The Himachal Pradesh Government has, vide a notification, moved most goods falling under „Part II? of the erstwhile Schedule A and liable to tax at 4% to a newly introduced ‘Part II-A’ of the said Schedule A. Effective from 29 March, 2010, these goods shall be liable to tax at 5%.
However, the declared goods, as specified under Section 14 of the Central Sales Tax Act, 1956 and specified food items shall continue to remain under ‘Part II’ of Schedule A, liable to tax at 4%.
Source:-Notification File No. EXN-F(10)-1/2006-II dated 29 March, 2010