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 of 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)-80/2021, dated 07.01.2023 and published in Rajpartra (e-Gazette), Himachal Pradesh on 10.01.2023.

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 figure, signs and words "9.96% or 7.40/- per liter whichever is greater" the figures, signs and words "13.9% or 10.40/- per liter whichever is greater" shall be substituted.

The above amendment shall come into force with effect from 14.07.2023 midnight.

By Order

(Bharat Khera)

Pr. Secretary (ST & E) to the

Government of Himachal Pradesh