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TMI BlogAmendment In Notification No.46-ST-2 Dated 30.6.2017 In Rate of Tax on Services.X X X X Extracts X X X X X X X X Extracts X X X X ..... na Government, Excise and Taxation Department, Notification No. 46/ST-2, dated the 30th June, 2017, in the Table,- (i) against serial number 3, under columns (3), (4) and (5), for existing item (iii) and entries thereagainst; the following items and entries thereagainst shall be substituted, namely:- (3) (4) (5) "(iii) Composite supply of works contract as defined in clause (119) of section 2 of the Haryana Goods and Services Tax Act, 2017, supplied to the Government, a local authority or a Governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,- (a) a historical monument, archaeological site or remains of national importance, ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... works contract as defined in clause (119) of section 2 of the Haryana Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to,- (a) railways, excluding monorail and metro; (b) a single residential unit otherwise than as a part of a residential complex; (c) low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the 'Scheme of Affordable Housing in Partnership' framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India; (d) low cost houses up to a carpet area of 60 square metres per house in a housing project approved by the competent auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sues consignment note, by whatever name called. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] or 6 Provided that the goods transport agency opting to pay state tax@6% under this entry shall, thenceforth, be liable to pay state tax @ 6% on all the services of GTA supplied by it."; (iv) against serial number 10, under columns (3), (4) and (5), for item (i) and entries thereagainst; the following item and entries thereagainst shall be substituted, namely:- (3) (4) (5) "(i) Renting of motorcab where the cost of fuel is included in the consideration charged from the service recipient. 2.5 Provided that credit of input tax cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eatment or process on goods belonging to another person, in relation to- (a) printing of newspapers; (b) printing of books (including Braille books), journals and periodicals. 2.5 - (iii) Manufacturing services on physical inputs (goods) owned by others, other than (i) and (ii) above. 9 -"; (vii) against serial number 27, under columns (3), (4) and (5), for the existing entries, the following entries shall be substituted, namely:- (3) (4) (5) "(i) Services by way of printing of newspapers, books (including Braille books), journals and periodicals, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer. 6 - (ii) Other manufacturing services; publishing, p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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