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THE HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005. Notifications
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Body Notification No. EXN-F(10)-80/2021 Dated 4th November, 2021

In exercise of the powers conferred by section 10 of the Himachal Pradesh Value Added Tax Act, 2005 (Act No.12 of 2005), the Governor, Himachal Pradesh hereby makes a reduction in rate, in respect of tax payable by any dealer against Column 3 of serial numbers 1 and 2 of this act earlier amended vide vide this department notification No. EXN-F(10)-23/ 2014-1, dated 13.05.2020, on sale of Petrol and Diesel in the following manner with immediate effect:-

SI. No. Name of Commodity Present Rate of Tax New Rate of Tax

1

Motor-spirit (Petrol of all kinds including Aviation Turbine Fuel but excluding Diesel.) 25% or Rs. 15.50 per liter whichever is greater 17.5% or Rs. 13.50 per liter whichever is greater

2

Diesel 14% or Rs.9/-per liter whichever is greater 6% or Rs. 4.40 per liter whichever is greater

2. This notification shall come into force on midnight 04.11.2021.

By Order

(Jagdish Chander Sharma)

Addl. Chief Secretary (E&T) to the

Government of Himachal Pradesh