(180)

Haryana Government Gazette

EXTRAORDINARY

Published by Authority

No. 14-2026/Ext.] CHANDIGARH, THURSDAY, JANUARY 22, 2026 (MAGHA 2, 1947 SAKA)

gfj;k.kk ljdkj

vkcdkjh rFkk djk/kku foHkkx

vf/klwpuk

fnukad 22 tuojh] 2026

la[;k 02@th,lVh&2-& gfj;k.kk eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 19½ dh /kkjk 164 ds v/khu

iznRr 'kfDr;ksa dk iz;ksx djrs gq,] gfj;k.kk ds jkT;iky] ifj"kn~ dh flQkfj’kksa ij] blds }kjk] gfj;k.kk eky vkSj lsok

dj fu;e] 2017 dks vkxs la’kksf/kr djus ds fy, fuEufyf[kr fu;e cukrs gSa] vFkkZr~%&

¼1½ ;s fu;e gfj;k.kk eky vkSj lsok dj ¼la’kks/ku½ fu;e] 2026 dgs tk ldrs gSaA

¼2½

;s fu;e izFke Qjojh] 2026 ls ykxw gksaxsA

gfj;k.kk eky vkSj lsok dj fu;e] 2017 ¼ftUgas] blesa] blds i'pkr~ mDr fu;e dgk x;k gS½ esa] fu;e 31x ds

ckn] fuEufyf[kr fu;e tksM+k tk,xk] vFkkZr~: —

"31?k- [kqnjk foØ; dher ds vkèkkj ij eky ds iznk; dh dher-&¼1½ bl vè;k; ds fdlh mica/k esa fufgr fdlh

ckr ds gksrs gq, Hkh] uhps nh xbZ rkfydk ds [kkuk ¼3½ esa fofufnZ"V fooj.k okys eky] tks rkfydk ds [kkuk ¼2½ esa

fofufnZ"V rRLFkkuh vè;k;@'kh"kZ@mi&'kh"kZ@VSfjQ en ds v/khu vkrs gaS] ds iznk; dh dher] ,sls eky ij ?kksf"kr [kqnjk

foØ; dher ls ;Fkk ykxw dj dh jkf'k dks ?kVkdj ekuk tk,xk] vFkkZr~: —

rkfydk

Øe la[;k

vè;k;@'kh"kZ@mi&'kh"kZ@

VSfjQ en

eky dk fooj.k

¼1½

¼2½

¼3½

2106 90 20

iku elkyk

2401

vfofufeZr rackdw( rackdw vif’k"V [rackdw ds iRrksa ls fHkUu]

2402

rackdw ;k rackdw ds fodYi ls cuh flxkj] ps:V] flxkfjyks vkSj flxjsV]

2403

vU; fofufeZr rackdw vkSj fofufeZr rackdw fodYi(ÞlekaxhÑrß ;k ÞiqujZfprß

rackdw( rackdw lRr vkSj vdZ ¼chM+h ls fHkUu ½

2404 11 00

rackdw ;k iqujZfpr rackdw ;qDr vkSj ngu ds fcuk var%'olu ds fy,

vk’kf;r mRikn

2404 19 00

rackdw ;k fudksVhu fodYi ;qDr vkSj ngu ds fcuk var%'olu ds fy,

vk’kf;r mRikn

HARYANA GOVT. GAZ. (EXTRA.), JAN. 22, 2026 (MAGH. 2, 1947 SAKA)

181

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dj jkf’k ¾ ¼[kqnjk foØ; dher X ykxw djksa dh izfr’kr esa dj nj½ @ ¼100 $ ykxw dj njksa dk ;ksx½A

O;k[;k. — bl fu;e ds iz;kstuksa ds fy,] —

¼ad½ Þykxw djß ls vfHkizk; gS] ,dhÑr eky vkSj lsok dj ¼vkbZ-th-,l-Vh½ ;k dsaUnzh; eky vkSj

lsok dj ¼lh-th-,l-Vh½ ;k jkT; eky vkSj lsok dj ¼,l-th-,l-Vh½ ;k la?k jkT;{ks= eky

vkSj lsok dj ¼;w-Vh-th-,l-Vh½] tSlk Hkh ekeyk gksA;

¼[k½ "[kqnjk foØ; dher ls vfHkizk; gS] eky ij ?kksf"kr vfèkdre ewY; ftl ij ,slk eky

iSfdax esa :i esa vafre miHkksDrk dks foØ; ds fy, gks ldrk gS vkSj blesa lHkh dj] 'kqYd]

vf/kHkkj ;k midj lfEefyr gSa] pkgs fdlh Hkh uke ls Kkr gks(

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ogka ,slh [kqnjk foØ; dherksa esa ls vf/kdre dks [kqnjk foØ; dher ekuk tk,xk(

