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 is pleased to make the following amendments in SCHEDULE 'D' appended to the Act ibid, which was earlier amended vide this department notification number EXN-F(10)-23/2014-I, dated 04.11.2021 and published in Rajpatra (e-Gazette), Himachal Pradesh on 11.11.2021, as under:-

AMENDMENT

In SCHEDULE 'D' appended to the Himachal Pradesh Value Added Tax Act, 2005 (Act No. 12 of 2005), in column No. 3 of the commodity shown against serial number 2 "Diesel" for the existing figures and signs and words "6% or Rs. 4.40/- per liter, whichever is greater" the figures and signs and words "9.96% or Rs.7.40/- per liter whichever is greater" shall be substituted.

The above amendment shall come into force with effect from 07.01.2023 midnight.

By Order

(Bharat Khera)

Principal Secretary (ST & E) to the

Government of Himachal Pradesh