Amendment of Notification no. 50/ST-2, dated 30.06.2017 under the HGST Act, 2017 - 57/GST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 20th October, 2023 No. 57/GST-2. In exercise of the powers conferred by sub-section (3) of section 54 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council hereby makes the following amendments in the Haryana Government, Excise and Taxation Department, notification No. 50/ST-2, dated the 30th June, 2017, namely:- AMENDMENT In the Haryana Government, Excise and Taxation Department, notification No. 50/ST-2, dated the 30th June, 2017, in the opening paragraph, for the words, brackets, letters and figures specified in sub-item (b) of item 5 of Schedule II of the said Act , the words, of construction of a complex, building or a part thereof, intended for sale to a buyer, wholly or partly, where the amount charged from the recipient of service includes the value of land or undivided share of land, as the case may be, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier , shall be substituted. 2. This notification shall come into force with effect from the 20th day of October, 2023. DEVINDER SINGH KALYAN, Principal Secretary to Government, Haryana, Excise and Taxation Department.