Amendment in Notification NO.47/ST-2 dated 30.06.2017 under Section 11(1) regarding exemption from tax of HGST.
098/ST-2 Dated:- 13-10-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
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:-
Am
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y against consideration received from Central Government, State Government, Union territory or local authority, in the form of grants.
Nil
Nil”;
(c) after serial number 21 and the entries thereagainst, the following serial number and entries thereagainst shall be inserted namely: –
(1)
(2)
(3)
(4)
(5)
“21A
Heading 9965 or Heading 9967
Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: –
(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
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ccess 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 ar
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