Goods and Services Tax

GST – States – 44/2017-State Tax – Dated:- 13-10-2017 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 13th October 2017 NOTIFICATION Notification No. 44/2017-State Tax No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.- In exercise of the power conferred by the section 168 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), (hereafter referred to as the said Act ) and clause (b) of sub-rule (1) of rule 40 of the Maharashtra Goods and Se

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GST – States – 43/2017-State Tax – Dated:- 13-10-2017 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 13th October 2017 NOTIFICATION Notification No. 43/2017-State Tax No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.- In exercise of the power conferred by sub-section (6) of the section 39 read with the section 168 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), (hereinafter referred to as the said Act ) and in supersession of noti

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GST – States – 42/2017-State Tax – Dated:- 13-10-2017 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 13th October 2017 NOTIFICATION Notification No. 42/2017-State Tax No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.- In exercise of the power conferred by the sub-section (6) of section 39 read with section 168 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 20

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GST – States – 41/2017-State Tax – Dated:- 13-10-2017 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 13th October 2017 NOTIFICATION Notification No. 41/2017-State Tax No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.- In exercise of the power conferred by the sub-section (6) of section 39 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), (hereinafter referred to as the said Act ), the Commissioner of State Tax, Maharashtra State, he

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GST – States – 39/2017-State Tax – Dated:- 13-10-2017 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 13th October 2017 NOTIFICATION Notification No. 39/2017-State Tax No. MGST-1017/CR 184(10)/Taxation-1.-In exercise of the power conferred by the sub-section (1) of section 6 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), (hereafter in this notification referred to as said Act ), on the recommendations of the Council,

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Amendment in the Notification No. MGST-1017/C.R.165(2)/Taxation-1 (No.32/2017-State Tax) dated the 18th September 2017 – Addition to notified handicraft goods. – GST – States – 38/2017-State Tax – Dated:- 13-10-2017 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 13th October 2017. NOTIFICATION Notification No. 38/2017-State Tax No. MGST-1017/CR 184(9)/Taxation-1.-In exercise of the power conferred by the sub-section (2) of section 23 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following amendments in the Government Notification of the Finance Department No. MGST-1017/C.R.165

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GST – States – 36/2017-State Tax (Rate) – Dated:- 13-10-2017 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 13th October 2017 NOTIFICATION Notification No. 36/2017-State Tax (Rate) No. MGST-1017/CR 184(6)/Taxation-1.- In exercise of the power conferred by the sub-section (3) of section 9 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment in the notification of the Government Notification of the Finance Department No. MGST-1017/C.R.103(3)/Taxation-1 [No.4/2017-State Tax (Rate)] dated the 29

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GST – States – 35/2017-State Tax (Rate) – Dated:- 13-10-2017 – FINANCE DEPARTMENT Madam Cama Road, Hutatma Rajguru Chowk, Mantralaya Mumbai 400 032, Dated the 13th October 2017. NOTIFICATION Notification No.35/2017-State Tax (Rate) No. MGST.1017/C.R. 184(5) /Taxation-1.- In exercise of the powers conferred by sub-section (1) of section 11 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), (hereinafter referred to as said Act ), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Maharashtra in the Finance Department No. MGST. 1017/C.R. 103(1)/Taxation-1 [No. 2/2017- State Tax (Rate)], dated the 29th June 2017, published i

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rritory or local authority 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 90 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, after point (b), the following proviso shall be inserted Provided that, if the person having an actionable claim or enforceable right on a rand name and the person undert

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GST – States – 34/2017-State Tax (Rate) – Dated:- 13-10-2017 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated 13th October 2017. NOTIFICATION Notification No.34/2017-State Tax (Rate) No. MGST-1017/C.R. 184(4)/Taxation-1.-In exercise of the powers conferred by sub-section (1) of Section 9 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), (hereinafter referred to as said Act ), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government in the Finance Department No. MGST-1017/C.R. 104/Taxation-1, [No.1/2017-State Tax (Rate)], dated the 29th June 2017 published in the Maharashtra Government Gazette, Part IV-B Extraordinary No. 183, dated the 29th June 2017, namely :- 2. In the said notification, – (A) in Schedule I-2.5%,- (i) in S. No. 29, for the entry in column (2), the entry, 0802, 0813 , shall be substituted; (ii) after S.

