rFkk djk/kku foHkkx vf/klwpuk fnukad 8 ekpZ] 2019 la[;k 32@th,lVh&2-& gfj;k.kk eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 19½] dh /kkjk 9 dh mi&/kkjk ¼1½] /kkjk 11 dh mi&/kkjk ¼1½ vkSj /kkjk 16 dh mi&/kkjk ¼1½ }kjk çnÙk 'kfä;ksa dk ç;ksx djrs gq,] gfj;k.kk ds jkT;iky] ifj"kn~ dh flQkfj'kksa ij] vkSj ;g lek/kku gks tkus ij fd ,slk djuk tufgr esa vko';d gS] blds }kjk] vf/klwfpr djrs gSa fd uhps nh xbZ lkj.kh ds [kkuk ¼1½ esa ;FkkfofufnZ"V ekyksa ;k lsokvksa ;k nksuksa ds var:jkT; iznk; ij] jkT; dj mä lkj.kh ds [kkuk ¼3½ dh rRLFkkuh çfof"V esa ;FkkfofufnZ"V 'krksaZ ds v/khu jgrs gq,] [kkuk ¼2½ dh rRLFkkuh çfof"V esa fofufnZ"V nj ls mnx`ghr fd;k tk,xk] vFkkZr~:& lkj.kh çnk; dk fooj.k nj ¼çfr'kr½ 'krsaZ ¼1½ ¼2½ ¼3½ fdlh iath—r O;fä }kjk fdlh foÙkh; o"kZ esa izFke vçSy dks ;k mlds i'pkr~ ipkl yk[k #i, ds ldy vkorZ rd eky ;k lsokvksa ;k nksuksa dk çFke iznk; 3 1- iznk; ,sls iath—r O;fä }kjk fd;k tkrk gks] & ¼i½ ftudk fiNys foÙkh; o"kZ esa ldy vkorZ ipkl yk[k #i, ;k blls de Fkk;
¼ii½ tks mä vf/kfu;e dh /kkjk 10 dh mi&/kkjk ¼1½ ds v/khu dj dk Hkqxrku djus ds ik= u gksa;
¼iii½ tks ,sls fdlh iznk; djus esa fu;ksftr u gks ftu ij mä vf/kfu;e ds v/khu dj mnxzg.kh; u gks;
¼iv½ tks fdlh varjkZT;h; tkod iznk; esa fu;ksftr u gksa;
¼v½ tks u rks uSfefÙkd djk/ks; O;fDr gSa vkSj u gh djk/ks;
vfuoklh O¸kfä gSa;
1080 HARYANA GOVT. GAZ. (EXTRA.), MAR. 8, 2019 (PHGN. 17, 1940 SAKA) çnk; dk fooj.k nj ¼çfr'kr½ 'krsaZ ¼1½ ¼2½ ¼3½ ¼vi½ tks ,sls bySDVª‚fud dkelZ v‚ijsVj ds ek/;e ls fdlh iznk; djus esa fu;ksftr u gks tks /kkjk 52 ds v/khu lzksr ij dj dh dVkSrh djus ds fy, visf{kr gks; vkSj ¼vii½ tks ,sls ekyksa ds iznk; djus esa fu;ksftr u gksa ftudk fooj.k uhps fn, x, vuqca/k ds [kkuk ¼3½ esa fofufnZ"V gS vkSj tks mä vuqca/k ds [kkuk ¼2½ dh rRLFkkuh çfof"V esa ;FkkfofufnZ"V VSfjQ en] mi 'kh"kZ] 'kh"kZ ;k v/;k;] tSlh Hkh fLFkfr gks] ds v/khu vkrk gksaA 2- tgka ,d ls vf/kd iath—r O;fä ds ikl leku LFkk;h [kkrk la[;k gks tks vk;dj vf/kfu;e] 1961 ¼1961 dk dsanzh; v/khfu;e 43½ ds v/khu tkjh fd;k x;k gks] ogka iznk;ksa ij jkT; dj dk Hkqxrku lHkh ,sls iathd`r O;fDr;ksa }kjk bl vf/klwpuk ds [kkuk ¼2½ esa ;FkkfofufnZ"V nj ls fd;k tkrk gks A 3- ,slk iath—r O;fä vius }kjk fd;s x;s iznk; ds çkIrdrkZ ls u rks fdlh dj dk laxzg.k djsxk vkSj u gh og fdlh buiqV dj izR;;
dk gdnkj gksxk A 4- ,slk iath—r O;fä] dj chtd ds LFkku ij] mä vf/kfu;e dh /kkjk 31 dh mi&/kkjk ¼3½ ds [k.M ¼x½ esa ;Fkk lanfHkZr iznk; dk fcy] tkjh djsxk vkSj blesa gfj;k.kk eky vkSj lsok dj fu;e] 2017 ds fu;e 49 esa ;Fkk fofgr C;kSjs Hkh fn, tk,axsA 5- ,slk iath—r O;fä iznk; ds fcy ds 'kh"kZ ij fuEUkfyf[kr 'kCnksa dk mYys[k djsxk] vFkkZr~:& gfj;k.kk ljdkj] vkcdkjh rFkk djk/kku foHkkx] vf/klwpuk la[;k 32@th,lVh&2] fnuakd 08 ekpZ] 2019 ds vuqlkj dj dk Hkqxrku djus okyk djk/ks; O;fä] iznk; ij dj dk laxzg.k djus ds fy, ik= ugha gSA 6- ,slk iath—r O;fä tks bl vf/klwpuk ds v/khu rhu çfr'kr dh nj ls jkT; dj ds Hkqxrku ds fodYi dk p;u djrk gS] rks og mä vf/kfu;e dh /kkjk 9 dh mi&/kkjk ¼1½ ;k /kkjk 11 ds v/khu tkjh fdlh vU; vf/klwpuk ds gksrs