Goods and Services Tax

Notification to give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto ₹ 50 lakhs under the HGST Act, 2017

GST – States – 32/GST-2 – Dated:- 8-3-2019 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 8th March, 2019 No. 32/GST-2.- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (1) of section 16 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereinafter referred to as the said Act ), the Governor of Haryana, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies that the State tax, on the intra-State supply of goods or services or both as specified in column (1) of the Table below, shall be levied at the rate specified in the corresponding entry in column (2), subject to the conditions as specified in the corresponding entry in column (3) of the said table below, namely:- Table Description of supply Rate (per cent.) Conditions (1) (2) (3) First supplies of goods or services or both upto an aggregate turnover of fifty

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annexure. 2. Where more than one registered person are having the same Permanent account Number, issued under the Income Tax Act, 1961 (43 of 1961), State tax on supplies by all such registered persons is paid at the rate specified in column (2) under this notification. 3. The registered person shall not collect any tax from the recipient on supplies made by him nor shall he be entitled to any credit of input tax. 4. The registered person shall issue, instead of tax invoice, a bill of supply as referred to in clause (c) of sub-section (3) of section 31 of the said Act with particulars as prescribed in rule 49 of Haryana Goods and Services Tax Rules. 5. The registered person shall mention the following words at the top of the bill of supply, namely:- taxable person paying tax in terms of Haryana Government, Excise and Taxation Department, notification No.32/GST-2, dated 08.03.2019, not eligible to collect tax on supplies‟. 6. The registered person opting to pay state tax at the ra

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tion shall not include the supplies from the first day of April of a financial year to the date from which he becomes liable for registration under the Act. ANNEXURE Serial Number Tariff item, sub-heading, heading or Chapter Description (1) (2) (3) 1 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa. 2 2106 90 20 Pan masala 3 24 All goods, i.e. Tobacco and manufactured tobacco substitutes 2. In computing aggregate turnover in order to determine eligibility of a registered person to pay state tax at the rate of three percent under this notification, value of supply of exempt services by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount, shall not be taken into account. 3. Explanation. -For the purpose of this notification, – (i) tariff item , sub-heading , heading and chapter shall mean respectively a tariff item, sub-heading, heading and chapters specified in the First Schedule to the Custo

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