Amendment in Notification NO.47/ST-2 dated 30.06.2017 under Section 11(1) regarding exemption from tax of HGST.

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....1 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the Haryana Government, Excise and Taxation Department, Notification number 47/ST-2, dated the 30thJune, 2017, namely:- Amendment In the Haryana....

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....rnment, State Government, Union territory or local authority, in the form of grants. Nil Nil"; (c) after serial number 21 and the entries thereagainst, the following serial number and entries thereagainst shall be inserted namely: - (1) (2) (3) (4) (5) "21A Heading 9965 or Heading 9967 Services provided by a goods transport agency to an unregistered person, includi....

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.... or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act. Nil Nil"; (d) after serial number 23 and the entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely: - (1) (2) (3) (4) (5) "23A Heading 9967 Service by way of access to a road or a bridge on payment of annuity. Nil Nil"; ....

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....) "Governmental Authority" means an authority or a board or any other body, - (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with ninety per cent. or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243 W of the Constitution or to a Panchayat under articl....