Haryana Goods and Service Tax Act | GST Acts, FAQs and Updates PDF Download

 Page 1


 
 
 
 
 
 
 HARYANA  GOVT.  GAZ.  (EXTRA.),  MAY 4  2017  (VYSK.  13,  1939  SAKA) 
(1203) 
1203 
Regd. No. CHD/0093/2015–2017 
 
 
 
 
 
Haryana Government Gazette 
EXTRAORDINARY 
Published by Authority 
© Govt.  of   Haryana  
No. 76-2017/Ext.]   CHANDIGARH, THURSDAY, MAY  4, 2017 (VAISAKHA 13, 1939   SAKA) 
 
HARYANA VIDHAN SABHA SECRETARIAT 
Notification 
The 4th May, 2017 
 No. 23-HLA of 2017. — The Haryana Goods and Services Tax Bill, 2017, is 
hereby published for general information under proviso to Rule 128 of the Rules of 
Procedure and Conduct of Business in the Haryana Legislative Assembly:– 
Bill No. 23- HLA of 2017 
THE HARYANA GOODS AND SERVICES TAX BILL, 2017 
A 
BILL 
 to make a provision for levy and collection of tax on intra-State supply of 
goods or services or both by the State of Haryana and for matters connected 
therewith or incidental thereto. 
 Be it enacted by the Legislature of the State of Haryana in the Sixty-eighth 
Year of the Republic of India as follows :- 
CHAPTER  I 
PRELIMINARY 
 
1.  (1) This Act may be called the Haryana Goods and Services Tax  
Act, 2017. 
 (2) It extends to the whole of the State of Haryana. 
 (3) It shall come into force on such date as the Government may, by 
notification in the Official Gazette, appoint: 
Short title, 
extent and 
commencement. 
Page 2


 
 
 
 
 
 
 HARYANA  GOVT.  GAZ.  (EXTRA.),  MAY 4  2017  (VYSK.  13,  1939  SAKA) 
(1203) 
1203 
Regd. No. CHD/0093/2015–2017 
 
 
 
 
 
Haryana Government Gazette 
EXTRAORDINARY 
Published by Authority 
© Govt.  of   Haryana  
No. 76-2017/Ext.]   CHANDIGARH, THURSDAY, MAY  4, 2017 (VAISAKHA 13, 1939   SAKA) 
 
HARYANA VIDHAN SABHA SECRETARIAT 
Notification 
The 4th May, 2017 
 No. 23-HLA of 2017. — The Haryana Goods and Services Tax Bill, 2017, is 
hereby published for general information under proviso to Rule 128 of the Rules of 
Procedure and Conduct of Business in the Haryana Legislative Assembly:– 
Bill No. 23- HLA of 2017 
THE HARYANA GOODS AND SERVICES TAX BILL, 2017 
A 
BILL 
 to make a provision for levy and collection of tax on intra-State supply of 
goods or services or both by the State of Haryana and for matters connected 
therewith or incidental thereto. 
 Be it enacted by the Legislature of the State of Haryana in the Sixty-eighth 
Year of the Republic of India as follows :- 
CHAPTER  I 
PRELIMINARY 
 
1.  (1) This Act may be called the Haryana Goods and Services Tax  
Act, 2017. 
 (2) It extends to the whole of the State of Haryana. 
 (3) It shall come into force on such date as the Government may, by 
notification in the Official Gazette, appoint: 
Short title, 
extent and 
commencement. 
 
