No.58/GST-2 Amendment of Notification no. 52/ST-2, dated 30.06.2017 under the HGST Act, 2017

HARYANA GOVT. GAZ. (EXTRA.), OCT. 20, 2023 (ASVN. 28, 1945 SAKA) 3603 HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 20th October, 2023 No. 58/GST-2.— In exercise of the powers conferred by sub-section (5) of section 9 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council hereby makes the following amendments in the Haryana Government, Excise and Taxation Department, notification No. 52/ST-2, dated the 30th June, 2017, namely:- AMENDMENT In the Haryana Government, Excise and Taxation Department, notification No. 52/ST-2, dated the 30th June, 2017- (i) in item (i), for the words “,omnibus or any other motor vehicle”, the words “or any other motor vehicle except omnibus” shall be substituted; (ii) after item (i), the following item shall be inserted, namely:- “(ia) services by way of transportation of passengers by an omnibus except where the person supplying such service through electronic commerce operator is a company.”; (iii) in the Explanation, after item (c), the following item shall be inserted, namely, - “(d) “Company” has the same meaning as assigned to it in clause (20) of section 2 of the Companies Act, 2013 (Central Act 18 of 2013).”. 2. This notification shall come into force with effect from the 20th day of October, 2023. DEVINDER SINGH KALYAN, Principal Secretary to Government Haryana, Excise and Taxation Department.