Whereas, the draft amendment in SCHEDULES 'A' and 'B' appended to the Himachal Pradesh Value Added Tax Act, 2005 (Act No. 12 of 2005) was published in the Rajpatra, Himachal Pradesh on 11.8.2016 for inviting objections(s)/ suggestion(s) from the person(s) likely to be affected thereby vide this Department Notification of even number dated 10.8.2016 as required under section 10 of the Act ibid;

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

Now, therefore, the Governor, Himachal Pradesh, in exercise of the powers conferred by 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 'B' appended to the Act ibid, from the date of publication of this Notification in the Rajpatra, Himachal Pradesh, namely:-

AMENDMENTS

1. Amendment of Schedule-A.

In Schedule-'A' appended to the Himachal Pradesh Value Added Tax Act, 2005 (hereinafter called the "principal Act"), in part-II-'A',-

(i) for the existing entry number 66-A, the following entry shall be substituted, namely:-

"66-A. All kinds of LED Lights."; and

(ii) for the existing entry number 88, the following entry shall be substituted, namely:-

"88. Renewable energy devices and parts thereof, except Solar Cookers and Solar Lanterns.".

2 .Amendment of Schedule-'B'.

In Schedule-'B' appended to the principal Act, -

(i) after the existing entry number 18-A, the following new entry shall be inserted, namely:-

"18-B. Electric vehicles for a period of five years (effective from the date of publication of Notification No. EXN-F(10)-5/2015 dated 01/10 /2016).; and

(ii) after the existing entry number 50-A, the following new entry shall be inserted, namely:-

"50-B. Solar Cookers and Solar Lanterns.".

By Order

Pr. Secretary (E&T) to the

Government of Himachal Prades