 
 
 
 
 
 HARYANA  GOVT.  GAZ.  (EXTRA.),  MAY  4,  2017  (VYSK.  13,  1939  SAKA) 
 
1204 
  Provided that different dates may be appointed for different 
provisions of this Act and any reference in any such provision to the 
commencement of this Act shall be construed as a reference to the coming 
into force of that provision. 
Definitions. 
2. In this Act, unless the context otherwise requires,- 
(1)  “actionable claim” shall have the same meaning as assigned 
to it in section 3 of the Transfer of Property Act, 1882 
(Central Act 4 of 1882); 
(2) “address of delivery” means the address of the recipient of 
goods or services or both indicated on the tax invoice issued by 
a registered person for delivery of such goods or services or 
both; 
(3) “address on record” means the address of the recipient as 
available in the records of the supplier; 
(4) “adjudicating authority” means any authority, appointed or 
authorized to pass any order or decision under this Act, but 
does not include the Commissioner, the Revisional Authority, 
the Authority for Advance Ruling, the Appellate Authority for 
Advance Ruling, the Appellate Authority and the Appellate 
Tribunal; 
 (5) “agent” means a person, including a factor, broker, commission 
agent, arhatia, del credere agent, an auctioneer or any other 
mercantile agent, by whatever name called, who carries on the 
business of supply or receipt of goods or services or both on behalf 
of another; 
(6) “aggregate turnover” means the aggregate value of all taxable 
supplies (excluding the value of inward supplies on which tax is 
payable by a person on reverse charge basis), exempt supplies, 
exports of goods or services or both and inter-State supplies of 
persons having the same Permanent Account Number, to be 
computed on all India basis but excludes central tax, State tax, 
Union territory tax, integrated tax and cess;  
(7) “agriculturist” means an individual or a Hindu Undivided Family 
who undertakes cultivation of land- 
(a) by own labour; or 
(b) by the labour of family; or 
(c) by servants on wages payable in cash or kind or by hired 
labour under personal supervision or the personal 
supervision of any member of the family; 
 (8) “Appellate Authority” means an authority appointed or 
authorized to hear appeals as referred to in section 107; 
 (9) “Appellate Tribunal” means the Goods and Services Tax 
Appellate Tribunal referred to in section 109; 
(10) “appointed day” means the date on which the provisions of this 
Act shall come into force; 
Page 3


 
 
 
 
 
 
 HARYANA  GOVT.  GAZ.  (EXTRA.),  MAY 4  2017  (VYSK.  13,  1939  SAKA) 
(1203) 
1203 
Regd. No. CHD/0093/2015–2017 
 
 
 
 
 
Haryana Government Gazette 
EXTRAORDINARY 
Published by Authority 
© Govt.  of   Haryana  
No. 76-2017/Ext.]   CHANDIGARH, THURSDAY, MAY  4, 2017 (VAISAKHA 13, 1939   SAKA) 
 
HARYANA VIDHAN SABHA SECRETARIAT 
Notification 
The 4th May, 2017 
 No. 23-HLA of 2017. — The Haryana Goods and Services Tax Bill, 2017, is 
hereby published for general information under proviso to Rule 128 of the Rules of 
Procedure and Conduct of Business in the Haryana Legislative Assembly:– 
Bill No. 23- HLA of 2017 
THE HARYANA GOODS AND SERVICES TAX BILL, 2017 
A 
BILL 
 to make a provision for levy and collection of tax on intra-State supply of 
goods or services or both by the State of Haryana and for matters connected 
therewith or incidental thereto. 
 Be it enacted by the Legislature of the State of Haryana in the Sixty-eighth 
Year of the Republic of India as follows :- 
CHAPTER  I 
PRELIMINARY 
 
1.  (1) This Act may be called the Haryana Goods and Services Tax  
Act, 2017. 
 (2) It extends to the whole of the State of Haryana. 
 (3) It shall come into force on such date as the Government may, by 
notification in the Official Gazette, appoint: 
Short title, 
extent and 
commencement. 
 
