Amendment of Notification No 51/GST-2, dt. 30.09.2023, to notify supplies under section 15(5) for valuation based on Retail Sale Price (RSP) under the HGST Act, 2017

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....of the powers conferred by sub- section (5) of section 15 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council hereby makes the following amendments in the Haryana Government, Excise and Taxation Department, notification No. 51/GST-2, dated the 30th September, 2023, namely:- AMENDMENT In the Haryana Government, Excise an....

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....ufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences (other than biris) 5. 2404 11 00 Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion 6. 2404 19 00 Products containing tobacco or nicotine substitutes and intended for inhalation without combustion Explanation. - For the purpose....

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....ods above in packaged form in different areas, each such retail sale price shall be the retail sale price for the purposes of valuation of the specified goods intended to be sold in the area to which the retail sale price relates. (e) "tariff item", "heading", "sub-heading" and "chapter" shall mean respectively a tariff item, heading, sub-heading, and Chapter as specified in the First Sch....