No. 48/GST-2 Notification to amend notification no.46/ST-2, dated 30.06.2017 under the HGST Act, 2017 (Hindi & English).

HARYANA GOVT. GAZ. (EXTRA.), OCT. 1, 2021 (ASVN. 9, 1943 SAKA) 3349 HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 1st October, 2021 No. 48/GST-2.— In exercise of the powers conferred by Sub-sections (1), (3) and (4) of Section 9, Sub-section (1) of Section 11, Sub-section (5) of Section 15, Sub-section (1) of Section 16 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.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,- (i) in the Table, - (a) against serial number 3, in column (3) ,in item (iv), in clause (g), after the figures and letters “12AA”, word, figures and letters “ or 12AB” shall be inserted; (b) in serial number 17, - (A) item (i) and the entries thereagainst in columns (3), (4) and (5) shall be omitted; (B) for item (ii) and the entries thereagainst in columns (3), (4) and (5), the following entries shall be substituted, namely:- “(ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right. (c) against serial number 26, in column (3), - (A) after item (ic) and the entries thereagainst in columns (3), (4) and (5), the following entries shall be inserted, namely:- “(ica) Services by way of job work in relation to manufacture of alcoholic liquor for human consumption (B) in item (id), for the brackets, letters and word “(i), (ia), (ib) and (ic)”, the brackets, letters and word “(i), (ia), (ib), (ic) and (ica)” shall be substituted; (C) in item (iv), for the brackets, letters and word “(i), (ia), (ib), (ic), (id), (ii), (iia) and (iii)”, the brackets, letters and word “(i), (ia), (ib), (ic), (ica), (id), (ii), (iia) and (iii)” shall be substituted; (d) against serial number 27,- (A) item (i) and the entries thereagainst in columns (3), (4) and (5) shall be omitted; (B) for item (ii) and the entries thereagainst in columns (3), (4) and (5), the following entries shall be substituted, namely:- “Other manufacturing services; publishing, printing and reproduction services; material recovery services (e) against serial number 34, for items(iii) and (iiia)and the entries thereagainst in columns (3), (4) and (5), following items and entries shall be substituted, namely:- “(iii) Services by way of admission to; (a) theme parks, water parks and any other place having joy rides, merry- go rounds, go carting, or (b) ballet, - other than any place covered by (iiia) below (iiia) Services by way of admission to (a) casinos or race clubs or any place having casinos or race clubs or(b)sporting events like Indian Premier League. 3350 HARYANA GOVT. GAZ. (EXTRA.), OCT. 1, 2021 (ASVN. 9, 1943 SAKA) (f) against serial number 38, in column (3), in Explanation, for the figures, words and letter “ 234 of Schedule I”, the figures, letter and words “ 201A of Schedule II” shall be substituted; (ii) in the “Annexure: Scheme of Classification of Services”, after serial number 118 and the entries thereagainst, the following shall be inserted, namely:- “118a Group 99654 Multimodal Transport of goods from a place in India to another place in India 118b 996541 Multimodal Transport of goods from a place in India to another place in India”. 2. This notification shall come into force with effect from the 1st day of October, 2021. ANURAG RASTOGI, Additional Chief Secretary to Government Haryana, Excise and Taxation Department.