gq, Hkh [kkuk ¼1½ esa fofufnZ"V lHkh tkod iznk;ksa ij rhu çfr'kr dh nj ls jkT; dj dk Hkqxrku djus dk nk;h gksxk A 7- ,slk iath—r O;fä tks bl vf/klwpuk ds v/khu rhu çfr'kr dh nj ls jkT; dj ds Hkqxrku dk fodYi dk p;u djrk gS] rks og mu vkod iznk;ksa ij jkT; dj dk Hkqxrku djus dk nk;h gksxk ftl ij og mä vf/kfu;e dh /kkjk 9 dh mi&/kkjk ¼3½ ;k mi&/kkjk ¼4½] tSlh Hkh fLFkfr gks] ds v/khu ykxw nj ij dj ds Hkqxrku dk nk;h gksrk gks A O;k[;k-& bl vf/klwpuk ds iz;kstuksa ds fy,] bl vf/klwpuk ds v/khu dj dk Hkqxrku djus ds fy, O;fä dh ik=rk ds vo/kkj.k Þekyksa ;k lsokvksa ;k nksuksa ds çFke iznk;ß vfHkO;fä esa os iznk; Hkh 'kkfey gSa tks fdlh foÙkh; o"kZ dh izFke vçSy ls ysdj ml frfFk rd ds gksaxs ftl frfFk ls og O;fä] mDr v/khfu;e ds v/khu iathdj.k djk, tkus dk ik= cu tkrk gks ysfdu bl vf/klwpuk ds v/khu Hkqxrku;ksX; dj ds vo/kkj.k ds iz;kstu esa ,slh iznk; ugha vk,xk tks fdlh foÙkh; o"kZ dh izFke vçSy ls ysdj ml frfFk rd dk gksa ftl frfFk ls og vf/kfu;e ds v/khu iathdj.k dk ik= curk gks A HARYANA GOVT. GAZ. (EXTRA.), MAR. 8, 2019 (PHGN. 17, 1940 SAKA) 1081 vuqca/k Øe la[;k VSfjQ en] mi 'kh"kZ] 'kh"kZ ;k v/;k;
fooj.k ¼1½ ¼2½ ¼3½ 1 2105 00 00 vkbZl&Øhe vkSj vU; [kk| cQZ] pkgs buesa dksdksok feyk gks ;k ugha 2 2106 90 20 iku elkyk 3 24 lHkh oLrq~,a vFkkZr~ rackdw vkSj rackdw mRiknksa ds fodYiA 2- bl vf/klwpuk ds v/khu rhu çfr'kr dh nj ls jkT; dj dk Hkqxrku djus gsrq fdlh iath—r O;fä dh ik=rk ds vo/kkj.k ds fy, ldy vkorZ dh lax.kuk esa C;kt ;k cêk ds ek/;e ls vfHkO¸kä çfrQy dh tgka rd gks ogka rd tek] _.k ;k vfxze dks nsdj NwV çkIr lsokvksa dks fd;s tkus okys iznk; ds ewY; dks fglkc esa ugha fd;k tk,xk A 3- O;k[;k-& bl vf/klwpuk ds iz;kstu ds fy,]& ¼i½ ÞVSfjQ enß] Þmi&'kh"kZß] Þ'kh"kZß vkSj Þv/;k;ß dk ogh vFkZ gksxk tks lhek&'kqYd VSfjQ vf/kfu;e] 1975 ¼1975 dk dsanzh; vf/kfu;e 51½ dh çFke vuqlwph esa fofufnZ"V Øe'k% VSfjQ en] mi&'kh"kZ] 'kh"kZ vkSj v/;k; dk gS A ¼ii½ lhek 'kqYd VSfjQ vf/kfu;e] 1975 ¼1975 dk dsanzh; vf/kfu;e 51½ dh çFke vuqlwph] ftlesa çFke vuqlwph ds [kaM vkSj v/;k; uksV~l rFkk lkekU; Li"Vhdj.k uksV~l tgka rd gks lds] 'kkfey gSa] dh O;k[;k ls lacaf/kr fu;e bl vf/klwpuk dh O;k[;k ds ekeys esa Hkh ykxw gksaxs A 4- ;g vf/klwpuk izFke vçSy] 2019 ls ykxw gksxh A latho dkS’ky] vij eq[; lfpo] gfj;k.kk ljdkj] vkcdkjh rFkk djk/kku foHkkxA HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 8th March, 2019 No. 32/GST-2.— In exercise of the powers conferred by sub-section (1) of Section 9, Sub-section (1) of Section-11, Sub-section (1) of Section-16 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereinafter referred to as the ―said Act‖), the Governor of Haryana, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies that the State tax, on the intra-State supply of goods or services or both as specified in column (1) of the Table below, shall be levied at the rate specified in the corresponding entry in column (2), subject to the conditions as specified in the corresponding entry in column (3) of the said table below, namely:- Table Description of supply Rate (per cent.)
