No. 15/GST 2 Amendment of Notification No.115/ST-2, dated 18.10.2017 to amend the meaning of Advance Authorisation under section 147 of HGST Act, 2017

416 HARYANA GOVT. GAZ. (EXTRA.), JAN. 18, 2019 (PAUS. 28, 1940 SAKA) HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 18th January, 2019 No. 15/GST-2.— In exercise of the powers conferred by Section 147 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. 115/ST-2, dated the 18th October, 2017, namely:– Amendment In the Haryana Government, Excise and Taxation Department, Notification No. 115/ST-2, dated the 18th October, (i) In the Table, against serial number 1, under column (2), after the existing entry,- (a) the sign ―:‖ shall be inserted at the end; and (b) the following provisos shall be inserted, namely: - ―Provided that goods so supplied, when exports have already been made after availing input tax credit on inputs used in manufacture of such exports, shall be used in manufacture and supply of taxable goods (other than nil rated or fully exempted goods) and a certificate to this effect from a chartered accountant is submitted to the Jurisdictional Commissioner of GST or any other officer authorised by him within 6 months of such supply: Provided further that no such certificate shall be required if input tax credit has not been availed on inputs used in manufacture of export goods.‖; (ii) In the Explanation, against serial number 1, the words and sign ―on pre-import basis‖ shall be omitted. SANJEEV KAUSHAL, Additional Chief Secretary to Government Haryana, Excise and Taxation Department.