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entry, (a) kerosene oil PDS, (b) The following bunker fuels for use in ships or vessels, namely, i. IFO 180 CST ii. IFO 380 CST , shall be substituted; (vi) after S. No. 181 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 181A 30 Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia ; (vii) after S. No. 187 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 187A 3915 Waste, parings or scrap, of plastics ; (viii) after S. No. 188 and the en

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g serial number and the entries shall be inserted, namely: – 228A 7001 Cullet or other waste or scrap of glass ; (xv) after S. No. 234 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 234A 84 or 85 E-waste Explanation.- For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016, published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016, including the components, consumables, parts and spares which make these products operational ; (xvi) after S. No. 263A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 264 Any chapter Biomass briquettes ; (B) in Schedule II-6%,.- (i) in S. No. 16, in column (3), for the words, and brackets Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes and mangosteens, dried , the words and brackets, Dates (soft or hard), figs, pinea

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thereto, shall be omitted; (v) after S. No. 132 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: – 132A 5401 Sewing thread of manmade filaments, whether or not put up for retail sale 132B 5402, 5403, 5404,5405,5406 Synthetic or artificial filament yarns 132C 5508 Sewing thread of manmade staple fibres 132D 5509, 5510, 5511 Yarn of manmade staple fibres ; (vi) in S. No. 137, in the entry in column (3), the words and figures such as Real zari thread (gold) and silver thread, combined with textile thread), shall be omitted; (C) in Schedule III-9%,- (i) in S. No. 16, in column (3), for the words other than pizza bread , the words, other than pizza bread, khakhra, plain chapatti or roti , shall be substituted; (ii) in S. No. 23, in column (3), for the words preparations in ready for consumption form , the words, preparations in ready for consumption form, khakhra , shall be substituted; (iii) after S. No. 54 and the entries relating ther

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entry in column (3), the entry All goods other than synthetic filament yarns , shall be substituted; (ix) in S. No. 160, for the entry in column (3), the entry All goods other than artificial filament yarns , shall be substituted; (x) S. No. 164 and entries related thereto shall be omitted; (xi) S. No. 165 and entries related thereto shall be omitted; (xii) after S. No. 177 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 177A 6802 All goods other than:- (i) all goods of marble and granite; (ii) Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone ; (xiii) in S. No. 188, and entries relating thereto, shall be omitted; (xiv) after S. No. 303 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 303A

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s or packings , the words and brackets, pans or in similar forms or packings [other than poster colour] , shall be substituted; (ii) S. No. 34 and entries related thereto shall be omitted; (iii) in S. No. 50, in column (3), for the words including waste and scrap , the words, other than waste and scrap , shall be substituted; (iv) in S. No. 70, for the entry in column (3), the following entry shall be substituted namely: – All goods of marble or granite [other than Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone] ; (v) S. No. 112 and the entries relating thereto, shall be omitted; (vi) in S. No. 135, in column (3), the words, and plain shaft bearings , shall be omitted; (E) in ANNEXURE, after point (b), the following proviso shall be inserted; Provided that, if the person having an actionable claim or

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GST – States – 33/2017-State Tax (Rate) – Dated:- 13-10-2017 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 13th October 2017 NOTIFICATION Notification No. 33/2017-State Tax (Rate) No. MGST-1017/CR 184(3)/Taxation-1.-In exercise of the power conferred by sub-section (3) of section 11, of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following amendments in the Government Notification of the Finance Department No. MGST-1017/C.R.103(12)/Taxation-1 [No.13/2017-State Tax (Rate)], dated the 29th June 2017, in the Maharashtra Government Gazette, Part IV-B, Extraordinary No. 182, dated

