Regd. No. CHD/0093/2015-2017 Harpana Gouernment Gazette EXTRAORDINARY Published by Authority © Got. of Haryana — No. 180-2017/Ext.] CHANDIGARH, FRIDAY, OCTOBER 13, 2017 (ASVINA 20, 1939 SAKA) B B e e e —— R WER ST T FHRET AT v e 13 SfERER, 2017 T 97 / TEd—2.— RN A R Far F) SRR, 2017 (2017 FT 19), B GRI 9 H YU (1), WMafiaq—:rm(fl,wm?fiau—m(s)emamwafiw—w(w)mmmwmm @,W%W,Wfifiwfisfiwafivsflmfifiegfigfl%@mmfiafim £ 5 gR, BRAYT WO, SAEHE T FRI AV, e G 46,/ TA-2, f&A® 30 o, 2017 H e SR TR, AGHN T SR QAT B SR s 46,/ a2, R 30 S, 2017 H-
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(x) e R @ i @ R O wiewer @ a8 o e o frem (et drred e, s ) e §) Rraer Tew.—
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(i) f5e TR g™, o T B S fowt wmr ar friEe & wem @ qa sfawa @ s afte @ e @ ek Rl &M B TWER, I98 IR, Fb U098 a1 G TRERT B g @iy g wri @ Frenfa wer 2171 Joia B, IR =g wfed, TRAN WIR, AT T BRI AT | HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 13th October, 2017 No. 97/ST-2.— In exercise of the powers conferred by Sub-section (1) of Section 9, Sub-section (1) of Section 11, Sub-section (5) of Section 15 and Sub-section (1) of Section 16 of the Haryana Goods and Services Tax Act, 2017 (19 0f 2017), 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 makes the following further amendments in the Haryana Government, Excise and Taxation Department, Notification number 46/ST-2, dated the 30th June, 2017, namely:- Amendment In the Haryana Government, Excise and Taxation Department, Notification number 46/ST-2, dated the 30th June, 2017, :
(i) inthe Table, -
(a) against serial number 3, - A in item (iii), under column (3), for the words “Government, a local authority or a Governmental authority”, the words “Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity” shall be substituted;
B in item (vi), under column (3), for the words “a local authority or a Governmental authority” the words “a local authority, a Governmental Authority or a Government Entity” shall be substituted;
C. in items (iii) and (vi), under column (5), for the existing entry, the following entry shall be substituted, namely: - “Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be™;
D. for item (vii), under columns (3), (4) and (5)and the entries thereagainst, the following items and entries thercagainst shall be substituted, namely: - 3) [©) (5) “(vii)Composite supply of works contract as defined in clause Provided that where the services are
(119) of section 2 of the Haryana Goods and Services Tax Act, supplied to a Government Entity, they 2017, involving predominantly earth work (that is, constituting should have been procured by the said more than 75 percent of the value of the works contract) | 2.5 | entity in relation to a work entrusted to it provided to the Central Government, State Government, Union by the Central Government, State territory, local authority, a Governmental Authority or a Government, Union territory or local Government Entity. authority, as the case may be;
4028 HARYANA GOVT. GAZ. (EXTRA.), OCT. 13, 2017 (ASVN. 20, 1939 SAKA)
(viii) Composite supply of works contract as defined in clause
(119) of section 2 of the Haryana Goods and Services Tax Act, 2017 and associated services, in respect of offshore works
(vii) and (viii) above.
contract relating to oil and gas exploration and production | © - (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line.
(ix) Construction services other than (i), (ii), (iii), (iv), (v), (vi), 9 .
substituted;
(b) against serial number 8, for item (ii), under column (5), for the word “or” the word “and” shall be
(c) against serial number 8, for item (vi), under columns (3), (4) and (S)and entries thereagainst the following items and entries thereagainst shall be substituted, namely: - 3) 4 [©] “(vi) Transport of passengers by any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient
2.5
Provided that credit of input tax charged on goods and services | used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle), has not been taken.
[Please refer to Explanation no. (iv)] or 6
(d) against serial number 9, for item (v), under columns (3), (4) and (5)and entries thereagainst the following items and entries thereagainst shall be substituted, namely: -
(i), (ifi), (iv) and (v) above
(3) “4) (5) “(v) Transportation of natural gas through Provided that credit of input tax charged on goods and pipeline 2.5 services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] or 6 -
(vi) Goods transport services other than (i), 9
(e) against serial number 10, for item (i), under columns (3), (4) and (5)and entries thereagainst the following items and entries thereagainst shall be substituted, namely: -
(3) (4) (5) “(i) Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. 2.5
Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle) has not been taken.
