In exercise of the powers conferred on him under 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 Notification No. EXN-F(5)4/2005, dated 02-12-2005, published in Rajpatra, Himachal Pradesh (Extraordinary), 07-12-2005, namely:-

1. Short Title and Commencement

(1) These rules may be called the Himachal Pradesh Value Added Tax (Amendment) Rules, 2007.

(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), in clause (viii), for words and figures "rupees 4" and "rupees 2", the words and figures "rupees 2" and "rupee 1" respectively shall be substituted.