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

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....cise 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 shall be substituted, namely, - (3) (4) (5) "(i) Supply of 'hotel accommodation' having value of supply of a unit of accommodation above one thousand rupees but less than or equal to seven thousand five hundred rupees per unit per day or equivalent. 6 - (ii) Supply of 'restaurant service' other than at 'specified premises' 2.5 Provided that credit of input tax c....

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....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 'restaurant service' at 'specified premises' (c) This entry covers supply of 'hotel accommodation' having value of supply of a unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent. (d) Th....

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.... (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 ....

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.... of goods, being food or any other article for human consumption or any drink, at Exhibition Halls, Events, Conferences, 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 ch....