No.43/GST-2 - Amendment of notification no. 47/ST-2, dated 30.06.2017 under the HGST Act,2017 (H&E).

HARYANA GOVT. GAZ. (EXTRA.), SEPT. 17, 2025 (BHDR. 26, 1947 SAKA) 2469 vkf’kek cjkM+] HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 17th September, 2025 No. 43/GST-2.— In exercise of the powers conferred under sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in the Haryana Government, Excise and Taxation Department, notification No. 47/ST-2, dated the 30th June, 2017, namely:- AMENDMENT In the Haryana Government, Excise and Taxation Department, notification No. 47/ST-2, dated the 30th June, 2017, (a) In the table, - (i) against serial number 18, under column (3), after clause (b), the following Explanation shall be inserted, namely:- “Explanation. - Nothing contained in this entry shall apply to: (i) local delivery services provided by an Electronic Commerce Operator; or (ii) local delivery services provided through an Electronic Commerce Operator.”; (ii) under columns 1, 2, 3, 4 and 5, after serial number 36B and entries thereagainst, the following serial numbers and entries thereagainst shall be inserted, namely: - “36C Heading Services of life insurance business provided by an insurer to the insured, where the insured is not a group. [Please refer to clause (zfb) in para 2] Explanation: For the removal of doubts, it is hereby clarified that:- (a) This exemption shall apply to a contract of insurance where the insured is an individual, or an individual and family of the said individual. (b) For the purposes of (a) above, family shall include all individuals insured as family in the contract of insurance. Nil Nil 2470 HARYANA GOVT. GAZ. (EXTRA.), SEPT. 17, 2025 (BHDR. 26, 1947 SAKA) 36D Heading 9971 Services of health insurance business provided by an insurer to the insured, where the insured is not a group. [Please refer to clause (zfb) in para 2] Explanation: For the removal of doubts, it is hereby clarified that:- (a) This exemption shall apply to a contract of insurance where the insured is an individual, or an individual and family of the said individual. (b) For the purposes of (a) above, family shall include all individuals insured as family in the contract of insurance. Nil Nil 36E Heading 9971 Reinsurance of the insurance services specified in serial numbers 36C or 36D. Nil Nil”; (b) in paragraph 2, (i) for clause (ze), the following clause shall be substituted, namely: - ‘(ze) “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) an electronic commerce operator by whom the services of local delivery are provided, (ii) an electronic commerce operator through whom the services of local delivery are provided”; (ii) after clause (zfa), the following clause shall be inserted, namely:- “(zfb) For the purposes of entries at serial numbers 36C and 36D in the table above, ‘group’ means group of persons who join together with a commonality of purpose or for engaging in a common economic activity, other than availing insurance, and includes;- (a) Employer– employee groups, where an employer-employee relationship exists between the master/group policyholder and the members of the group in accordance with the applicable laws; (b) Non employer– employee groups, where a clearly evident relationship exists between the master/group policyholder and the members of the group, for services/ activities other than insurance.”; (iii) after clause (zg), the following clause shall be inserted, namely: - ‘(zga) “health insurance business’ means the effecting of contracts which provide for sickness benefits or medical, surgical or hospital expense benefits, whether in-patient or out-patient, travel cover and personal accident cover;”. 2. This notification shall come into force with effect from the 22nd September, 2025. ASHIMA BRAR, Commissioner and Secretary to Government Haryana, Excise and Taxation Department.