Amendment in Notification No.48 ST-2 the dated 30th June, 2017 regarding exemption on supply of services and reverse charge mechanism on supply of services by sub-section (3) of Section 9 of HGST Act, 2017. - 93/ST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 27th September, 2017 No: 93/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 Taxation Department, Notification No.48/ST-2, dated the 30th June, 2017 , in the Table, under column (2) against serial number 2, for the existing entry, the following entry shall be substituted, namely:- Services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly. Explanation .- legal service means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority. . SANJEEV KAUSHAL, Additional Chief Secretary to Government Haryana, Excise and Taxation Department.