In exercise of the powers conferred by section 63 of the Himachal Pradesh Value Added Tax Act,2005 (Act No.12 of 2005), the Governor of Himachal Pradesh is pleased to make the following rules further to amend the Himachal Pradesh Value Added Tax Rules,2005, namely:-

1. Short title.

(1) These rules may be called the Himachal Pradesh Value Added Tax (5th amendment) Rules,2014.

2. Amendment of Schedule.

In Schedule appended to the Himachal Pradesh Value Added Tax Rules, 2005, after item No.8, the following item No. 9 shall be inserted, namely:-

"9. Tobacco and Tobacco products sold in the course of inter-State trade or commerce or Tobacco and Tobacco products sent outside the State otherwise than by way of sale."

This notification will be come into force with effect from 1.1.2015.

By Order,

Principal Secretary (E&T) to the

Government of Himachal Pradesh