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of <h1>Himachal Pradesh Amends GST Notification: Leased Plots Must Adhere to Industrial Use or Face Tax Penalties.</h1> The Himachal Pradesh government has amended Notification No. 12/2017-State Tax (Rate) under the Himachal Pradesh Goods and Services Tax Act, 2017. Effective from January 1, 2020, the amendment changes the figure '50' to '20' in the specified notification table. It mandates that leased plots must be used for their allocated industrial or financial purposes, with government oversight to enforce compliance. Any violation or change of land use will result in joint liability for state tax, interest, and penalties. Lease agreements must state the tax exemption conditions and ensure compliance by all parties involved.
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