Vidhi Codex

Bare Act

The Haryana Value Added Tax, 2003

Tax200325 of 36 sections available1 chapters

This legislation creates a comprehensive tax system for the sale and purchase of goods across the state of Haryana. It applies to all dealers, businesses, and government departments that trade in goods, including casual traders and those involved in manufacturing or works contracts. The Act replaces the previous sales tax regime to streamline revenue collection and prevent cascading taxes. By levying a value added tax at each stage of the supply chain, it ensures fair taxation and generates essential funds for the state government to support public services and economic development.

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Part I Legislative Department →

  1. 3Dealer who purchases any Nil Onand from the day he makes
  2. 4Dealer who is a brick -kin Nil On and from the day his gross turmover
  3. 7(I) The tax payable by a dealer on his taxable turnover in so far as such Rates orton
  4. 81) Input tax in respect of any goods purchased by a VAT dealer shalt ~~ Determination
  5. 15(1) The returns furnished by a dealer shall be duly acknowledged in the Assessment of
  6. 16If upon information which has come into his possession, the assessing Assessment of
  7. 18(1) Notwithstanding the provisions relating to the period of limitation period of
  8. 21(1) Where an order giving rise to a refund is the subject matter of Power to withhold
  9. 24(I) The State Government may, having regard to the effective recovery special provisions
  10. 26Any amount due under this Act including the tax admitted to be due Amount due under
  11. 27! Where any person liable to pay any tax or other dues under this Act Transfer to
  12. 28Maintenance of accounts, Inspection of business premises, Survey, Checking of goods in transit, Furnishing of information by clearing and forwarding agents.
  13. 33{1) Any assessee considering himself aggrieved by an original order Appeal.
  14. 35(1) Any person including an authority under this Act considering Review.
  15. 36(1) Within sixty days from the passing of an order under section 33 or Statement of case
  16. 40(1) Whosoever contravenes, or fails to comply with, any of the Other offences.
  17. 41No penalty under sub-section (5) of section 7, section 16, section 38 Limitation for
  18. 46A taxing authority and an appellate authority shall for the purposes of Power to take
  19. 47A taxing authority shall for the purposes of this Act, have the power to Power to
  20. 48A taxing authority may, for carrying out the purposes of this Act, Power to call for
  21. 61Printing ink.

Some statutory text is still being prepared for this language version.

PDF: pending for this language.