 
 
 
 
 
 HARYANA  GOVT.  GAZ.  (EXTRA.),  MAY  4,  2017  (VYSK.  13,  1939  SAKA) 
 
1204 
  Provided that different dates may be appointed for different 
provisions of this Act and any reference in any such provision to the 
commencement of this Act shall be construed as a reference to the coming 
into force of that provision. 
Definitions. 
2. In this Act, unless the context otherwise requires,- 
(1)  “actionable claim” shall have the same meaning as assigned 
to it in section 3 of the Transfer of Property Act, 1882 
(Central Act 4 of 1882); 
(2) “address of delivery” means the address of the recipient of 
goods or services or both indicated on the tax invoice issued by 
a registered person for delivery of such goods or services or 
both; 
(3) “address on record” means the address of the recipient as 
available in the records of the supplier; 
(4) “adjudicating authority” means any authority, appointed or 
authorized to pass any order or decision under this Act, but 
does not include the Commissioner, the Revisional Authority, 
the Authority for Advance Ruling, the Appellate Authority for 
Advance Ruling, the Appellate Authority and the Appellate 
Tribunal; 
 (5) “agent” means a person, including a factor, broker, commission 
agent, arhatia, del credere agent, an auctioneer or any other 
mercantile agent, by whatever name called, who carries on the 
business of supply or receipt of goods or services or both on behalf 
of another; 
(6) “aggregate turnover” means the aggregate value of all taxable 
supplies (excluding the value of inward supplies on which tax is 
payable by a person on reverse charge basis), exempt supplies, 
exports of goods or services or both and inter-State supplies of 
persons having the same Permanent Account Number, to be 
computed on all India basis but excludes central tax, State tax, 
Union territory tax, integrated tax and cess;  
(7) “agriculturist” means an individual or a Hindu Undivided Family 
who undertakes cultivation of land- 
(a) by own labour; or 
(b) by the labour of family; or 
(c) by servants on wages payable in cash or kind or by hired 
labour under personal supervision or the personal 
supervision of any member of the family; 
 (8) “Appellate Authority” means an authority appointed or 
authorized to hear appeals as referred to in section 107; 
 (9) “Appellate Tribunal” means the Goods and Services Tax 
Appellate Tribunal referred to in section 109; 
(10) “appointed day” means the date on which the provisions of this 
Act shall come into force; 
 
 
 
 
 
 
 HARYANA  GOVT.  GAZ.  (EXTRA.),  MAY  4,  2017  (VYSK.  13,  1939  SAKA) 
 
1205 
(11) “assessment” means determination of tax liability under this Act 
and includes self-assessment, re-assessment, provisional 
assessment, summary assessment and best judgement assessment; 
(12) “associated enterprises” shall have the same meaning  
as assigned to it in section 92A of the Income Tax Act, 1961  
(Central Act 43 of 1961); 
(13) “audit” means the examination of records, returns and other 
documents maintained or furnished by the registered person under this 
Act or the rules made thereunder or under any other law for the time 
being in force to verify the correctness of turnover declared, taxes paid, 
refund claimed and input tax credit availed and to assess his compliance 
with the provisions of this Act or the rules made thereunder; 
(14) “authorized bank” shall mean a bank or a branch of a bank authorized by 
the Government to collect the tax or any other amount payable under this 
Act;  
(15) “authorized representative” means the representative as referred to under 
section 116; 
(16) “Board” means the Central Board of Excise and Customs constituted 
under the Central Boards of Revenue Act, 1963 (Central Act 54 of 
1963); 
(17) “business” includes- 
(a) any trade, commerce, manufacture, profession, vocation, 
adventure, wager or any other similar activity, whether or not it is 
for a pecuniary benefit; 
(b) any activity or transaction in connection with or incidental or 
ancillary to sub-clause (a); 
(c) any activity or transaction in the nature of sub-clause (a), whether 
or not there is volume, frequency, continuity or regularity of such 
transaction; 
(d) supply or acquisition of goods including capital goods and 
services in connection with commencement or closure of 
business; 
(e) provision by a club, association, society, or any such body (for a 
subscription or any other consideration) of the facilities or 
benefits to its members; 
(f) admission, for a consideration, of persons to any premises; 
(g) services supplied by a person as the holder of any office which 
has been accepted by him in the course or furtherance of his trade, 
profession or vocation; 
(h) services provided by a race club by way of totalisator or a licence 
to book maker in such club; and 
(i) any activity or transaction undertaken by the Central 
Government, a State Government or any local authority in which 
they are engaged as public authorities; 
 
