Himachal Pradesh VAT rate change
Effective 15 July, 2010, the rate of VAT in Himachal Pradesh has been enhanced, as mentioned below:
|Particulars||Rate up to
14 July, 2010
|Rate with effect from
15 July, 2010
|Goods falling under Part III of Schedule A||12.5%||13.75%|
Source:-Notification No. EXN- F(10)-1/2006-II dated 15 July, 2010
[Authoritative English Text of this Department Notification No. EXN-F(10)-1/2006-II, dated 15-07-2010 required under Clause(3) of Article 348 of the Constitution of India].
EXCISE AND TAXATION DEPARTMENT
Shimla-171002, the 15th July, 2010
File No. EXN- F(10)-1/2006-II.—Whereas the draft amendment in Part-III of Schedule-A appended to the Himachal Pradesh Value Added Tax Act, 2005 (Act No. 12 of 2005) issued by the government vide notification No. EXN-F(10)-1/2006-II dated 5-07-2010 was published in Rajpatra, Himachal Pradesh on 05-07-2010 in pursuance of the provisions of section 10 of the aforesaid Act for inviting objections and suggestions from the person(s) likely to be affected thereby.
And whereas some objections/suggestions have been received within stipulated period in this behalf which have been considered and rejected.
Now, therefore in exercise of the powers conferred by section 10 of the Himachal Pradesh Value Added Tax Act, 2005 (Act No. 12 of 2005), the Governor, Himachal Pradesh is pleased to make the following amendment in Part-III of Schedule-A appended to the aforesaid Act namely:—
The existing Part-III in Schedule ‘A’ shall be substituted by the following, namely:—
GOODS TAXABLE @ 13.75 PERCENTUM
All goods other than those specified in Part-I, Part-II, Part-II ‘A’ of Schedule ‘A’ and Schedule ‘B’, Schedule ‘C’ and Schedule ‘D’.”.
Principal Secretary (E&T).