Amendment In Notification No.46-ST-2 Dated 30.6.2017 In Rate of Tax on Services.

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.... Amendment In the Haryana 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, archaeologic....

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.... (f) a structure meant for funeral, burial or cremation of deceased.         6         - (v) Composite supply of 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&....

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....and entries thereagainst, the following item and entries thereagainst shall be substituted, namely:- (3) (4) (5) "(iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- "goods transport agency" means any person who provides service in relation to transport of goods by road and issues 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....

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....for sub-item (b), the following sub-item shall be substituted, namely:- "(b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);"; (B) the Explanation shall be omitted; (b) under columns (3), (4) and (5), for item (ii) and entries thereagainst; the following item and entries thereagainst shall be substituted, namely:- (3) (4) (5) "(ii) Services by way of any treatment 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 t....