Section 10(2) in The Haryana Goods and Services Tax Act, 2017
(2)The registered person shall be eligible to opt under sub-section (1), if.-(a)[ save as provided in sub-section (1), he is not engaged in the supply of services;] [Substituted by Haryana Act No. 25 of 2018, dated 28.9.2018.](b)he is not engaged in making any supply of goods which are not leviable to tax under this Act;(c)he is not engaged in making any inter-State outward supplies of goods;(d)he is not engaged in making any supply of goods through an electronic commerce operator who is required to collect tax at source under section 52; [***] [Omitted 'and' by Haryana Act No. 37 of 2019, dated 25.11.2019.](e)he is not a manufacturer of such goods, as may be notified by the Government, on the recommendations of the [Council; and] [Substituted 'Council:' by Haryana Act No. 37 of 2019, dated 25.11.2019.](f)[ he is neither a casual taxable person nor a non-resident taxable person:] [Inserted by Haryana Act No. 37 of 2019, dated 25.11.2019.]Provided that where more than one registered persons are having the same Permanent Account Number (issued under the Income-tax Act, 1961) (Central Act 43 of 1961), the registered person shall not be eligible to opt for the scheme under sub-section (1) unless all such registered persons opt to pay tax under that sub-section.