Conditions
(1) (2) (3) First supplies of goods or services or both upto an aggregate turnover of fifty lakh rupees made on or after the 1st day of April in any financial year, by a registered person.
3
1. Supplies are made by a registered person,–
(i) whose aggregate turnover in the preceding financial year was fifty lakh rupees or below;
(ii) who is not eligible to pay tax under sub-section (1) of section 10 of the said Act;
(iii) who is not engaged in making any supply which is not leviable to tax under the said Act;
1082 HARYANA GOVT. GAZ. (EXTRA.), MAR. 8, 2019 (PHGN. 17, 1940 SAKA)
(iv) who is not engaged in making any inter-State outward supply;
(v) who is neither a casual taxable person nor a non-resident taxable person;
(vi) who is not engaged in making any supply through an electronic commerce operator who is required to collect tax at source under section 52; and
(vii) who is not engaged in making supplies of the goods, the description of which is specified in column (3) of the Annexure below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said annexure.
2. Where more than one registered person are having the same Permanent account Number, issued under the Income Tax Act, 1961 (43 of 1961), State tax on supplies by all such registered persons is paid at the rate specified in column (2) under this notification.
3. The registered person shall not collect any tax from the recipient on supplies made by him nor shall he be entitled to any credit of input tax.
4. The registered person shall issue, instead of tax invoice, a bill of supply as referred to in clause (c) of sub-section (3) of section 31 of the said Act with particulars as prescribed in rule 49 of Haryana Goods and Services Tax Rules.
5. The registered person shall mention the following words at the top of the bill of supply, namely:-‗taxable person paying tax in terms of Haryana Government, Excise and Taxation Department, notification No.32/GST-2, dated 08.03.2019, not eligible to collect tax on supplies‘.
6. The registered person opting to pay state tax at the rate of three percent under this notification shall be liable to pay state tax at the rate of three percent on all outward supplies specified in column (1) notwithstanding any other notification issued under sub-section (1) of section 9 or under section 11 of said Act.
7. The registered person opting to pay state tax at the rate of three percent under this notification shall be liable to pay state tax on inward supplies on which he is liable to pay tax under sub-section (3) or, as the case may be, under sub-section (4) of section 9 of said Act at the applicable rates.
Explanation.— For the purposes of this notification, the expression ―first supplies of goods or services or both‖ shall, for the purposes of determining eligibility of a person to pay tax under this notification, include the supplies from the first day of April of a financial year to the date from which he becomes liable for registration under the said Act but for the purpose of determination of tax payable under this notification shall not include the supplies from the first day of April of a financial year to the date from which he becomes liable for registration under the Act.
HARYANA GOVT. GAZ. (EXTRA.), MAR. 8, 2019 (PHGN. 17, 1940 SAKA) 1083 ANNEXURE Serial Number Tariff item, subheading, heading or Chapter Description
(1) (2) (3) 1 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa.
2 2106 90 20 Pan masala 3 24 All goods, i.e. Tobacco and manufactured tobacco substitutes
2. In computing aggregate turnover in order to determine eligibility of a registered person to pay state tax at the rate of three percent under this notification, value of supply of exempt services by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount, shall not be taken into account.
3. Explanation.— For the purpose of this notification,–
(i) ―tariff item‖, ―sub-heading‖, ―heading‖ and ―chapter‖ shall mean respectively a tariff item, sub-heading, heading and chapters specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(ii) the rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.
4. This notification shall come into force on the 1st day of April, 2019.
SANJEEV KAUSHAL, Additional Chief Secretary to Government, Haryana, Excise and Taxation Department.
56941—C.S.—H.G.P., Chd.