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Himachal Pradesh Entry Tax Act - Schedule
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SCHEDULE- II

(See sections 2 and 3)

Sl. No. Goods Rate of tax
1 2 3
1

(a) Diesel and Lubricants 12%
(b) furnace oil including such other oils being used as oil fuel except LPG for domestic use and kerosene. 7%
2 Explosives. 5%
3 Iron and Steel. 4%
4 Cement. 5%
5 Goods used in works contracts, including hydropower and thermal power projects generation, transmission and distributions projects, telecommunications and all other turnkey projects being executed by private as well as Govt. Deptt./Corporations/Board etc. in the State. 5%
6 Pan Masala and gutka containing tobacco. 4%
7 Cigars, Cheroots, Cigarettes including un-manufactured tobacco and tobacco, tobacco refuse and other manufactured tobacco products, including bidies and gudaka. 4%
8 All type of advertisements/ publicity material 5%
9 a) Waste material and scraps of all types 2%
  b) Non ferrous metal including scraps thereof 1/4%
10 All items purchased by Government Departments, Boards and Corporations for consumption or use other than covered under item No.5 of Schedule-II. 5%
11 Corrugated boxes and mono cartons. However, no tax will be imposed on the Horticultrists, Agriculturists and individual consumers. 5%
12 Motor vehicles purchased from any place outside the State for use in the State of Himachal Pradesh and register-able in Himachal Pradesh under the Motor Vehicle Act, 1988 5%
13 LPG cylinders imported from outside the State for commercial use other than authorized gas distributors 12%
14 (a) All Industrial Inputs, raw material and packing material including goods mentioned in this Schedule other than goods mentioned at entry No. 9(b), being 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 2%
(b) All Industrial Inputs, raw material and packing material including goods mentioned in this Schedule other than goods mentioned at entry No.9(b), being 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 as defined under section 5 of the Himachal Pradesh Tax on Entry of Goods into Local Area Act,2010.

Explanation:

(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.".

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