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of <h1>Haryana GST Order 2021 clarifies deduction of pre-agreement costs in works contracts for taxable turnover calculation.</h1> The Haryana Goods and Services Tax (Removal of Difficulties) Order, 2021, issued by the Haryana Government's Excise and Taxation Department, addresses discrepancies in the Haryana Value Added Tax Rules, 2003. It clarifies that when calculating the taxable turnover of a sale, costs incurred in the execution of a works contract before an agreement with the intended purchaser must be deducted. This aligns with the legal precedent set by the Supreme Court case involving M/s Larson and Tubro Limited. The order, effective from May 17, 2010, aims to resolve issues arising from previous interpretations of the tax rules.
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