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 - 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 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 number and the entries thereagainst shall be inserted, namely: - 122A 4907 Duty Credit Scrips ; (ii) after serial number 149 and the entries thereagainst, the following serial number and the entries thereagainst shall be inserted, namely: - 150 - Supply of goods by a Government entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority, against consideration received from Central Government, State Government, Union territory 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 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 actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of State tax of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name. SANJEEV KAUSHAL, Additional Chief Secretary to Government, Haryana, Excise and Taxation Department.