HARYANA GOVT. GAZ. (EXTRA.), OCT. 13, 2017 (ASVN. 20, 1939 SAKA) 4033 o T B ok Ry wren @ fg= @ A @ T A O 69 e 3 ariErd 8, 3R forrer @GR @ ST 243 T B ickfa TR FRE @l a1 dlau @ g 243 B @ il el danad @ WY v ot @ frofed s e (go@) “TREN Frem @ A @, fad 1 wiftewe W @ @ e o e (R arred), gwe, fm A o 8) Rrmr Te1,—
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(i) e TRER &R, R 7 8 iR R | fEe & Aem 9 T v A 39 e @ AriEny B, 3R RRe B9 @7 ISR, T9T WHR, W AT 87 1 WA Fferawor & g1 Ay g il B Frefed @A g Wi BT, 3R ey Afem, ERAN ISR, SATIHTE T BRI AT | HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 13th October, 2017 No. 98/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 further amendments in the Haryana Government, Excise and Taxation Department, Notification number 47/ST-2, dated the 30thJune, 2017, namely:- Amendment In the Haryana Government, Excise and Taxation Department, Notification number 47/ST-2, dated the 30thJune, 2017,
(i) in the Table, -
(a) in serial number S, in column (3), for the words “governmental authority” the ~ words “Central Government, State Government, Union territory, local authority or Governmental Authority” shall be substituted;
(b) after serial number 9B and the entries thercagainst, the following serial number and entries thereagainst shall be inserted namely: -
(1) (2) (3) 4) (5) “oC Chapter 99 | Supply of service by a Government Entity to Central Government, | Nil Nil™;
State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority against consideration received from Central Government, State Government, Union territory or local authority, in the form of grants.
(c) after serial number 21 and the entries thereagainst, the following serial number and entries thereagainst shall be inserted namely: - (] (2) (3) (4) (5) “21A | Heading 9965 | Services provided by a goods transport agency to an unregistered | Nil Nil% person, including an unregistered casual taxable person, other than the following recipients, namely: - or Heading 9967 4034 HARYANA GOVT. GAZ. (EXTRA.), OCT. 13, 2017 (ASVN. 20, 1939 SAKA)
(a) any factory registered under or governed by the Factories Act, 1948(63 of 1948); or | (b) any Society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in | force in any part of India; or (¢) any Co-operative Society established by or under any law for the time being in force; or
(d) any body corporate established, by or under any law for the time being in force; or
(e) any partnership firm whether registered or not under any law including association of persons;
(f) any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union l Territory Goods and Services Tax Act. |
(d) after serial number 23 and the entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely: -
(1) (2) 3) (4) (5) “23A | Heading 9967 | Service by way of access to a road or a bridge on payment of annuity. | Nil Nil™;
(e) in serial number 41, under column 3, for the existing entry, the following entry shall be substituted, namely: - “Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more) of industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 50 per cent. or more ownership of Central Government, State Government, Union territory to the industrial units or the developers in any industrial or financial business area.”;
(i) in paragraph 2, for clause (zf),the following shall be substituted, namely: - “(zf) “Governmental Authority” means an authority or a board or any other body, -
(i) setup by an Act of Parliament or a State Legislature; or
(ii) established by any Government, with ninety per 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.
(zfa) “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
(ii) established by any Government, with ninety per 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 and Taxation Department.
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