There is no doubt that Haryana Govt. has increased vat 4% to 5% on the goods specified in Serial no 1 to 101 of Schedule C.
I want to explain that 4% Lower rate has not been changed. I mean to say if you are selling or purchasing goods against Form D-1 (on lower rate) , vat will be charged only 4% .
To read notification of Vat increased from 4% to 5% (click Here)