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of <h1>Haryana Amends GST Notification: Leased Plots Must Meet Usage Conditions, Non-Compliance Leads to Joint Tax Liability.</h1> The Haryana Government, under its Excise and Taxation Department, has amended notification No. 47/ST-2 dated June 30, 2017, under the Haryana Goods and Services Tax Act, 2017. Effective January 1, 2020, changes include substituting the figure '50' with '20' in the specified table and revising conditions for leased plots. Leased plots must be used for their allotted purpose, with the State Government monitoring compliance. Violations or changes in land use will result in joint liability for state tax, interest, and penalties. Lease agreements must acknowledge the tax exemption and compliance requirements.
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