Page 4


 
 
 
 
 
 
 HARYANA  GOVT.  GAZ.  (EXTRA.),  MAY 4  2017  (VYSK.  13,  1939  SAKA) 
(1203) 
1203 
Regd. No. CHD/0093/2015–2017 
 
 
 
 
 
Haryana Government Gazette 
EXTRAORDINARY 
Published by Authority 
© Govt.  of   Haryana  
No. 76-2017/Ext.]   CHANDIGARH, THURSDAY, MAY  4, 2017 (VAISAKHA 13, 1939   SAKA) 
 
HARYANA VIDHAN SABHA SECRETARIAT 
Notification 
The 4th May, 2017 
 No. 23-HLA of 2017. — The Haryana Goods and Services Tax Bill, 2017, is 
hereby published for general information under proviso to Rule 128 of the Rules of 
Procedure and Conduct of Business in the Haryana Legislative Assembly:– 
Bill No. 23- HLA of 2017 
THE HARYANA GOODS AND SERVICES TAX BILL, 2017 
A 
BILL 
 to make a provision for levy and collection of tax on intra-State supply of 
goods or services or both by the State of Haryana and for matters connected 
therewith or incidental thereto. 
 Be it enacted by the Legislature of the State of Haryana in the Sixty-eighth 
Year of the Republic of India as follows :- 
CHAPTER  I 
PRELIMINARY 
 
1.  (1) This Act may be called the Haryana Goods and Services Tax  
Act, 2017. 
 (2) It extends to the whole of the State of Haryana. 
 (3) It shall come into force on such date as the Government may, by 
notification in the Official Gazette, appoint: 
Short title, 
extent and 
commencement. 
 
 
 
 
 
 
 HARYANA  GOVT.  GAZ.  (EXTRA.),  MAY  4,  2017  (VYSK.  13,  1939  SAKA) 
 
1204 
  Provided that different dates may be appointed for different 
provisions of this Act and any reference in any such provision to the 
commencement of this Act shall be construed as a reference to the coming 
into force of that provision. 
Definitions. 
2. In this Act, unless the context otherwise requires,- 
(1)  “actionable claim” shall have the same meaning as assigned 
to it in section 3 of the Transfer of Property Act, 1882 
(Central Act 4 of 1882); 
(2) “address of delivery” means the address of the recipient of 
goods or services or both indicated on the tax invoice issued by 
a registered person for delivery of such goods or services or 
both; 
(3) “address on record” means the address of the recipient as 
available in the records of the supplier; 
(4) “adjudicating authority” means any authority, appointed or 
authorized to pass any order or decision under this Act, but 
does not include the Commissioner, the Revisional Authority, 
the Authority for Advance Ruling, the Appellate Authority for 
Advance Ruling, the Appellate Authority and the Appellate 
Tribunal; 
 (5) “agent” means a person, including a factor, broker, commission 
agent, arhatia, del credere agent, an auctioneer or any other 
mercantile agent, by whatever name called, who carries on the 
business of supply or receipt of goods or services or both on behalf 
of another; 
(6) “aggregate turnover” means the aggregate value of all taxable 
supplies (excluding the value of inward supplies on which tax is 
payable by a person on reverse charge basis), exempt supplies, 
exports of goods or services or both and inter-State supplies of 
persons having the same Permanent Account Number, to be 
computed on all India basis but excludes central tax, State tax, 
Union territory tax, integrated tax and cess;  
(7) “agriculturist” means an individual or a Hindu Undivided Family 
who undertakes cultivation of land- 
(a) by own labour; or 
(b) by the labour of family; or 
(c) by servants on wages payable in cash or kind or by hired 
labour under personal supervision or the personal 
supervision of any member of the family; 
 (8) “Appellate Authority” means an authority appointed or 
authorized to hear appeals as referred to in section 107; 
 (9) “Appellate Tribunal” means the Goods and Services Tax 
Appellate Tribunal referred to in section 109; 
(10) “appointed day” means the date on which the provisions of this 
Act shall come into force; 
 
