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Notification regarding amendment in notification no. 46/ST-2 dated 30.06.2017 under HGST Act, 2017

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..... , 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, - In the Table, - (a) against serial number 7, in column (3)- a. for item (i), and the entries there against in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) (i) Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises w .....

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..... es, whether in trains or at platforms. 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)] ; (b) in items (ii), (vi) and (viii),- (A) for the words declared tariff wherever they occur, the words value of supply shall be substituted; (B) the Explanation shall be omitted; (c) for item (v), and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) (v) Supply, by way of or as part of any service, of goods, being food or any other article for human co .....

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..... reto, the following shall be substituted, namely: (1) (2) (3) (4) (5) 22 Heading 9984 (Telecommunications, broadcasting and information supply services) (i) Supply consisting only of e-book. Explanation.- For the purposes of this notification, e-books means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read on a computer or a hand held device. 2.5 - (ii) Telecommunications, broadcasting and information sup .....

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