Goods and Services Tax

GST – States – G.O. Ms. No. 09/2018-Puducherry GST (Rate) – Dated:- 25-1-2018 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT G.O. Ms. No. 09/2018-Puducherry GST (Rate) Puducherry, the 25th January, 2018 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 11 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, (hereafter in this notification referred to as the said Act ) read with sub-section (3) of section 11 of the said Act, the Lieutenant-Governor, Puducherry, on being satisfied that it is necessary in the public interest so to do , on the recommendations of the Council, makes the following amendments in the notification of the Government of Puduch

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ainst serial numbers 2 and 4, in column (4), for the words Department of Scientific and Research , the words Department of Scientific and Industrial Research , shall be substituted. (2) after the Table, the existing Explanation shall be numbered as Explanation 1 thereof and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely: – Explanation 2.- For the purposes of this notification, exemption would be in line with the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.51/96-Customs, dated the 23rd July, 1996, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 303(E), dated the 23rd July, 1996 and is applicab

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GST – States – G.O. Ms. No. 07/2018-Puducherry GST (Rate) – Dated:- 25-1-2018 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT G.O. Ms. No. 07/2018-Puducherry GST (Rate) Puducherry, the 25th January, 2018 NOTIFICATION In exercise of the powers conferred by sub-sections (1) and (3) of section 11 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Puducherry, Commercial Taxes Secretariat, issued vide G.O. Ms. No. 2/2017- Puducherry GST (Rate), dated the 29th June, 2017 published in the Gazette of Puducherry', Extraordinary, Part-I, No.95, dated the 29t

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Seeks to amend Notification No.1/2017-Puducherry GST (Rate). – GST – States – G.O. Ms. No. 06/2018-Puducherry GST (Rate) – Dated:- 25-1-2018 Notification – Circular

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Seeks to amend notification No. 12/2017- Puducherry GST (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018. – GST – States

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Seeks to amend notification No. 11/2017- Puducherry GST (Rate) so as to notify SGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018. –

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GST – States – 2274-FIN-CT1-TAX-0043/2017-S.R.O. No. 52/2018 – Dated:- 25-1-2018 – FINANCE DEPARTMENT NOTIFICATION The 25th January, 2018 S.R.O. No. 52/2018- In exercise of the powers conferred by Section 128 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Goods and services Tax Council, do hereby waive the amount of late fee payable by any registered person fo

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Supersession of Notification Finance Department Notification No.19305-FIN-CT1-TAX-0022/2017 dated 22.6.2017, bearing S.R.O. No. 287, notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns and computation and settlement of integrated tax and www.ewaybillgst.gov.in as the Common Goods and Services Tax Electronic Portal for furnishing electronic way bill. – GST – States – 2270-FIN-CT1-TAX-0043/2017-S.R.O. No. 51/2018 – Dated:- 25-1-2018 – FINANCE DEPARTMENT NOTIFICATION The 25th January, 2018 S.R.O. No. 51/2018- In exercise of the powers conferred by Section 146 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) and in supersession

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Supersession of Notification Finance Department Notification No.19305-FIN-CT1-TAX-0022/2017 dated 22.6.2017, bearing S.R.O. No. 287, notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns and computation and settlement of integrated tax and www.ewaybillgst.gov.in as the Common Goods and Services Tax Electronic Portal for furnishing electronic way bill. – GST – States – 2270-FIN-CT1-TAX-0043/2017-S.R.O. No. 51/2018 – Dated:- 25-1-2018 – FINANCE DEPARTMENT NOTIFICATION The 25th January, 2018 S.R.O. No. 51/2018- In exercise of the powers conferred by Section 146 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) and in supersession

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GST – States – 2266-FIN-CT1-TAX-0043/2017-S.R.O. No. 50/2018 – Dated:- 25-1-2018 – FINANCE DEPARTMENT NOTIFICATION The 25th January, 2018 S.R.O. No. 50/2018- In exercise of the powers conferred by Section 128 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby waive the amount of late fee payable by any registered person fo