 
 
 
 
 
 HARYANA  GOVT.  GAZ.  (EXTRA.),  MAY  4,  2017  (VYSK.  13,  1939  SAKA) 
 
1205 
(11) “assessment” means determination of tax liability under this Act 
and includes self-assessment, re-assessment, provisional 
assessment, summary assessment and best judgement assessment; 
(12) “associated enterprises” shall have the same meaning  
as assigned to it in section 92A of the Income Tax Act, 1961  
(Central Act 43 of 1961); 
(13) “audit” means the examination of records, returns and other 
documents maintained or furnished by the registered person under this 
Act or the rules made thereunder or under any other law for the time 
being in force to verify the correctness of turnover declared, taxes paid, 
refund claimed and input tax credit availed and to assess his compliance 
with the provisions of this Act or the rules made thereunder; 
(14) “authorized bank” shall mean a bank or a branch of a bank authorized by 
the Government to collect the tax or any other amount payable under this 
Act;  
(15) “authorized representative” means the representative as referred to under 
section 116; 
(16) “Board” means the Central Board of Excise and Customs constituted 
under the Central Boards of Revenue Act, 1963 (Central Act 54 of 
1963); 
(17) “business” includes- 
(a) any trade, commerce, manufacture, profession, vocation, 
adventure, wager or any other similar activity, whether or not it is 
for a pecuniary benefit; 
(b) any activity or transaction in connection with or incidental or 
ancillary to sub-clause (a); 
(c) any activity or transaction in the nature of sub-clause (a), whether 
or not there is volume, frequency, continuity or regularity of such 
transaction; 
(d) supply or acquisition of goods including capital goods and 
services in connection with commencement or closure of 
business; 
(e) provision by a club, association, society, or any such body (for a 
subscription or any other consideration) of the facilities or 
benefits to its members; 
(f) admission, for a consideration, of persons to any premises; 
(g) services supplied by a person as the holder of any office which 
has been accepted by him in the course or furtherance of his trade, 
profession or vocation; 
(h) services provided by a race club by way of totalisator or a licence 
to book maker in such club; and 
(i) any activity or transaction undertaken by the Central 
Government, a State Government or any local authority in which 
they are engaged as public authorities; 
 
 
 
 
 
 
 
 HARYANA  GOVT.  GAZ.  (EXTRA.),  MAY  4,  2017  (VYSK.  13,  1939  SAKA) 
 
1206 
 
(18) “business vertical” means a distinguishable component of an enterprise 
that is engaged in the supply of individual goods or services or a group 
of related goods or services which is subject to risks and returns that are 
different from those of the other business verticals. 
Explanation. — For the purposes of this clause, factors that should be 
considered in determining whether goods or services 
are related include- 
(a) the nature of the goods or services; 
(b) the nature of the production processes; 
(c) the type or class of customers for the goods or services; 
(d) the methods used to distribute the goods or supply of 
services; and 
(e) the nature of regulatory environment (wherever applicable), 
including banking, insurance, or public utilities; 
(19) “capital goods” means goods, the value of which is capitalized in 
the books of account of the person claiming the input tax credit 
and which are used or intended to be used in the course or furtherance 
of business; 
(20) “casual taxable person” means a person who occasionally undertakes 
transactions involving supply of goods or services or both in the course 
or furtherance of business, whether as principal, agent or in any other 
capacity, in the taxable territory where he has no fixed place of 
business; 
(21) “central tax” means the central goods and services tax levied under 
section 9 of the Central Goods and Services Tax Act, 2017 (Central Act 
12 of 2017); 
(22) “cess” shall have the same meaning as assigned to it in the Goods and 
Services Tax (Compensation to States) Act, 2017 (Central Act 15 of 
2017); 
(23) “chartered accountant” means a chartered accountant as defined in 
clause (b) of sub-section (1) of section 2 of the Chartered Accountants 
Act, 1949 (Central Act 38 of 1949); 
(24) “Commissioner” means the Commissioner of State tax appointed under 
section 3 and includes the Principal Commissioner or Chief 
Commissioner of State tax appointed under section 3; 
(25) “Commissioner in the Board” means the Commissioner referred to in 
section 168 of the Central Goods and Services Tax Act, 2017 (Central 
Act 12 of 2017); 
(26) “common portal” means the common goods and services tax electronic 
portal referred to in section 146; 
(27) “common working days” shall mean such days in succession which are 
not declared as gazetted holidays by the Central Government or the 
Government of Haryana; 
(28) “company secretary” means a company secretary as defined in clause 
(c) of sub-section (1) of section 2 of the Company Secretaries Act, 
1980 (Central Act 56 of 1980); 
Page 5


