In exercise of the powers conferred by section 63 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 rules further to amend the Himachal Pradesh Value Added Tax Rules, 2005, notified vide this department notification no. EXN-F(5) 4/ 2005 dated 2-12-2005 and published in the Rajpatra, Himachal Pradesh (Extraordinary) on 7-12-2005, namely :-

1. Short title :-

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

2. Amendment of Schedule.

In Schedule appended to the Himachal Pradesh Value Added Tax Rules, 2005, for the goods shown against Serial No. 2, the following shall be substituted, namely :-

"Articles of food and drinks prepared and sold in eating places, including cakes, biscuits and confectionery, sweets, sweet-meat and including such goods as are purchased for use in the preparation of such articles of food and drinks".