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GST – States – 32/2017-State Tax (Rate) – Dated:- 13-10-2017 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 13th October 2017 NOTIFICATION Notification No. 32/2017-State Tax (Rate) No. MGST-1017/CR 184(2)/Taxation-1.-In exercise of the power conferred by sub-section (1) of section 11, Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, 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 amendments in the Government Notification of the Finance Department No. MGST-1017/C.R.103(11)/Taxation-1 [No.12/2017-State Tax (Rate)] dated the 29th June 2017, in the Maharashtra Government Gazette, Part IV-B, Extra-Ordinary No. 182, dated the 29th June 2017, namely : (i) in the Table, – (a) in serial number 5, in column (3), for the words governmental authority the words Central Government, State Government, Union

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actories 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 (c) any Co-operative Society established by or under any law for the time being in force; or (d) anybody 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 Territory Goods and Services Tax Act. Nil Nil ; (d) after serial number 23 and the entries relating thereto, the following serial number and entries 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, for the entry in column

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unicipality 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 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. . By order and in the name of the Governor of Maharashtra, R. D. BHAGAT, Deputy Secretary to Government. Note.-The principal notification was published in the Maharashtra Government Gazette, Extraordinary Part IV-B No. 182, dated the 29th June 2017 vide Government Notification, Finance Department Notification No. MGST-1017/C.R.-103(11)/Taxation.-1 [Notification No. 12/2017 – State Tax (Rate)], dated the 29th June 2017 and was last amended by the Government Notification, Finance Department N

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GST – States – FA-3-69/2017-1-V-(122) – Dated:- 13-10-2017 – Commercial Tax Department Mantralaya, Vallabh Bhawan, Bhopal Bhopal, the 13th October 2017 No. FA-3-69/2017-1-V-(122).-In pursuance of section 168 of the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017) (hereafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of the Madhya Pradesh Goods and Services Tax Rules, 2017, the Commissioner, hereby extends the time limit for making a declaration, in FO

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GST – States – FA-3-71/2017-1-V-(126) – Dated:- 13-10-2017 – Commercial Tax Department Mantralya, Vallabh Bhawan, Bhopal Bhopal, the 13th October 2017 THE MADHYA PRADESH GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017 No. FA-3-71/2017-1-V-(126) Whereas certain difficulties have arisen in giving effect to the provisions of the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017), hereinafter in this order referred to as the said Act, in so far as it relates to the provisions of Section 10 of the said Act; Now, THEREFORE, in exercise of the powers conferred by Section 172 of the said Act, the State Government, on recommendations of the Council, hereby makes the following order namely :- 1. This Order may be called th

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GST – States – FA-3-70/2017-1-V-(127) – Dated:- 13-10-2017 – Commercial Tax Department Mantralaya, Vallabh Bhawan, Bhopal Bhopal, the 13th October 2017 No. FA-3-70/2017-1-V-(127).- In exercise of the powers conferred by section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017), the State Government, hereby makes the following rules further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:- 1. They shall come into force on the date of their publication in the Official Gazette. 2. In the Madhya Pradesh Goods and Services Tax Rules, 2017, – (i) in rule 3, for sub-rule (3A), the following sub-rule shall be substituted, namely:- (3A) Notwithstanding anything contained in sub-rules (1), (2) and (3)

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the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished. ; (ii) rule 46, the following rule shall be inserted, namely:- 46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, he may issue a single invoice-cum-bill of supply for all such supplies. ; (iii) in rule 54, in sub-rule (2), (a) for the words tax invoice the words consolidated tax invoice shall be substituted; (b) after the words by whatever name called , the words for the supply of services made during a month at the end of the month shall be inserted; (iv) in rule 62, in sub-rule

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ipient Invoice details Shipping bill/Bill of export Integrated Tax Cess No. Date Value No. Date Rate Taxable value Amt. 1 2 3 4 5 6 7 8 9 10 6A. Exports 6B. supplies made to SEZ unit or SEZ Developer 6C. Deemed exports ; (vii) in FORM GSTR-1A, for Table 4, the following shall be substituted, namely:- 4. Zero rated supplies made to SEZ and deemed exports GSTIN of recipient Invoice details Integrated Tax Cess No. Date Value Rate Taxable value Tax amount 1 2 3 4 5 6 7 8 4A. Supplies made to SEZ unit or SEZ Developer 4B. Deemed exports ; (viii) in FORM GSTR-4, after instruction no. 9, the following shall be inserted, namely:- 10. For the tax period July, 2017, serial 4A of Table 4 shall not be furnished. By order and in the name of the Governor

