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

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....gainst 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 be inserted, namely: - "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)]"; (B) under column (3), in item (vi), in the Explanation, in clause (a), after the words "covered by items", the brackets, figure and sign "(i)," shall be inserted; (iii) under column (4), against serial number 8, - (A) against item (v), for the existing entry, the entry "9" shall be substituted; and (B) against item (vi), for the existing entry, the entry "9" shall be substituted; (iv) against serial number 9,- (A) undercolumn (3), against sub-item (b) of item (iii),under column (4), for the existing entry, the entry "9" shall be substituted; (B) under....

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....s under: i. Only to the extent of Rs. 15 (2.5% of Rs. 600) and not Rs. 54 for the input service of GTA; ii. To the extent of Rs. 10 (2.5% of Rs. 400) for the input service of container transport operator. b. At least one mode of transport is by air. 9 Provided that nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India. "; (v) against serial number 10,- (A) under column (3), against item (i), under column (4), for the existing entry, the entry "9" shall be substituted; (B) under columns (3), (4) and (5), for item (ia) and entries thereagainst, 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 tha....

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....ct, 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 Schedule to the Customs Tariff Act, 1975 (51of 1975); (d) Hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);  Provided that nothing contained in clause (d) shall apply to job-work in relation to leather goods or foot wear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), respectively;  (e) Printing of newspapers, books (including Braille books), journals and periodicals; (f) 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; (g) Textiles and textile products falling under Chapters 50 to 63 in the First Schedule to....

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....services falling under Group 99972. 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)] (ii) Other services (washing, cleaning, and dyeing services; and other miscellaneous services including services nowhere else classified). Explanation.- For the removal of doubt, it is hereby clarified that, supplies covered by item (i) in column (3) shall attract state 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 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 17^th September, 2025." (b) in paragraph 4 relating to Explanation,- (i) for clause (xl), the following clause shall be substituted, namely: - "....