 
 
 
 
 
 
 HARYANA  GOVT.  GAZ.  (EXTRA.),  MAY 4  2017  (VYSK.  13,  1939  SAKA) 
(1203) 
1203 
Regd. No. CHD/0093/2015–2017 
 
 
 
 
 
Haryana Government Gazette 
EXTRAORDINARY 
Published by Authority 
© Govt.  of   Haryana  
No. 76-2017/Ext.]   CHANDIGARH, THURSDAY, MAY  4, 2017 (VAISAKHA 13, 1939   SAKA) 
 
HARYANA VIDHAN SABHA SECRETARIAT 
Notification 
The 4th May, 2017 
 No. 23-HLA of 2017. — The Haryana Goods and Services Tax Bill, 2017, is 
hereby published for general information under proviso to Rule 128 of the Rules of 
Procedure and Conduct of Business in the Haryana Legislative Assembly:– 
Bill No. 23- HLA of 2017 
THE HARYANA GOODS AND SERVICES TAX BILL, 2017 
A 
BILL 
 to make a provision for levy and collection of tax on intra-State supply of 
goods or services or both by the State of Haryana and for matters connected 
therewith or incidental thereto. 
 Be it enacted by the Legislature of the State of Haryana in the Sixty-eighth 
Year of the Republic of India as follows :- 
CHAPTER  I 
PRELIMINARY 
 
1.  (1) This Act may be called the Haryana Goods and Services Tax  
Act, 2017. 
 (2) It extends to the whole of the State of Haryana. 
 (3) It shall come into force on such date as the Government may, by 
notification in the Official Gazette, appoint: 
Short title, 
extent and 
commencement. 
 
 
 
 
 
 
 HARYANA  GOVT.  GAZ.  (EXTRA.),  MAY  4,  2017  (VYSK.  13,  1939  SAKA) 
 
1204 
  Provided that different dates may be appointed for different 
provisions of this Act and any reference in any such provision to the 
commencement of this Act shall be construed as a reference to the coming 
into force of that provision. 
Definitions. 
2. In this Act, unless the context otherwise requires,- 
(1)  “actionable claim” shall have the same meaning as assigned 
to it in section 3 of the Transfer of Property Act, 1882 
(Central Act 4 of 1882); 
(2) “address of delivery” means the address of the recipient of 
goods or services or both indicated on the tax invoice issued by 
a registered person for delivery of such goods or services or 
both; 
(3) “address on record” means the address of the recipient as 
available in the records of the supplier; 
(4) “adjudicating authority” means any authority, appointed or 
authorized to pass any order or decision under this Act, but 
does not include the Commissioner, the Revisional Authority, 
the Authority for Advance Ruling, the Appellate Authority for 
Advance Ruling, the Appellate Authority and the Appellate 
Tribunal; 
 (5) “agent” means a person, including a factor, broker, commission 
agent, arhatia, del credere agent, an auctioneer or any other 
mercantile agent, by whatever name called, who carries on the 
business of supply or receipt of goods or services or both on behalf 
of another; 
(6) “aggregate turnover” means the aggregate value of all taxable 
supplies (excluding the value of inward supplies on which tax is 
payable by a person on reverse charge basis), exempt supplies, 
exports of goods or services or both and inter-State supplies of 
persons having the same Permanent Account Number, to be 
computed on all India basis but excludes central tax, State tax, 
Union territory tax, integrated tax and cess;  
(7) “agriculturist” means an individual or a Hindu Undivided Family 
who undertakes cultivation of land- 
(a) by own labour; or 
(b) by the labour of family; or 
(c) by servants on wages payable in cash or kind or by hired 
labour under personal supervision or the personal 
supervision of any member of the family; 
 (8) “Appellate Authority” means an authority appointed or 
authorized to hear appeals as referred to in section 107; 
 (9) “Appellate Tribunal” means the Goods and Services Tax 
Appellate Tribunal referred to in section 109; 
(10) “appointed day” means the date on which the provisions of this 
Act shall come into force; 
 