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GST – States – 2262-FIN-CT1-TAX-0043/2017-S.R.O. No. 49/2018 – Dated:- 25-1-2018 – FINANCE DEPARTMENT NOTIFICATION The 25th January, 2018 S.R.O. No. 49/2018- In exercise of the powers conferred by Section 128 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby waive the amount of late fee payable by any registered person fo

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GST – States – 2258-FIN-CT1-TAX-0043/2017-S.R.O. No. 48/2018 – Dated:- 25-1-2018 – FINANCE DEPARTMENT NOTIFICATION The 25th January, 2018 S.R.O. No. 48/2018- In exercise of the powers conferred by Section 128 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby waive the amount of late fee payable by any registered person fo

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GST – States – 2218-FIN-CT1-TAX-0034/2017-S.R.O. No. 38/2018 – Dated:- 25-1-2018 – FINANCE DEPARTMENT NOTIFICATION The 25th January, 2018 S.R.O. No. 38/2018- In exercise of the powers conferred by Section 164 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendation of the Goods and Services Tax Council, do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Odisha Goods and Services Tax (Amendment) Rules, 2018. (2) Rules 1, 2, 4, 5,6,7,8,9 and 15 shall come into force on the date of their publication in the Odisha Gazette. (3) Rule 3 shall be deemed to have come into force from the 1st January, 2018 (4) Rules 10 and 11 shall be deemed to have come into force from the 23rd October, 2017 (5) Rules 12, 13, 14, 16, 17 and 18 shall come into force from the 1st February, 2018 2. In the Odisha Goods and Services Tax Rules, 2017 (hereinafter refer

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be inserted, namely:- 31A.Value of supply in case of lottery, betting, gambling and horse racing.- (1) Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall be determined in the manner provided hereinafter. (2) (a) The value of supply of lottery run by the State Governments shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. (b) The value of supply of lottery authorised by the State Governments shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. Explanation: – For the purposes of this sub-rule, the expressions- (a) lottery run by the State Governments means a lottery not allowed to be sold in any State other than the organizing State. (b) lottery authorised by the State Governments means a lottery which is autho

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GSR 1338(E) dated the 27th October, 2017. (b) the value of services by way of accepting deposits, extending loans or advances in so far as the consideration is represented by way of interest or discount, except in case of a banking company or a financial institution including a non-banking financial company, engaged in supplying services by way of accepting deposits, extending loans or advances; and (c) the value of supply of services by way of transportation of goods by a vessel from the customs station of clearance in India to a place outside India. ; 8. In the said rules, in rule 54, after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A)(a) A registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or, as the case may be, a credit or debit note to transfer the credit of common input services to the Input Service Distributor, which shall contain the following details:- (i) name, address and Goods and Services Ta

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said rules, after rule 55, the following rule shall be inserted, namely:- 55A.Tax Invoice or bill of supply to accompany transport of goods.- The person-in-charge of the conveyance shall carry a copy of the tax invoice or the bill of supply issued in accordance with the provisions of rules46,46A or 49, in a case where such person is not required to carry an e-way bill under these rules. ; 10. In the said rules, in rule 89, for sub-rule (4A) and sub-rule (4B), the following sub-rules shall be substituted, namely:- (4A) In the case of supplies received on which the supplier has availed the benefit of the Government of Odisha, Finance Department notification number 30285-FIN-CT1-TAX-0043/2017 dated 18th October, 2017 published in Odisha Gazette Extraordinary no. 1685 dated 18th October,2017 bearing S.R.O.No. 502/2017, refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted. (4B) In th

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said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted. 11. In the said rules, in rule 96,- (a) in sub-rule (1), for the words an exporter , the words an exporter of goods shall be substituted; (b) in sub-rule (2), for the words relevant export invoices , the words relevant export invoices in respect of export of goods shall be substituted; and (c) in sub-rule (3), for the words the system designated by the Customs shall process the claim for refund , the words the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods shall be substituted; (d) for sub-rule (9), the following sub-rules shall be substituted, namely:- (9) The application for refund of integrated tax paid on the services exported out of India shall be filed in FORM GST RFD-01 and shall be dealt with