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GST – States – 01/2017-State Tax – Dated:- 13-10-2017 – FINANCE SECRETARIAT No. FD 48 CSL 2017 Bengaluru, dated:13.10.2017. THE KARNATAKA GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017 Order No. 01/2017-State Tax Whereas, certain difficulties have arisen in giving effect to the provisions of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), hereinafter in this order referred to as the said Act, in so far as it relates to the provisions of section 10 of the said Act; Now, therefore, in exercise of the powers conferred by section 172 of the said Act, the Government of Karnataka, on recommendations of the Council, hereby makes the following Order, namely:- 1. This Order may be called the Karnataka Goods

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GST – States – 38/2017 – Dated:- 13-10-2017 – FINANCE SECRETARIAT NOTIFICATION (38/2017) No. FD 48 CSL 2017 Bengaluru, dated:13.10.2017. In exercise of the powers conferred by sub-section (1) of section 11 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of Karnataka, No.(08/2017)FD 48 CSL 2017, dated the 29th June, 2017, pub

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GST – States – 01-O/2017 – Dated:- 13-10-2017 – DEPARTMENT OF COMMERCIAL TAXES Office of the Commissioner of Commercial Taxes (Karnataka), Vanijya Therige Karyalaya, Gandhinagar, Bengaluru, NOTIFICATION (01-O/2017) No. KGST.CR.01/17-18, Dated: 13.10.2017. In pursuance of section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of the Karnataka Goods and Services Tax Rules, 2017, the

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GST – States – 01-N/2017 – Dated:- 13-10-2017 – DEPARTMENT OF COMMERCIAL TAXES Office of the Commissioner of Commercial Taxes (Karnataka), Vanijya Therige Karyalaya, Gandhinagar, Bengaluru, NOTIFICATION (01-N/2017) No. KGST.CR.01/17-18, Dated: 13.10.2017. In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Karnataka Goods and Services Tax Act, 2017 (27 of 2017) (hereinafter referred to as the said Act) and in supercession of notification No. 1-G/201

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GST – States – 01-M/2017 – Dated:- 13-10-2017 – DEPARTMENT OF COMMERCIAL TAXES Office of the Commissioner of Commercial Taxes (Karnataka),Vanijya Therige Karyalaya, Gandhinagar, Bengaluru, NOTIFICATION (01-M/2017) No. KGST.CR.01/17-18, Dated: 13.10.2017. In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Karnataka Goods and Services Tax Act, 2017 (27 of 2017) (herein after referred to as the said Act), the time limit for furnishing the return by a

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GST – States – 105/ST-2 – Dated:- 13-10-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT ORDER The 13th October, 2017 No. 105/ST-2.- Whereas, certain difficulties have arisen in giving effect to the provisions of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), hereinafter in this order referred to as the said Act, in so far as it relates to the provisions of Section 10 of the said Act; Now, therefore, in exercise of the powers conferred by Section 172 of the said Act, the Governor of Haryana, on recommendations of the Council, hereby makes the following Order, namely:- 1. This Order may be called the Haryana Goods and Services Tax (Removal of Difficulties) Order, 2017. 2. For the removal of difficulties,- (i) it is hereb

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GST – States – 104/ST-2 – Dated:- 13-10-2017 – 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 Taxation Department, notification No. 36/ST-2, dated the 30th June, 2017,- (A) in the Schedule,- (i) after serial number 122 and the entries thereagainst, the following serial

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oard 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 that if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an a

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GST – States – 103/ST-2 – Dated:- 13-10-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 13th October, 2017 No. 103 /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 further amendments in the notification of Haryana Government, Excise and Taxation Department, notification No. 38/ST-2, dated the

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GST – States – 102/ST-2 – Dated:- 13-10-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 13th October, 2017 No. 102 /ST-2.-In exercise of the powers conferred by Sub-section (1) of Section 10 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. 34/ST-2, dated the 30th June, 2017, namely:

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GST – States – 101/ST-2 – Dated:- 13-10-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 13th October, 2017 No. 101/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 notifies the state tax on intra-State supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as the case may be, as specified in the corresponding entry in column (2), of the Table below, at the rate specified in corresp

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2020. Explanation.- For the purposes of this notification, – (i) Tariff item , sub-heading heading and Chapter shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (ii) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. ANNEXURE Condition No. Condition 1. The Motor Vehicles was purchased by the lesser prior to 1st July, 2017 and supplied on lease before 1st July, 2017 2. i. The supplier of Motor Vehicle is a registered person. ii. Su

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GST – States – 100/ST-2 – Dated:- 13-10-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 13th October, 2017 No. 100/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 notification of Haryana Government, Excise & 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) in serial number 29, for the entry under column (2), the entry, 0802, 0813 , shall be substituted; (ii) after serial number 30 and the entries thereagainst, the following serial number and entries shall be inserted, namely: – 30A 0804 Mangoes sliced, dried ; (iii) after serial number 99 and entries thereagainst, the fo

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er serial number 181 and the entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely: – 181A 30 Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia ; (vii) after serial number 187 and entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely: – 187A 3915 Waste, parings or scrap, of plastics ; (viii) after serial number 188 and entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely: – 188A 40040000 Waste, parings or scr

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waste or scrap of glass ; (xv) after serial number 234 and entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely: – 234A 84or 85 E-waste Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule Iof the E-Waste(Management) Rules, 2016, published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016, including the components, consumables, parts and spares which make these products operational ; (xvi) after serial number 263A and entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely: – 264 Any chapter Biomass briquettes ; (B) in Schedule II-6%,- (i) against serial number 16, under column (3), for the words and brackets Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes and mangosteens, dried , the words and brackets, Dates(soft or hard), figs, pineapples, avocados, guavas and mangosteens, dried , shall be subs

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er Serial number 132 and entries thereagainst, the following serial numbers and entries thereagainst shall be inserted, namely: – 132A 5401 Sewing thread of manmade filaments, whether or not put up for retail sale 132B 5402, 5403, 5404,5405,5406 Synthetic or artificial filament yarns 132C 5508 Sewing thread of manmade staple fibres 132D 5509, 5510, 5511 Yarn of manmade staple fibres ; (vi) against serial number 137, under the entry in column (3), the words and figures such as Real zari thread (gold) and silver thread, combined with textile thread), shall be omitted; (C) in Schedule III-9%,- (i) against serial number 16, under column (3), for the words other than pizza bread , the words, other than pizza bread, khakhra, plain chapatti or roti , shall be substituted; (ii) against serial number 23, under column (3), for the words preparations in ready for consumption form , the words, preparations in ready for consumption form, khakhra , shall be substituted; (iii) after serial number 54

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tries thereagainst shall be omitted; (viii) against serial number 159, for the entry under column (3), the entry all goods other than synthetic filament yarns , shall be substituted; (ix) against serial number 160, for the entry under column (3), the entry all goods other than artificial filament yarns , shall be substituted; (x) serial number 164 and entries thereagainst shall be omitted; (xi) serial number 165 and entries thereagainst shall be omitted; (xii) after serial number 177 and the entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely: – 177A 6802 All goods other than:- (i) all goods of marble and granite; (ii) Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone ; (xiii) serial number 188, and entries thereagainst, shall be omitted; (xiv) after Seria

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be inserted, namely: – 369A 8483 Plain shaft bearings ; (D) in Schedule-IV-14%, – (i) against serial number 23, under column (3), for the words, pans or in similar forms or packings , the words and brackets, pans or in similar forms or packings [other than poster colour] , shall be substituted; (ii) serial number 34 and entries thereagainst shall be omitted; (iii) against serial number 50, under column (3), for the words including waste and scrap , the words, other than waste and scrap , shall be substituted; (iv) against serial number 70, for the entry under column (3), the following entry shall be substituted namely: – All goods of marble or granite [other than Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone] ; (v) serial number 112 and entries thereagainst, shall be omitted; (vi) against serial numb

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