THE HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005. Notifications
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Body NOTIFICATION No. EXN-F(10)-23/2014 Dated 27th April, 2015.

Whereas, the draft amendments in SCHEDULES 'A' and 'D' appended to the Himachal Pradesh Value Added Tax Act,2005,(Act No.12 of 2005) were notified in accordance with the provisions of section 10 of the Act ibid for inviting objections and suggestions from the person(s) likely to be affected thereby, vide this department notification of even number dated 9.3.2015 and published in the Rajpatra (e- Gazette), Himachal Pradesh on 10.3.2015;

And whereas, no objection/suggestion has been received within the stipulated period in this behalf;

Now, therefore, the Governor of Himachal Pradesh, in exercise of the power vested in him under section 10 of the Himachal Pradesh Value Added Tax Act, 2005 (Act No.12 of 2005) is pleased to make the following amendments in SCHEDULES 'A' and 'D' appended to the Act ibid, with effect from 01-05-2015 namely:-

AMENDMENTS

1. In SCHEDULE 'A', Part-I, the existing entry at Sr.No.2 shall be deleted.

2. In SCHEDULE 'D', below item No.1 "Motor-spirit (Petrol including Aviation Turbine Fuel and Diesel)", the following new entry shall be inserted after at Sr. No.2, namely:-

"3.

Aviation Turbine Fuel sold to scheduled airlines as defined under entry (iid) of section 14 of the Central Sales Tax Act,1956(Act No.74 of 1956) and non-scheduled airlines (other than Defence) carrying passengers.

1%"

By Order,

Principal Secretary (E&T) to the

Government of Himachal Pradesh