THE HARYANA VALUE ADDED TAX - NOTIFICATIONS
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Body Notification No. 22/ST-1/H.A.6/2003/S.59/2015 Dated 7th September, 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 59 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 amendment in Schedule E appended to the said Act, with effect from the date of publication of this notification in the Official Gazette, by dispensing with the condition of previous notice, namely:-

Amendment

In the Haryana Value Added Tax Act, 2003 (Act 6 of 2003), for existing Schedule E, the following Schedule shall be substituted, namely:-

"Schedule E

[See sub-section (1) of section 8].

Serial no	Description of goods	Circumstance and restrictions	Extent of admissibility of input tax
1	2	3	4
1.	Petroleum products and natural gas	(i) When used as fuel (ii) When exported out of State	Nil
2.	Capital goods	(i) When intended to be used mainly in the manufacture of exempted goods or in the telecommunications network or mining or the generation and distribution of electric energy or other form of power; or (ii) When forming part of gross block on the date of cancellation of the registration certificate.	Nil
3(a)	All goods except those mentioned at Serial Numbers 1 and 2	(i) When used in the telecommunications network, in mining, or in the generation and distribution of electricity or other form of power; (ii) When exported out of State or disposed of otherwise than by sale; (iii) When used in the manufacture or packing of exempted goods except when such goods are sold in the course of export of goods out of the territory of India; (iv) When used in the manufacture or packing of taxable goods which are exported out of State or disposed of otherwise than by sale; (v) When left in stock, whether in the form purchased or in manufactured or processed form, on the date of cancellation of the registration certificate. (vi) When sold by Canteen Store Department	Nil
3(b)	All goods except those mentioned at Serial Numbers 1 and 2	(i) when the goods are sold as such in the course of inter-state trade or commerce; or (ii) when the goods are used in the manufacture of goods and the manufactured goods are sold in the course of inter-state trade or commerce	Input Tax to the extent of the amount of tax actually paid on the purchase of such goods in the State under the Act or tax payable on sale of such goods under the Central Sales Tax Act, 1956, whichever is lower.
3(b)	All goods except those mentioned at Serial Numbers 1 and 2	(iii) when sold at a sale price lower than the purchase price.	To the extent of output tax liability, if any, on the sale of such goods.
4.	Liquor as defined in the Punjab Excise Act, 1914 (1 of 1914)	When sold in the state by Bar licensees (Licenses L- 4/L-5/L-12C/L-12G/L- 10E).	Nil

Note 1 - In this Schedule the expression " the date of cancellation of the registration certificate" means the date of effect of the cancellation of the registration certificate.".

ROSHAN LAL,

Additional Chief Secretary to Government, Haryana,

Excise and Taxation Department.