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

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....a 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, arc....

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....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 autho....

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....ues 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 char....