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THE HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005 SCHEDULE
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SCHEDULE 'D'

(See clause (c) of sub-section (1) of section 6)

Sl.No Name of Commodity Rate of Tax
1 2 3
1 1.Motor-spirit (Petrol of all kinds including Aviation Turbine Fuel but excluding Diesel) 23.1%
  2. Diesel 11.6%  
2 Liquor:  
1. Liquor 20%
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%