[Please refer to Explanation no. (iv)] or HARYANA GOVT. GAZ. (EXTRA.), OCT. 13, 2017 (ASVN. 20, 1939 SAKA) 4029 ] following items and entries thereagainst shall be substituted, namely: - against serial number 15, for item (v), under columns (3), (4) and (S)and entries thereagainst the
(3) 4 ) *(v) Leasing of motor vehicles purchased and leased prior to Lst July 2017;
65 percent of the rate of state tax as applicable on supply of like goods involving transfer of title in goods.
Note.—Nothing contained in this entry shall apply on or after Ist July, 2020.
(vi) Financial and related services other than (i),
(i), (iii), (iv), and (v) above.
9
(g) following items and entries thereagainst shall be substituted, namely: - against serial number 17, for item (vi) under columns (3) (4) and (5) and entries thereagainst the 3) ) (5) “(vi) Leasing of motor vehicles purchased and leased prior to Ist July 2017;
65 percent of the rate of state tax as applicable on supply of like goods involving transfer of title in goods.
Note.—Nothing contained in this entry shall apply on or after Ist July, 2020.
(vii) Leasing or rental services, with or ‘without operator, other than (i), (ii), (iii), (iv),
(v) and (vi) above.
Same rate of state tax as applicable on supply of like goods involving transfer of title in goods
(h) against serial number 26,under column (3), -
(i) in item (i), for sub-item (c), the following sub-item shall be substituted, namely: - “(c) all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (S1of 1975);";
(i) initem (i),after sub-item (d), the following sub-item shall be inserted, namely: - “(da) printing of all goods falling under Chapter 48 or 49, which attract State Tax @ 2.5 per cent or Nil;™
(iii) in item (i), after sub-item (e), the following sub-items shall be inserted, namely: - “(f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (510f 1975);
(g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food put up for retail sale falling under tariff item 23091000 of the said Chapter;
(h) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (510f 1975),”;
(iv) after item (i), under columns (3), (4) and (5)and eniries thereagainst the following items and entries thereagainst shall be inserted, namely: - 3) @ | “(ia) Services by way of job work i relation to-
(1) manufacture of umbrella; 6
(b) printing of all goods falling under Chapter 48 or 49, which attract State Tax @ Gper cent.
v} in item (ii), after sub-item (b), the following sub-item shall be inserted, namely: - 4030 HARYANA GOVT. GAZ. (EXTRA.), OCT. 13, 2017 (ASVN. 20, 1939 SAKA) “(c) printing of all goods falling under Chapter 48 or 49, which attract State Tax @ 2.5 percent or Nil.”;
(vi) after item (ii), under columns (3), (4) and (5) and entries thereagainst the following items and entries thereagainst shall be inserted, namely: - 3) @ | ) “(iia) Services by way of any treatment or process on goods belonging to another person, in relation to printing of ail goods falling under Chapter 48 or 49, which attract State Tax @ Gper cent.
6 -
(vii) in item (iii), for the word, brackets and figures “and (ii)” the figures, brackets, letters and word *,
(ia), (ii) and (iia)” shall be substituted;
(i) against serial number 27, for item (i), under columns (3), (4) and (S)and entries thereagainst the following items and entries thereagainst shall be substituted, namely: - 3) @ | )
(i) Services by way of printing of all goods falling under Chapter 48 or 49 [including newspapers, books (including Braille books), journals and periodicals], which attract State Tax @ 6 percent or
2.5percent or Nil, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer.
(i)
(iii) in paragraph 2, for the words, brackets and figures “at item (i)”, the words, brackets, figures and letters, “at item (i), item (iv) [sub-item (b), sub-item (c) and sub-item (d)], item (v) [sub-item (b), sub-item (c) and subitem (d)], item (vi) [sub-item (c)]” shall be substituted; !
in paragraph 4, after clause (viii), the following clauses shall be inserted, namely: - “(ix) “Governmental Authority” means an authority or a board or any other body, -
(i) set up by an Act of Parliament or a State Legislature; or
(i) established by any Government, with 90per cent. or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243 W of the Constitution or to a Panchayat under article 243 G of the Constitution.
(x) “Government Entity” means an authority or a board or any other body including a society, trust, corporation,
(i) set up by an Act of Parliament or State Legislature; or
(i) established by any Government, with 90per cent. or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority.”.
SANJEEV KAUSHAL, Additional Chief Secretary to Government, Haryana, Excise & Taxation Department.
55677-CS-H.GP, Chd