Himachal Pradesh Entry Tax Act - Notification
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Body NOTIFICATION No.EXN-F(10)-8/2013, Dated 7th November, 2015

In exercise of the powers conferred by sub-section (5) of section 3 of the Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010 (Act No. 9 of 2010), the Governor of Himachal Pradesh is pleased to make the following amendment in Schedule-II appended to the said Act, w.e.f. 1.10.2015,namely:-

AMENDMENT

In Schedule-II appended to the aforesaid Act, for the existing entry No. 14 the following shall be substituted, namely:-

Sr. No.

Goods

Rate of tax

"14

(a) All Industrial Inputs, raw material and packing material other than goods mentioned at Serial No. 1(a), 1(b) and 9(b), of this Schedule brought from outside the State for consumption, sale or use in manufacturing, including contract manufacturing, processing, conversion, job-work, assembling or for sale by existing industrial units; and

(b) All Industrial Inputs, raw material and packing material other than goods mentioned at Serial No. 1(a), 1(b) and 9(b) of this Schedule brought from outside the State for consumption, sale or use in manufacturing including contract manufacturing, processing, conversion, job-work, assembling or for sale by new industrial units.

Explanation for the purpose of entry No. 14:

(i) 'new industrial unit' means an industrial unit located in Himachal Pradesh which commenced/ commences commercial production on or after 01.4.2015.

(ii) 'existing industrial unit' means an industrial unit which has commenced production before 01.04.2015.".

1%.

By Order,

Additional Chief Secretary (E&T) to the

Government of Himachal Pradesh