 
 
 
 
 
 HARYANA  GOVT.  GAZ.  (EXTRA.),  MAY  4,  2017  (VYSK.  13,  1939  SAKA) 
 
1205 
(11) “assessment” means determination of tax liability under this Act 
and includes self-assessment, re-assessment, provisional 
assessment, summary assessment and best judgement assessment; 
(12) “associated enterprises” shall have the same meaning  
as assigned to it in section 92A of the Income Tax Act, 1961  
(Central Act 43 of 1961); 
(13) “audit” means the examination of records, returns and other 
documents maintained or furnished by the registered person under this 
Act or the rules made thereunder or under any other law for the time 
being in force to verify the correctness of turnover declared, taxes paid, 
refund claimed and input tax credit availed and to assess his compliance 
with the provisions of this Act or the rules made thereunder; 
(14) “authorized bank” shall mean a bank or a branch of a bank authorized by 
the Government to collect the tax or any other amount payable under this 
Act;  
(15) “authorized representative” means the representative as referred to under 
section 116; 
(16) “Board” means the Central Board of Excise and Customs constituted 
under the Central Boards of Revenue Act, 1963 (Central Act 54 of 
1963); 
(17) “business” includes- 
(a) any trade, commerce, manufacture, profession, vocation, 
adventure, wager or any other similar activity, whether or not it is 
for a pecuniary benefit; 
(b) any activity or transaction in connection with or incidental or 
ancillary to sub-clause (a); 
(c) any activity or transaction in the nature of sub-clause (a), whether 
or not there is volume, frequency, continuity or regularity of such 
transaction; 
(d) supply or acquisition of goods including capital goods and 
services in connection with commencement or closure of 
business; 
(e) provision by a club, association, society, or any such body (for a 
subscription or any other consideration) of the facilities or 
benefits to its members; 
(f) admission, for a consideration, of persons to any premises; 
(g) services supplied by a person as the holder of any office which 
has been accepted by him in the course or furtherance of his trade, 
profession or vocation; 
(h) services provided by a race club by way of totalisator or a licence 
to book maker in such club; and 
(i) any activity or transaction undertaken by the Central 
Government, a State Government or any local authority in which 
they are engaged as public authorities; 
 
 
 
 
 
 
 
 HARYANA  GOVT.  GAZ.  (EXTRA.),  MAY  4,  2017  (VYSK.  13,  1939  SAKA) 
 
