THE HARYANA VALUE ADDED TAX - NOTIFICATIONS
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Body NOTIFICATION No. S.O. 41/H.A. 6/2003/S. 59/2012., Dated 17th May, 2012 .

In exercise of the powers conferred by sub-section (1) of section 59 of the Haryana Value Added Tax Act, 2003 (Act 6 of 2003), and with reference to Haryana Government, Excise and Taxation Department, Notification No. Web 1/H.A. 6/2003/S. 59/2012, dated the 27th March, 2012, the Governor of Haryana hereby makes the following amendment in Schedule A and B appended to the said Act, namely :-

Amendment

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

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

(a) for serial number 5 and entries there against, the following serial numbers and entries there against shall be substituted with effect from first day of April, 2012, namely :-

1	2	3
"5	First sale of Imported Foreign Liquor (Bottled in Origin) in the State except covered under Entry 5A.	25%
5A	Liquor including Imported Foreign Liquor (Bottled in Origin) sold by bar, pub and club licences (L-4/L-5/L-10C/L-10E/L-T2C/ L-12G)	15%";

(b) for serial number 10 and entries there against, the following serial number and entries there against shall be substituted with effect from 1st day of April, 2012, namely :-

1	2	3
"10	"All types of liquor when sold in the State for the first time, in the hands of distilleries in the case of country liquor, L-1B and L-1AB in the case of Indian Made Foreign Spirit, and L- IB-1 and L-1-AB-1, L-1W & S-1A in the case of beer and wine etc., L-1B1-A for RTB (Ready to drink beverages), except Imported Foreign Liquor (Bottled in Origin) sold by L-1BF.	4% inclusive of surcharge, if any.";

(ii) in Schedule B, under column 2, against entry 31B, for item (ii) the following item shall be substituted , namely :-

"(ii) Indian Made Foreign Liquor and Country Liquor (on which State Excise Duty has been paid) except entries contained in serial number 5, 5A and 10 of Schedule A of the Haryana Value Added Tax Act, 2003 with effect from 1st April, 2012".

Ramendra Jakhu,

Financial Commissioner and Principal Secretary to

Government, Haryana,

Excise and Taxation Department.