In exercise of the powers conferred by sub-section (3) of section 11 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, and on being satisfied that it is necessary so to do, for the purpose of clarifying the scope and applicability of the Haryana Government, Excise and Taxation Department, notification No. 46/ST-2, dated the 30th June, 2017, in the Table, against serial number 9, in column (3), in item (vi), hereby inserts the following Explanation, namely:-

"Explanation 2.-Nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India".

2. The existing Explanation in the above items shall be renumbered as Explanation 1.

3. This notification shall come into force on the 1st day of January, 2019.

SANJEEV KAUSHAL,

Additional Chief Secretary to Government, Haryana,

Excise and Taxation Department.