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Amendment of notification no. 47/ST-2, dated 30.06.2017 under the HGST Act, 2017.

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....ion (5) of section 15 and section 148 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.47/ST-2, dated the 30th June, 2017, namely:- Amen....

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....f land use, due to any reason whatsoever, the original less or, original lessee as well as any subsequent lessee or buyer or owner shall be jointly and severally liable to pay such amount of state tax, as would have been payable on the upfront amount charged for the long term lease of the plots but for the exemption contained herein, along with the applicable interest and penalty: Provided furthe....