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de number G.S.R 1272(E), dated 13th October, 2017 or notification No. 79/2017-Customs Tax dated 13.10. 2017 published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (1),vide number G.S.R 1299 (E), dated 13th October, 2017 ; 12. In the said rules, for rule 138, the following rule shall be substituted, namely:- 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill.- (1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees- (i) in relation to a supply; or (ii) for reasons other than supply; or (iii) due to inward supply from an unregistered person, shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required at the common portal and a unique number will be generated on the said portal: Provided that w

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ed in accordance with the provisions of Section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the Central tax, State or Union territory tax, Integrated tax and cess charged, if any, in the document. (2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01: Provided that where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall furnish, on the common portal, the- (a) information in Part B of FORM GST EWB-01; and (b) the serial number and date of the Railway R

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here the goods are transported for a distance of less than ten kilometers within the State from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case maybe, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. Explanation 1.- For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods. Explanation 2.- The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule (5). (4) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made a

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details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case maybe, who has furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter. (6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods. (7) Where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GST EWB-01 on the basis of inv

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e common portal, within twenty-four hours of generation of the e-way bill: Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B: Provided further the unique number generated under sub-rule (1) shall be valid for 72 hours for updation of Part B of FORM GST EWB-01. (10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the said Table:- Table Sl. no. Distance Validity period (1) (2) (3) 1. Up to 100 km. One day 2. For every 100 km or part thereof thereafter One additional day: Provided that the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein: Provided further that where, under circumstances of an exceptional n

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l. (12) Where the person to whom the information specified in sub-rule (11) has been made available does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details. (13) The e-way bill generated under this rule or under rule 138 of the Goods and Services Tax Rules of any State shall be valid in every State and Union territory. (14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated- (a) where the goods being transported are specified in Annexure; (b) where the goods are being transported by a non-motorised conveyance; (c) where the goods are being transported from the port, airport, aircargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; (d) in respect of movement of such goods and within such area in the State and for the values not exceeding su

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mpted category (NDEC) customers 2. Kerosene oil sold under PDS 3. Postal baggage transported by Department of Posts 4. Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71) 5. Jewellery, goldsmiths and silversmiths wares and other articles (Chapter 71) 6. Currency 7. Used personal and household effects 8. Coral, unworked (0508) and worked coral (9601). ; 13. In the said rules, in rule 138A, in sub-rule (5), for the words Notwithstanding anything contained , the words Notwithstanding anything contained in shall be substituted; 14. In the said rules, in rule 138B, in sub-rule (3), in the proviso, for the words carried out by any , the words carried out by any other shall be substituted; 15. in the rules, in FORM GST RFD-01A, (a) after Statement 1A, the following Statements shall be inserted, namely:- Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sl.No. Invoice d

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t Integrated tax and cess (8+9+10-11) No. Date Value No. Date Taxable Value Amt. 1 2 3 4 5 6 7 8 9 10 11 12 ; 16. In the said rules, for FORM GST EWB-01 and FORM GST EWB-02, the following forms shall be substituted, namely:- FORM GST EWB-01 (See rule 138) E-Way Bill E-Way Bill No. : E-Way Bill date : Generator : Valid from : Valid until : PART-A A.1 GSTIN of Supplier A.2 GSTIN of Recipient A.3 Place of Delivery A.4 Document Number A.5 Document Date A.6 Value of Goods A.7 HSN Code A.8 Reason for Transportation PART-B B.1 Vehicle Number for Road B.2 Transport Document Number Notes: 1. HSN Code in column A.7 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year. 2. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry. 3. Transport Document number indicates

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GST – States – 29/ST-2 – Dated:- 25-1-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 25th January, 2018 No. 29/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) read with sub-section (3) of section 11 of the said Act, the Governor of Haryana, on being satisfied that it is necessary in the public interest so to do , on the recommendations of the Council, makes the following amendments in the notification of the Haryana Government, Excise and Taxation Department, Notification No. 125/ST-2, dated the 14th November, 2017, namely:- Amendment In the Haryana Government, Excise and Taxation Department, Notification No. 125/ST-2, dated

