Haryana Enacts Amendment to Goods and Services Tax Legislation

The Haryana Goods and Services Tax (Amendment) Act, 2025, officially designated as Haryana Act No. 21 of 2025, was published in the Haryana Government Gazette Extraordinary. This legislative instrument functions as an Amendment Act, signifying modifications to the existing Goods and Services Tax framework within the state of Haryana. The specific reasons for its enactment, as typically outlined in a Statement of Objects and Reasons, were not provided in the English text. Similarly, details regarding any debates that may have occurred in the State Legislature concerning this legislation, its key provisions, or the precise changes and legal consequences it introduces are not ascertainable from the available English content. The persons, institutions, authorities, or proceedings directly affected by this Act were also not specified. While the Act is dated 2025, a clear statement specifying the exact date on which the legislation came into force, beyond its publication in the Official Gazette, was not included in the English material. A corrigendum, dated the 13th October, 2025, related to notification No. Leg. 22/2025, which was dated the 16th September, 2025, was also noted in the Gazette alongside the publication of this Act.

The legislative intent and policy rationale underpinning the Haryana Goods and Services Tax (Amendment) Act, 2025, were not explicitly detailed in the provided English text. Consequently, information concerning the earlier legal position or statutory framework that necessitated this amendment, the specific statutory gaps, issues, or limitations it aims to address, and any new rights or obligations it introduces remains unavailable. The legislation provided: “THE HARYANA GOODS AND SERVICES TAX (AMENDMENT) ACT, 2025 (HARYANA ACT NO. 21 OF 2025)”, which identifies its nature as an amending statute. Details regarding enforcement mechanisms, statutory timelines, or references to repealed provisions, substituted sections, or prior enactments were not present in the English content of the legislative document.

Keywords: Haryana GST, GST Amendment Act, 2025, Haryana Act 21, Goods and Services Tax, Haryana Legislature, Tax Law, Legislative Amendment, Official Gazette Geo Tags: India, Haryana District: Not Applicable