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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

NOTIFICATION

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:—

AMENDMENTS

The existing Part-III in Schedule ‘A’ shall be substituted by the following, namely:—

“Part-III

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’.”.

By order,
Sd/-
Principal Secretary (E&T).

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17 Comments

  1. Uday says:

    Sir,
    In the month of Oct.2016, we have sold I 10 motor car in Company at Himachal Pradesh.

    Please let me know the vat rate applicable for the sale of old vehicle in Pvt. Ltd. Company in HP State

    Regards
    Uday

  2. Chander says:

    Please let me know if there is tax on pasturised tonned milk is taxable in himachal pardesh and if yes what rate.
    If this milk is taxable than how the tax is payable while supplying the same to trader who does not have tin no.

  3. Chander says:

    Please let me know if there is tax on pasturised tonned milk is taxable and if yes what rate.
    If this milk is taxable than how the tax is payable while supplying the same to trader who does not have tin no.

  4. ATUL MAHAJAN says:

    NO PRECEDENCE REQUIRED AS THERE IS CLEAR CASE OF YOURS OVER WHICH ASSESSMENT CAN BE FINALIZED BY TAX AUTHORITIES .OR TAX AUTHORITIES HAVE TO RELY ON THE EVIDENCE/MATERIAL TO REBUT YOUR RECORDS.

  5. ATUL MAHAJAN says:

    ASSESSMENT CAN BE ASSESSED ON THE BASIS OF TAX RETURNS FILED BY YOU OR THE PURCHASE/SALES RETURNS FILED BY YOUR SUPPLIERS/PURCHASERS IF THEY R REGISYERED .AS WELL AS THE BARRIER RECORDS CAN BE MADE THE BASIS OF YOUR TAX ASSESSMENT OF THE PERIOD.YOUR INCOME-TAX RETURNS CAN ALSO BE MADE HE BASIs AS WELL AS BANK RECORDS ETC or any agency which is deducting tax on psales to them by you.But you need to file FIR /affidavit with Tax authorities .NO precedence is required here .

  6. shavinder says:

    Dear Sir

    please confirm me about the vat applicable on shoes & chapple ( A Grade) & my second question wht is the rate of vat on ( B Grade ) of shoes.

    If we sale the product in interstate sale without C form in that case wht is the rate applicable. kindly confirme me .

    All these queries are for Vat applicable in himachal pardesh
    Thanks

  7. CA R.K.BHALLA says:

    Dear sir

    The contents of the mail noted..Yes
    the assessment can be finalised
    on the basis of the returns filed but in the absence of statutory
    forms c the exemtion from commissioner
    ales can be taken or you can get the c form issued again.

  8. PRAKSH DONGRE says:

    DEALER REGISTERED UNDER BOMBAY SALES TAX ACT , BOOKS OF ACCOUNTS LOST IIN FIRE . ASSESSEMENT PENDING FROM 1999-2000 TO 2004-05 . ALL RETURNS WERE FILED AND AVAILABLE WITH DEALER . CAN THE ASSESSEMENT BE DONE ON THE BASIS OF RETURNS FILED . AUDITED B/SHEETS ALSO AVAILABLE . SOME BOOKS OF ACCOUNTS FROM BAKUP DATA ALSO MADE AVAILABLE . HOWEVER NO INVOICES / PURCHSE BILLS AND DECLARATIONS SUCH AS BC FORMS & C FORMS AVAILABLE. CAN ASSESSEMNT BE DONE ON THE BASIS OF RETURNS AVAILABLE WITH DEPARTMENT . ANY CASE LAW FOR SUCH CASE AS PRECEDENCE

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