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Knowledge Base

Haryana VAT

1. Acts

S No Name Type
1 VAT Act
2 CST Act
3 LADT Act
4 Entertainment Act
5 Luxury tax Act
6 Entry Tax Act
7 Entertainment Duty Act
8 Passengers & Goods Taxation Act

2. Rules

S No Name Type
1 VAT Rules
2 CST Rules
3 LADT – GSR 41/H.O.10/2000/S.26/2000 Rules
4 LADT – GSR 15/HA13/2000/ S.26/2001 Rules
5 LADT – S.O.132 /H.A.13/2000/S.26/2003 Rules
6 Entertainment Rules
7 Luxury tax Rules
8 Passengers & Goods Taxation Rules

3. Notifications

S No Date Heading Type
1 01 Mar 14 Haryana Value Added Tax (Second Amendment) Rules, 2013 Notification No. S.O. 132/H.A. 6/2003/S.60/2013 dated 31st December 2013 – regarding SEZ, Services of Notice, Form VAT D-3 and Form VAT C-3
2 30 Jan 14 Regarding exemption from VAT on shoes and chappals having MRP up to Rs. 500
3 12 Dec 13 Amendment in notification No. S.O. 56/H.A. 6/2003/S.7/2003 dated 7th April 2003 regarding SEZ
4 30 Apr 13 Change in upper financial limits to facilitate early refunds to the dealers
5 30 Apr 13 Levy of VAT on sales of “Bidis”
6 29 Mar 13 Notification regarding reduction in rate of VAT on the purchases made by CSD and CPC Canteens VAT
7 27 Aug 12 Notification regarding Reduction Of VAT on Modify Bitumen, Surgical tables and Lights(No.S.O.62/H.A.6/2003/S. 59/2012),Dated 22nd August.2012 VAT
8 12 Jun 12 Notification regarding amendment in Haryana Value Added Tax Act, 2003(No. S.O. 41/H.A. 6/2003/S. 59/2012),Dated 17th May.2012 VAT
9 03 Feb 12 Notification regarding amendment in Haryana Value Added Tax Rules 2012 Brick Kiln owner (No. S.O. 96/H.A. 6/2003/s. 60/2012),Dated 03rd Feb.2012 VAT
10 12 Oct 11 Notification No.S.O.76/P.A.16/1952/S.22/2011 PGT
11 07 Oct 11 Notification No.Leg. 23/2011 PGT
12 18 Aug 11 Revising of rate of tax from 4% to 5% relating to Tax Deduction at Source under the HVAT Act 2003 by the Govt. Procuring Agencies. S.O.No.55/H.A.6/2003/S.24/2011 VAT
13 19 Jul 11 VAT Exemption on Kerosene Oil sold through P.D.S No: S.O.64/H.A.6/2003/S.59 / 2011 ,dated 19-07-2011 VAT
14 12 Jul 11 VAT Exemption to Central Police Canteens on purchases VAT
15 24 Jun 11 VAT Rate on Liquor- No: S.O.48/H.A.6/2003/S.59 / 2011 ,dated 02-06-2011 VAT

4. Circulars

S No Date Number Heading
1 14 Jan 14 Circulars under Different Acts Levy of additional tax under Section 7A of the Haryana Value Added Tax Act, 2003 on lump sum paying dealers
2 19 Jul 13 Circulars under Different Acts Instruction in Respect of Printing and use of Serial Numbered VAT N-2
3 16 Jul 13 Circulars under Different Acts Selection of cases for scrutiny u/s 27 of HVAT Rules, 2003 for the year 2011-12 and 2012-13
4 05 Jul 13 Circulars under Different Acts Instruction regarding civil works contract/builders and developers- deduction allowable in computation of turnover and consideration liable to tax.
5 09 Jun 13 Circulars under Different Acts Instruction Regarding Grant of New Registration Certificate
6 16 May 13 Circulars under Different Acts Approval Of Refund under the Haryana VAT Act,2003
7 06 Apr 13 Circulars under Different Acts Instruction regarding civil works contract/builders and developers- deduction allowable in computation of turnover and consideration liable to tax.
8 21 Mar 13 Circulars under Different Acts Guidelines regarding levy of VAT on the of value addition at the hands of petrol pump dealers
9 17 Aug 12 Circulars under Different Acts Order Regarding granting permission to the dealers to make use of self printed VAT D-3 forms
10 18 Jun 12 Circulars under Different Acts Refixing the price of form VAT D-3(Inward/Outward) under rule 56(1) of HVAT Rules,2003
11 24 Feb 12 Circulars under Different Acts Instruction Regarding lump sum Amount payable in lieu of tax by BKO’s
12 07 Dec 11 Circulars under Different Acts Instruction Regarding Granting Permission to the dealers to make use of self printed VAT D-3 forms
13 05 Dec 11 Circulars under Different Acts Instrution Regarding issuance of various statutory forms under the CST Act,1956
14 25 Aug 11 Circulars under Different Acts Denial of input Tax credit on Petroleum Products and Natural Gas
15 11 Aug 11 Circulars under Different Acts Incorrect Deduction of tax on High sea sales/transit sales guidelines thereof

5. Forms

S No Number Heading
1 FORM VAT-A1 VAT Forms
2 FORM VAT-A2 VAT Forms
3 A3,A5 VAT Forms
4 VAT – A4 VAT Forms
5 B1 to B3 VAT Forms
6 C1 to C4 VAT Forms
7 D1,D2,D4,D5 VAT Forms
8 D3 (same as ST-38) VAT Forms
9 G1 to G16 VAT Forms
10 M1 to M4 VAT Forms
11 N1 to N5 VAT Forms
12 R1with Annexures VAT Forms
13 R2 VAT Forms
14 R3 VAT Forms
15 R4 VAT Forms
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