THE HARYANA VALUE ADDED TAX - NOTIFICATIONS
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Body Notification No. 20/ST-1/H.A.6/2003/S.60/2015.Dated 19th August, 2015

Whereas, the State Government is satisfied that circumstances exist which render it necessary to take immediate action in public interest;

Now, therefore, in exercise of the powers conferred by sub-section (1) of section 60 read with the proviso to said sub-section of the Haryana Value Added Tax Act, 2003 (6 of 2003), the Governor of Haryana hereby makes the following rules further to amend the Haryana Value Added Tax Rules, 2003, by dispensing with the condition of previous notice, namely:-

Amendment

1. (1) These rules may be called the Haryana Value Added Tax (Second Amendment) Rules, 2015.

(2) These rules shall come into force with immediate effect from the date of publication of this notification in the Official Gazette.

2. In the Haryana Value Added Tax Rules, 2003 (hereinafter called the said rules), in rule 47, in sub-rule (1), for existing table, the following table shall be substituted, namely:-

Table

Serial Number	Capacity Of Kin	Category	Lump sum amount payble in lieu of tax
1	Brick Kiln of capacity of more than 33 number of ghori	+A	Rs. 4,01,856/- plus 13,995/- per additional Ghori above 33 Ghori
2	Brick Kiln of capacity of 28 to 33 number of ghori	A	Rs. 4,01,856/-
3	Brick Kiln of capacity of 22 to 27 number of ghori	B	Rs. 3,13,950/-
4	Brick Kiln of capacity of 22 number of ghori	C	Rs. 2,50,900/-
5	Brick kiln not fired during the year ending 30th September in which stock in and outside the kiln as on 1st October of last year, did not exceed five lakh bricks of all categories.	D	Rs. 62,700/-

Note :- If a kiln is designed to be fired at two places, the rate of lump sum payable by the owner of such kiln shall be double of the aforesaid rates."

3. In the said rules, in rule 51, for sub-rule (1), the following sub-rule shall be substituted, namely:-

(1) Subject to the other provisions of this rule, a ply-board manufacturer may, by exercising option in the manner given in sub-rule (6), at any time offer to make payment of lump sum in lieu of tax payable by him under the Act on sale of ply-board manufactured by him and waste products arising therefrom, at the rate(s) mentioned below-

Table

Serial No.	Press size	Rate of lump sum per press per annum
1.	8'x4'x10	Rs.11,70,000/=
2.	8'x4'x7	Rs.8,19,000/=
3.	6'x4'x10	Rs.8,78,000/=
4.	6'x4'x7	Rs.6,15,000/=
5.	4'x4'x10	Rs.4,17,000/=
6.	4'x4'x7	Rs.2,93,000/=

Where an 8'x4'x10 press is designed to make 10 number ply-boards each measuring 8 feet by 4 feet i.e. 320 square feet ply-board in single operation and presses other sizes are designed to make ply-board in the same proportion:

Provided that annual rate of lump sum in respect of press of any other size not tabulated above shall, if the press is designed to make ply-boards of size not exceeding 4'x4' i.e. 16 square feet per piece be computed @ Rs.2611.61 per square feet else @Rs.3656.25 per square feet, rounded off to nearest thousand in each case:

Provided further that lump sum for any additional press of the same or lower size shall be computed at one-half of the full rate tabulated above."

ROSHAN LAL,

Additional Chief Secretary to Government, Haryana,

Excise and Taxation Department