Amendment in Notification No.36/ST-2 dated 30.06.2017 regarding tax free goods under Section 11(1) of the HGST Act.
104/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. 104/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 the recommendations of the Council, hereby makes the following further amendments in the notification of Haryana Government, Excise and Taxation Department, notification No. 36/ST-2, dated the 30th June, 2017, namely:-
AMENDMENT
In the Haryana Government, Excise and Taxati
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ty in the form of grants”;
(B) in the Explanation, after clause (iv), the following clause shall be inserted, namely:-
“(v) The phrase “Government Entity” shall mean an authority or a board or any other body including a society, trust, corporation, which is:
(a) set up by an Act of Parliament or State Legislature; or
(b) established by any Government,
with ninety percent 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.
(C) in ANNEXURE I,
(i) in clause (b) for the sign “.” existing at the end, the sign “:” shall be substituted;
(ii) after point (b), the following proviso shall be inserted, namely:-
“Provided
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