Amendment of section 22 of Haryana Act 19 of 2017.

In section 22 of the principal Act, in sub-section (1),- (i) in the second proviso, for the sign "." existing at the end, the sign ":" shall be substituted; (ii) after the second proviso, the following proviso shall be added, namely:-- "Provided further that the Government may, on the recommendations of the Council, enhance the aggregate turnover from twenty lakh rupees to such amount not exceeding forty lakh rupees in case of supplier who is engaged exclusively in the supply of goods, subject to such conditions and limitations, as may be notified. Explanation.-- For the purposes of this sub-section, a person shall be considered to be engaged exclusively in the supply of goods even if he is engaged in exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount.". (1) In the Haryana Government, Excise and Taxation Department, notification No. 36/ST-2, dated the 30th June, 2017, issued by the Government on the recommendations of the Council, under sub-section (1) of section 11 of the Haryana Goods and Services Tax Act, 2017, in the Schedule, after serial number 103 and entries thereagainst, the following serial number and entries thereagainst shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2017, namely:–– (1) (2) (3) “103A 26 Uranium Ore Concentrate”

(2) For the purposes of sub-section (1), the Government shall have and shall be deemed to have the power to amend the notification referred to in sub-section (1) with retrospective effect as if the Government had the power to amend the said notification under sub-section (1) of section 11 of the said Act, retrospectively, at all material times.

(3) No refund shall be made of all such tax which has been collected, but which would not have been so collected, if the notification referred to in sub-section (1) had been in force at all material times.