THE HARYANA VALUE ADDED TAX - NOTIFICATIONS
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Body Notification No.15/ST-1/H.A. 6/2003/S.59/2017. Dated 7th April, 2017

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 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 A, B, E and G appended to the said Act with effect from the 1st April, 2017, namely:-

AMENDMENT

In the Haryana Value Added Tax Act, 2003 (6 of 2003),

(1) in Schedule A, under columns 1, 2 and 3,-

(a) serial number 5 and entries thereagainst shall be omitted;

(b) serial number 5A and entries thereagainst shall be omitted; and

(2) in Schedule B, under columns 1 and 2, for serial number 31B and entries thereagainst shall be omitted.

(3) in Schedule E, under columns 1, 2, 3 and 4, for serial number 4 and entries thereagainst shall be omitted.

(4) in Schedule G, under columns 1, 2, 3 and 4, after serial number 3 and entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely:-

"4 (a)	Country liquor	13% plus five percent surcharge	When sold for the first time in the State by the distillery: Provided no Input Tax Credit shall be admissible on sale of these goods.
(b)	Beer, RTB, and Wine	13.5% plus five percent surcharge	When sold for the first time in the State by the L-1B1, L-1-AB1, L-1W in case of beer and wine, and L1-B1-A in case of RTB: Provided no Input Tax Credit shall be admissible on sale of these goods.
(c)	Indian Made Foreign Liquor (IMFL)	14% plus five percent surcharge	When sold for the first time in the State by L-1B and L-1AB: Provided no Input Tax Credit shall be admissible on sale of these goods.
(d)	Imported Foreign Liquor (IFL) bottled in Origin (BIO)	33% plus five percent surcharge	When sold by any dealer for the first time in the State and all sales by an L-1BF (Licensee) dealer except covered under entry 5: No Input Tax Credit shall be admissible to any dealer subsequent to L-1BF (Licensee) dealer on sale of these goods.
5	Liquor including Imported Foreign Liquor (bottled in Origin)	18% plus five percent surcharge	When sold by bar, pub and club holding L-4/L-5 /L-10C/ L-10E/L-12C/L-12G license: Provided no Input Tax Credit will be admissible to the dealers covered by this entry on purchase of liquor."

Sanjeev Kaushal

Additional Chief Secretary to Government, Haryana,

Excise and Taxation Department.