Amendment of Notification No. 46/ST-2, dated 30.06.2017 under the HGST Act, 2017.

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....on 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) with effect from the 22nd September, 2025,- (a) in the Table, - (i) under column (4), against serial number 3, - (A) against item (vii), for the existing entry, the entry "9" shall be substituted; (B) against item (viii), for the existing entry, the entry "9" shall be substituted; (C) against item (x), for the existing entry, the entry "9" shall be substituted; (ii) against serial number 7, - (A) against item (i), - (I) for the existing under column (4), the entry "2.5" shall be substituted; and (II) under column (5), the following entry shall b....

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....ion of goods where at least two different modes of transport are used by a multimodal transporter from the place of acceptance of goods to the place of delivery of goods, where;     a. Transportation of goods by any mode of transport other than air is involved. 2.5 Provided that the credit of input tax charged on goods and services used in supplying the service, other than input tax credit of input services of transportation of goods (i.e. services of transport of goods procured from other service provider), has not been taken. Provided further that where the supplier of input service of transportation of goods to a multimodal transporter charges state tax at a rate higher than 2.5%, credit of input tax charged on....

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....the following item and entries thereagainst shall be substituted, namely: - (3) (4) (5) "(ia) Renting of goods carriage where the cost of fuel is included in the consideration charged from the service recipient 2.5 Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business has not been taken: [Please refer to Explanation no. (iv)] Provided further that where the supplier of input service in the same line of business charges state tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 2.5% shall not be taken.  ....

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.... (5) "26 Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) (i) Services by way of job work in relation to diamonds falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); 0.75 -"; (ii) Services by way of job work in relation to- (a) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); (b) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food falling under heading 2309 of the said chapter; (c) goods falling under Chapter 30 in the First....

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....y treatment or process on goods belonging to another person, in relation to - a. printing of newspapers, books (including Braille books), journals and periodicals; b. printing of all goods falling under Chapters 48 or 49 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) which attract state tax @2.5% or Nil. 2.5 (vi) Tailoring services. 2.5 (vii) Services by way of any treatment or process on goods belonging to another person, other than (v) and (vi) above. 9 (xi) under column (3),against serial number 32, - (A) against item (i), under column (4), for the existing entry, the entry "2.5" shall be substituted; (B) against item (ia), under column (4), for the exist....

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....he rate specified under this item. 9 -"; (xiv) under column (3), against serial number 38, for the existing Explanation, the following explanation shall be substituted, namely:- "Explanation:- This entry shall be read in conjunction with serial number 437 of Schedule I of Haryana Government, Excise and Taxation Department notification No.36/GST-2, dated the 17th September, 2025." (b) in paragraph 4 relating to Explanation,- (i) for clause (xl), the following clause shall be substituted, namely: - "(xl)'goods transport agency' means any person who provides service in relation to transport of goods by road and issues a consignment note by whatever name called, but does not include (i) electronic commerce operator by whom the ser....