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Seeks to amend Notification No. 46/ST-2, dated the 30th June, 2017

..... (1), (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, 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 Haryana Government, 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,- 1) in the Table, - (a) against serial number 7, under columns (3), (4) and (5), for the existing entries, the following entries .....

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..... other than- (a) suppliers providing hotel accommodation at specified premises , or (b) suppliers located in specified premises . 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(iv)] (vi) Accommodation, food and beverage services other than (i) to (v) above Explanation: (a) For the removal of doubt, it is hereby clarified that, supplies covered by items (ii), (iii), (iv) and (v)in column (3) shall attract central tax prescribed against them in column (4) subject to conditions specified against them in column (5), which is a mandatory rate and shall not be levied at the rate as specified under this entry. (b) This entry covers supply of restauran .....

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..... (viia) above. (e) against serial number 21,- (i) under column (3), (4) and (5), after item (i) the following item shall be inserted, namely: - (3) (4) (5) (ia) Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both 6 - ; (ii) under column (3), in item (ii), for the words and brackets (i) above , the words and brackets (i) and (ia) above shall be substituted; (f) against serial number 24,- (i) under column (2), after the numbers 9986 , the words and figures (Support services to agriculture, hunting, forestry, fishing, mining and utilities) shall be added; (ii) under column (3), in item (ii), for the words Service of , the words Support services to shall be su .....

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..... Marriage Halls and other outdoor or indoor functions that are event based and occasional in nature. (xxxiv) Hotel accommodation means supply, by way of accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes including the supply of time share usage rights by way of accommodation. (xxxv) Declared tariff means charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. (xxxvi) Specified premises means premises providing hotel accommodation services having declared tariff of any unit of ac .....

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