1206 
 
(18) “business vertical” means a distinguishable component of an enterprise 
that is engaged in the supply of individual goods or services or a group 
of related goods or services which is subject to risks and returns that are 
different from those of the other business verticals. 
Explanation. — For the purposes of this clause, factors that should be 
considered in determining whether goods or services 
are related include- 
(a) the nature of the goods or services; 
(b) the nature of the production processes; 
(c) the type or class of customers for the goods or services; 
(d) the methods used to distribute the goods or supply of 
services; and 
(e) the nature of regulatory environment (wherever applicable), 
including banking, insurance, or public utilities; 
(19) “capital goods” means goods, the value of which is capitalized in 
the books of account of the person claiming the input tax credit 
and which are used or intended to be used in the course or furtherance 
of business; 
(20) “casual taxable person” means a person who occasionally undertakes 
transactions involving supply of goods or services or both in the course 
or furtherance of business, whether as principal, agent or in any other 
capacity, in the taxable territory where he has no fixed place of 
business; 
(21) “central tax” means the central goods and services tax levied under 
section 9 of the Central Goods and Services Tax Act, 2017 (Central Act 
12 of 2017); 
(22) “cess” shall have the same meaning as assigned to it in the Goods and 
Services Tax (Compensation to States) Act, 2017 (Central Act 15 of 
2017); 
(23) “chartered accountant” means a chartered accountant as defined in 
clause (b) of sub-section (1) of section 2 of the Chartered Accountants 
Act, 1949 (Central Act 38 of 1949); 
(24) “Commissioner” means the Commissioner of State tax appointed under 
section 3 and includes the Principal Commissioner or Chief 
Commissioner of State tax appointed under section 3; 
(25) “Commissioner in the Board” means the Commissioner referred to in 
section 168 of the Central Goods and Services Tax Act, 2017 (Central 
Act 12 of 2017); 
(26) “common portal” means the common goods and services tax electronic 
portal referred to in section 146; 
(27) “common working days” shall mean such days in succession which are 
not declared as gazetted holidays by the Central Government or the 
Government of Haryana; 
(28) “company secretary” means a company secretary as defined in clause 
(c) of sub-section (1) of section 2 of the Company Secretaries Act, 
1980 (Central Act 56 of 1980); 
 
 
 
 
 
 
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(29) “competent authority” means such authority as may be notified by the 
Government; 
(30) “composite supply” means a supply made by a taxable person to a 
recipient consisting of two or more taxable supplies of goods or services 
or both, or any combination thereof, which are naturally bundled and 
supplied in conjunction with each other in the ordinary course of 
business, one of which is a principal supply; 
Illustration. — Where goods are packed and transported with 
insurance, the supply of goods, packing materials, 
transport and insurance is a composite supply and 
supply of goods is a principal supply; 
(31) “consideration” in relation to the supply of goods or services or 
both includes- 
(a) any payment made or to be made, whether in money or 
otherwise, in respect of, in response to, or for the inducement 
of, the supply of goods or services or both, whether by the 
recipient or by any other person but shall not include any 
subsidy given by the Central Government or a State 
Government; 
(b) the monetary value of any act or forbearance, in respect of, in 
response to, or for the inducement of, the supply of goods or 
services or both, whether by the recipient or by any other 
person but shall not include any subsidy given by the Central 
Government or a State Government: 
Provided that a deposit given in respect of the supply 
of goods or services or both shall not be considered as 
payment made for such supply unless the supplier applies 
such deposit as consideration for the said supply; 
(32) “continuous supply of goods” means a supply of goods which is 
provided, or agreed to be provided, continuously or on recurrent 
basis, under a contract, whether or not by means of a wire, cable, 
pipeline or other conduit, and for which the supplier invoices the 
recipient on a regular or periodic basis and includes supply of such 
goods as the Government may, subject to such conditions, as it 
may, by notification, specify; 
(33) “continuous supply of services” means a supply of services which 
is provided, or agreed to be provided, continuously or on recurrent 
basis, under a contract, for a period exceeding three months with 
periodic payment obligations and includes supply of such services 
as the Government may, subject to such conditions, as it may, by 
notification, specify;  
(34) “conveyance” includes a vessel, an aircraft and a vehicle;  
(35) “cost accountant” means a cost accountant as defined in clause (c) 
of sub-section (1) of section 2 of the Cost and Works Accountants 
Act, 1959 (Central Act 23 of 1959);