The Government of Haryana amended Haryana Value Added Tax Act,2003


The Government of Haryana issued a notification on 9 June, 2023 amending Haryana Value Added Tax Act, 2003. The amendment specifies that when liquor is sold under bar and pub licensees under license categories L-4, L-5, L-10C, L-10E, L-12C, L-12G, L-4A, L-12A-C, and L-10F, no Input Tax Credit (ITC) will be admissible to the dealers covered by this entry on the purchase of liquor. This means that the bar and pub licensees cannot claim tax credit on the liquor they purchase for their establishments.

The amendment further provides that a tax rate of 18% along with a 5% surcharge will be applicable. The Amendment aims to regulate the taxation liquor, at each stage of the supply chain, ensuring proper levy and collection of VAT by registered dealers.

Liquor in this context shall mean Liquor as defined in Punjab Excise Act, 1914, which includes:

“Liquor means intoxicating liquor and includes all liquid consisting of or containing alcohol; also any substances which the [State] Government may by notification declare to be liquor for the purposes of this Act.

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