DEMO
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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)
25% or Rs. 15.5 per liter, whichever is greater
2. Diesel
14% or Rs. 9 per liter, whichever is greater
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%