In exercise of the powers conferred on him under Section 63 of the Himachal Pradesh Value Added Tax Act, 2005, the Governor of Himachal Pradesh is pleased to make the following
amendments in Himachal Pradesh Value Added Tax Rules, 2005 notified vide notification No.EXN-F (5)-4/2005, dated 2.12.2005 published in Rajpatra, Himachal Pradesh (Extra-ordinary), dated 7.12.2005, namely:-

Amendments

1. Short title and commencement.-

(1) These rules may be called the Himachal Pradesh Value Added Tax (Amendment) Rules, 2006.

(2) They shall come into force with immediate effect.

2. Amendment of Rule 17-

In rule 17 of the Himachal Pradesh Value Added Tax Rules, 2005 in sub-rule (1), after clause (vii), the following clause (viii) shall be added, namely:-

"(viii) turnover of sale of Petrol (including aviation turbine fuel) and diesel equal to rupees 4 in respect of each litre of Petrol and equal to rupees 2 in respect of each litre of Diesel."