The Government of Haryana on September 25, 2024, notified the Haryana Goods and Services Tax (Amendment) Ordinance, 2024.
The following has been stated-
•For clause (61) of section 2 of the Haryana Goods and Services Tax Act, 2017 (hereinafter called the principal Act), the following clause shall be substituted, namely:- “(61) “In put Service Distributor" means an office of the supplier of goods or services or both which receives tax invoices towards the receipt of input services, including invoices in respect of services liable to tax under sub-section (3) or sub-section (4) of section 9, for or on behalf of distinct persons referred to in section 25, and liable to distribute the input tax credit in respect of such invoices in the manner provided in section 20;”
•In sub-section (1) of section 9 of the principal Act, after the words “alcoholic liquor for human consumption”, the words and sign “and un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption” shall be inserted.
•In sub- section (5) of section 10 of the principal Act, after the words and figures “section 73 or section 74”, the words, figures and letter “or section 74A” shall be inserted.
[Notification No. 19/2024]