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GST – States – 27/ST-2 – Dated:- 25-1-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 25th January, 2018 No. 27/ST-2.- In exercise of the powers conferred by sub-section (1) and (3) 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 Haryana Government, Excise and Taxation Department, notification No. 36/ST-2, dated the 30th June, 2017, namely:- Amendment In the Haryana Government, Excise and Taxation Department, notification No. 36/ST-2, dated the 30th June, 2017,- (1) in the Schedule, (i) in serial number 102, for the entry in column (3), the entry Aquatic feed including sh

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GST – States – 26/ST-2 – Dated:- 25-1-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 25th January, 2018 No. 26/ST-2.- In exercise of the powers conferred by sub-section (1) of Section 9 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 Haryana Government, Excise and Taxation Department, notification No. 35/ST-2, dated the 30th June, 2017, namely:- Amendment In the Haryana Government, Excise and Taxation Department, notification No. 35/ST-2, dated the 30th June, 2017,- (A) in Schedule I-2.5%, (i) after serial number 76 and the entries thereagainst, the following serial number and the entries thereagainst shall be inserted, namely:- 76A 13 Tamarind kernel powder ; (ii) after serial number 78 and the entries thereagainst, the following serial number and the entries thereagainst shall be inserted, namely: – 78A 1404 or 3305 Mehendi pas

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uted; (viii) in serial number 224A, for the entry under column (2), the entry 6309 or 6310 , shall be substituted; (ix) after serial number 243 and the entries thereagainst, the following serial number and the entries thereagainst shall be inserted, namely: – 243A 88 or any other chapter Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads ; (B) in Schedule II-6%, – (i) after serial number 32A and the entries thereagainst, the following serial number and the entries thereagainst shall be inserted, namely: – 32AA 1704 Sugar boiled confectionery ; (ii) after serial number 46A and the entries thereagainst, the following serial number and the entries thereagainst shall be inserted, namely: – 46B 2201 Drinking water packed in 20 litres bottles ; (iii) in serial number 56, for the entry in column (2), the entry 28 or 38 , shall be s

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r serial number 99A and the entries thereagainst, the following serial numbers and the entries thereagainst shall be inserted, namely: – 99A 4418 Bamboo wood building joinery 99B 4419 Tableware and Kitchenware of wood ; (ix) serial number 103 and the entries thereagainst shall be omitted; (x) serial number 104 and the entries thereagainst shall be omitted; (xi) in serial number 133, under column (3), after the words, Absorbent cotton wool ,the words and brackets, [except cigarette filter rods] , shall be added; (xii) in serial number 147, for the entry under column (3), the entry Woven pile fabrics and chenille fabrics except Corduroy fabrics, velvet fabric, other than fabrics of heading 5802 or 5806 , shall be substituted; (xiii) after serial number 195A and entries thereagainst, the following serial number and the entries thereagainst shall be inserted, namely: – 195B 8424 Sprinklers; drip irrigation system including laterals; mechanical sprayers ; (C) in Schedule III-9%, – (i) in se

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of schedule -II] shall be added; (vii) serial number 99 and the entries thereagainst shall be omitted; (viii) in serial number 137F, under column (3), after the words, shingles and shakes ,the words, [other than bamboo wood building joinery] shall be added; (ix) after serial number 163 and the entries thereagainst, the following serial number and the entries thereagainst shall be inserted, namely: – 163A 56012200 Cigarette Filter rods ; (x) for serial number 236A and the entries thereagainst, the following serial number and the entries thereagainst shall be substituted, namely: – 236A 7323 9410 Ghamella 236B 7324 Sanitary ware and parts thereof, of iron and steel ; (xi) in serial number 325, for the entry under column (3), the entry Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machin

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thereagainst shall be omitted; (ii) in serial number 3, for the entry under column (3), the entry Semi-precious stones, whether or not worked or graded but not strung, mounted or set; semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped] shall be substituted; (iii) in serial number 4, for the entry under column (3), the entry Synthetic or reconstructed semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed semi-precious stones, temporarily strung for convenience of transport shall be substituted; (iv) against serial number 13, under column (3), the words and symbols, [other than bangles of lac/shellac] shall be omitted; (v) in serial number 17, for entry under column (3), the entry Imitation jewellery [other than bangles of lac/shellac] shall be substituted. (F) in Schedule-VI-0.125%, – (i) in serial number 1, for the entry under column (3), the ent

