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HARYANA GOVT. GAZ. (EXTRA.), NOV. 10, 2021 (KRTK. 19, 1943 SAKA)

3775

HARYANA GOVERNMENT

EXCISE AND TAXATION DEPARTMENT

Order

The 10th November, 2021

No. 63/GST-2.— Whereas under clause (i) of sub-section (1) of section 174 of the Haryana Goods and

Services Tax Act, 2017 (19 of 2017) the provisions of the Haryana Value Added Tax Act, 2003 (6 of 2003) except in

respect of goods included in the Entry 54 of the State List of the Seventh Schedule to the Constitution of India stood

repealed subject to the actions as saved under sub-section (2) of section 174;

And whereas clause (i) of sub-rule (7) of rule 25 of the Haryana Value Added Tax Rules, 2003 provides that-

"Where an agreement is executed by the developer with the intended purchaser after commencement but

before completion of construction, the taxable turnover of sale shall be the total value of agreement, as reduced by

cost of land and pro-rata amount of labour, services and like charges, determined in accordance with this rule.";

And Whereas admittedly, clause (i) of sub-rule (7) of rule 25 of the Haryana Value Added Tax Rules, 2003 is

not in conformity with the law laid down by the Hon'ble Supreme Court of India in the case of M/s Larson and Tubro

Limited Vs. State of Karnataka and others decided on the 26th September, 2013 so far as the value of taxable turnover

cannot include the value of goods incorporated in the works contract before the agreement executed with the intended

buyer;

Now, therefore, in exercise of the powers conferred by the third proviso to sub- section (2) of section 174 of

the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana hereby makes the following

Order, namely:–

This Order may be called the Haryana Goods and Services Tax (Removal of Difficulties) Order, 2021.

For the removal of difficulties, it is hereby clarified that as per the clause (i) of sub-rule (7) of rule 25 of the

Haryana Value Added Tax Rules, 2003, for determining the taxable turnover of sale, the cost of material and other

labour/services and like charges incurred in the execution of works contract before entering into the agreement with

the intended purchaser, shall also be reduced besides the already provided deductions from the total value of

agreement.

This Order shall come into force with effect from the 17th May, 2010.

ANURAG RASTOGI,

Additional Chief Secretary to Government, Haryana,

Excise and Taxation Department.

9375—C.S.—H.G.P. Pkl.