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of <h1>Haryana GST Act Amended: New Tax Rates and Input Credit Rules for Real Estate from April 1, 2019.</h1> The Haryana Government amended Notification No. 46/ST-2 under the Haryana Goods and Services Tax Act, 2017, effective from April 1, 2019. Key changes include adjustments to tax rates and conditions for construction services, particularly for affordable residential apartments and commercial units. The amendments specify tax rates for various construction types, conditions for input tax credit, and requirements for transactions involving registered and unregistered suppliers. Promoters must comply with new guidelines on tax payments and input tax credit calculations, with specific provisions for ongoing and new projects. The notification aims to streamline tax compliance in the real estate sector.
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