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GST – States – 25 /ST-2 – Dated:- 25-1-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 25th January, 2018 No. 25 /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 exempts the intra-State supply of services by way of grant of license or leas

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GST – States – 24/ST-2 – Dated:- 25-1-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 25th January, 2018 No. 24/ST-2.- In exercise of the powers conferred by Section 148 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby notifies the following classes of registered persons, namely :- (a) registered persons who supply development rights to a developer, builder, construction company or any other registered person against consideration, wholly or partly, in the form of construction service of complex, building or civil structure; and (b) registered persons who supply construction service of complex, building or civil structure to suppli

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GST – States – 23/ST-2 – Dated:- 25-1-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 25th January, 2018 No. 23/ST-2.- In exercise of the powers conferred by sub-section (3) of section 9 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 amendments in the Haryana Government, Excise and Taxation Department, notification No. 48/ST-2, dated the 30th June, 2017, namely:- Amendment In the Haryana Government, Excise and Taxation Department, notification No. 48/ST-2, dated the 30th June, 2017,- (i) in the Table, after serial number 5 and the entries thereagainst, the following serial number and the entries thereagainst s

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GST – States – 22 /ST-2 – Dated:- 25-1-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 25th January, 2018 No. 22 /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 amendments in the notification of the Haryana Government, Excise and Taxation Department, notification No. 47/ST-2, dated the 30th June, 2017, namely:- Amendment In the Haryana Government, Excise and Taxation Department, notification No. 47/ST-2, dated the 30th June, 2017,- In the Table, – (a) against serial number 3, in the entry in column (3), after the words a Governmental Authority the words or a Government Entity shall be inserted; (b) after serial number 3 and the entries thereagainst, the following serial number and entries thereagainst shall b

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de India. Nil Nothing contained in this serial number shall apply after the 30thday of September, 2018. 19B Heading 9965 Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India. Nil Nothing contained in this serial number shall apply after the 30thday of September, 2018. ; (e) against serial number 22,in the entry in column (3), after item (b), the following item shall be added, namely: – (c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary school or equivalent. ; (f) after serial number 29 and the entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely: – (1) (2) (3) (4) (5) 29A Heading 9971 or Heading 9991 Services of life insurance provided or agreed to be provided by t

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(INR). Explanation.- For the purposes of this entry, the intermediary of financial services in IFSC is a person,- (i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC; or (ii) who is treated as a person resident outside India under the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015; or (iii) who is registered under the Insurance Regulatory and Development Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office; or (iv) who is permitted as such by Securities and Exchange Board of India (SEBI)under the Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015. Nil Nil ; (j) against serial number 45, in the entry in column (3),- (i) in item (a), after sub-item (ii), the following sub-item shall be added, namely:- (iii) the Central Government, State Government, Union territory, local authority, Go

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Ministry of External Affairs, shall be omitted; (n) after serial number 65 and the entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely: – (1) (2) (3) (4) (5) 65A Heading 9991 Services by way of providing information under the Right to Information Act, 2005 (22 of 2005). Nil Nil ; (o) against serial number 66, in the entry in column (3),- (i) after item (a), the following item shall be inserted, namely:- (aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee; ; (ii) in item (b),- (A) in sub-item (iv), the words upto higher secondary shall be omitted; (B) after sub-item (iv), the following sub-item shall be added, namely:- (v) supply of online educational journals or periodicals: ; (C) in the proviso, for the word, brackets and letter entry (b) , the words, brackets and letters sub-items (i), (ii) and (iii) of item (b) shall be substituted; (D) after the proviso, the f

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GST – States – 21/ST-2 – Dated:- 25-1-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 25th January, 2018 No. 21/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 of 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 notification of the Haryana Government, Excise and Taxation Department, notification No. 46/ST-2, dated the 30th June, 2017, namely:- Amendment In the Haryana Government, Excise and Taxation Department, notification No. 46/ST-2, dated the 30th June, 2017, (i) in the Table,- (a) against serial number 3, in column (3), – (A) in item (iv),- (I) for sub-item (c), the following sub-item shall be substituted, namely: – (c) a civil struc