¼?k½ tgka fdlh fofufnZ"V eky ds iSdst ij ?kksf"kr [kqnjk foØ; dher dks iznk; ls igys] ds

nkSjku ;k mlds i’pkr~ fdlh Hkh voLFkk esa [kqnjk foØ; dher esa o`f) ds fy, cny fn;k

x;k gks] ogka ,slh ifjofrZr [kqnjk foØ; dher dks [kqnjk foØ; dher ekuk tk,xk(

¼M+½ tgka fdlh fofufnZ"V eky ds iSdst ij fofHkUu {ks=ksa esa iSfdax ds :i esa foØ; ds fy,

fofHkUu [kqnjk foØ; dhersa ?kksf"kr dh xbZ gksa] ogka çR;sd ,slh [kqnjk foØ; dher ml {ks=

ds fy, fofufnZ"V eky ds ewY; fu/kkZj.k ds iz;kstuksa ds fy, [kqnjk foØ; dher gksxh]

ftlls ;g [kqnjk foØ; dhersa lacafèkr gS ßAß

mä fu;eksa esa] fu;e 86[k esa] izFke ijarqd esa]

¼i½ [kaM ¼M+½ esa en ¼iv½ esa] var esa fo|eku ß%ß fpg~u ds LFkku ij] ß( vFkokß fpg~u rFkk 'kCn izfrLFkkfir fd,

tk,axs( rFkk

¼ii½ [kaM ¼M+½ ds ckn] fuEufyf[kr [kaM j[kk tk,xk] vFkkZr~:—

"¼p½ fofuekZrk ls fHkUu iath—r O;fä dks bl fu;e ds mica/kksa ls NwV dsoy fu;e 31?k ds v/khu

fofufnZ"V eky ds lacaèk esa gksxh] ftu ij iznk;drkZ }kjk [kqnjk fodz; dher ds vkèkkj ij dj dk

Hkqxrku fd;k x;k gS:"

vkf’kek cjkM+]

vk;qDr ,oa lfpo] gfj;k.kk ljdkj]

vkcdkjh rFkk djk/kku foHkkxA

HARYANA GOVERNMENT

EXCISE AND TAXATION DEPARTMENT

Notification

The 22nd January, 2026

No. 02/GST-2.— In exercise of the powers conferred under section 164 of the Haryana Goods and Services

Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council hereby makes the

following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely: —

(1)

These rules may be called the Haryana Goods and Services Tax (Amendment) Rules, 2026.

(2)

They shall come into force from the 1st day of February, 2026.

In the Haryana Goods and Services Tax Rules, 2017 (hereinafter called the said rules) after rule 31C, the

following rule shall be inserted, namely: —

"31D. Value of supply of goods on basis of retail sale price. -(1) Notwithstanding anything contained in the

provisions of this Chapter, the value of supply of goods bearing the description specified in column (3), falling under

the corresponding Chapter/ heading/ sub-heading/ tariff item specified in column (2), of the Table below, shall be

deemed to be the retail sale price declared on such goods, less the amount of tax as applicable, namely:-

182

HARYANA GOVT. GAZ. (EXTRA.), JAN. 22, 2026 (MAGH. 2, 1947 SAKA)

TABLE

Serial Number

Chapter / Heading /

Sub-heading / Tariff

item

Description of Goods

(1)

(2)

(3)

2106 90 20

Pan masala

2401

Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]

2402

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco

substitutes

2403

Other manufactured tobacco and manufactured tobacco substitutes;

“homogenised” or “reconstituted” tobacco; tobacco extracts and

essences (other than biris)

2404 11 00

Products containing tobacco or reconstituted tobacco and intended for

inhalation without combustion

2404 19 00

Products containing tobacco or nicotine substitutes and intended for

inhalation without combustion

(2)

The amount of applicable tax referred to in sub-rule (1) shall be determined in the following manner,

namely: —

Tax amount = (Retail sale price X tax rate in % of applicable taxes) / (100+ sum of applicable tax rate).

Explanation. — For the purposes of this rule, —

(a)

“applicable tax” means Integrated Goods and Services Tax or Central Goods and Services Tax

or State Goods and Services Tax or Union Territory Goods and Services Tax as the case may be.

(b)

"retail sale price" means the maximum price declared on goods at which such goods in packaged

form may be sold to the ultimate consumer and includes all taxes, duties, surcharge or cess by

whatever name called;

(c)

where on the package of any specified goods more than one retail sale price is declared, the

maximum of such retail sale price shall be deemed to be the retail sale price;

(d)

where the retail sale price declared on packages of any specified goods is altered to increase the

retail sale price at any stage before, during, or after the supply, such altered retail sale price shall

be deemed to be the retail sale price;

(e)

where different retail sale prices are declared on different packages for the sale of any specified

goods above in packaged form in different areas, each such retail sale price shall be the retail

sale price for the purposes of valuation of the specified goods intended to be sold in the area to

which the retail sale price relates.".

In the said rules, in rule 86B, in the first proviso,

(i)

In clause (e), in item (iv), for the sign “:” existing at the end, the “; or” sign and word shall be

substituted.

(ii)

after clause (e), the following clause shall be inserted, namely:—

"(f) the registered person, other than a manufacturer, shall be exempted from the provisions of this

rule only in respect of goods specified under rule 31D, on which the tax has been paid by the

supplier on the basis of retail sale price:".

ASHIMA BRAR,

Commissioner and Secretary to Government Haryana,

Excise and Taxation Department.

12376—C.S.—H.G.P., Pkl.