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be added, namely: – (g) a building owned by an entity registered under section 12AA of the Income Tax Act, 1961 (Central Act 43 of 1961), which is used for carrying out the activities of providing, centralised cooking or distribution, for mid-day meals under the mid-day meal scheme sponsored by the Central Government, State Government, Union territory or local authorities. ; (B) in item (v), (I) in sub-item (a), for the word excluding , the word including shall be substituted; (II) after sub-item (d), the following sub-item shall be inserted, namely: – (da) low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March,2017; ; (C) for item (ix) and the entries relating thereto in columns (3), (4) and (5), the following entries shall be substituted, namely: – (3) (4

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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. (xi) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Haryana Goods and Services Tax Act, 2017 . 2.5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. (xii) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii), (viii),(ix), (x)and (xi) above. 9 – ; (b) against serial number 9, in the entry in column (3), in item (v), for the words natural gas , the words and brackets natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation tur

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truction of flats, etc. specified in the entry in column (3), against serial number 3,at item (i); sub-item (b), sub-item (c), sub-item (d),sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da)of item (v); and sub-item (c) of item (vi). Provided that nothing contained in this entry shall apply to an amount charged for such lease and sub-lease in excess of one third of the total amount charged for the said composite supply. Total amount shall have the same meaning for the purpose of this proviso as given in paragraph 2 of this notification. Nil Nil (iii) Real estate services other than (i) and (ii) above. 9 – ; (e) against serial number 17, for item (vii) in column (3), and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: – (3) (4) (5) (vii) Time charter of vessels for transport of goods. 2.5 Provided that credit of input tax charged on goods (other than on ships, vessels including bu

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1) of section 22 of the Haryana Goods and Services Tax Act, 2017. 2.5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. (iii) Support services other than (i) and (ii) above. 9 – ; (h) against serial number 24,- (A) in the Explanation to item (i) in column (3), in clause (i), after sub-clause(g), the following sub-clause shall be added, namely:- (h) services by way of fumigation in a warehouse of agricultural produce. ; (B) for item (ii), in column (3) and the entries relating thereto, in columns (3), (4) and (5), the following shall be substituted, namely: – (3) (4) (5) (ii) Service of exploration, mining or drilling of petroleum crude or natural gas or both. 6 – (iii) Support services to mining, electricity, gas and water distribution other than (ii) above. 9 – ; (i) for serial number 25 and the entries relating thereto, the following shall be substituted, namely:- (1) (2) (3) (4) (5) 25 Heading 9987 (i) Services

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l inputs (goods) owned by others, other than (i), (ia), (ii), (iia) and (iii) above. 9 – ; (k) for serial number 32 and the entries relating thereto, the following shall be substituted, namely:- (1) (2) (3) (4) (5) 32 Heading 9994 (i) Services by way of treatment of effluents by a Common Effluent Treatment Plant. 6 – (ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) above. 9 – ; (l) against serial number 34, in column (3),- (A) for item (iii) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: – (3) (4) (5) (iii) Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds, go-carting and ballet. 9 – (iiia) Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, casinos, race club, any sporting event such as Indian Premier League and the like.

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GST – States – 20/ST-2 – Dated:- 25-1-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 25th January, 2018 No. 20/ST-2.- In exercise of the powers conferred by Section 146 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) and in supersession of the Haryana Government, Excise and Taxation Department, notification No. 26/ST-2, dated 22nd June, 2017, except as respects things done or omitted to be done before such supersession, the Governor of Haryana hereby noti

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GST – States – 19/ST-2 – Dated:- 25-1-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 25th January, 2018 No. 19/ST-2.-In exercise of the powers conferred by Section 128 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Haryana, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-

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GST – States – 18/ST-2 – Dated:- 25-1-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 25th January, 2018 No. 18/ST-2.- In exercise of the powers conferred by Section 128 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Haryana, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR

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GST – States – 17/ST-2 – Dated:- 25-1-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 25th January, 2018 No. 17/ST-2.- In exercise of the powers conferred by Section 128 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Haryana, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR

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GST – States – 16/ST-2 – Dated:- 25-1-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 25th January, 2018 No. 16/ST-2.- In exercise of the powers conferred by Section 128 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Haryana, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the details of outward

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