THE HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005. Notifications
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Body NOTIFICATION No. EXN- F(5)-8/2005. Dated 24th July, 2009

Whereas the draft amendment in Part-II of Schedule-A and in Schedule 'B' appended to the Himachal Pradesh Value Added Tax Act, 2005 (Act No. 12 of 2005) issued by the Government vide notification No. EXN-F(5)-8/2005 dated 29-05-2009 was published in Rajpatra, Himachal Pradesh (Extra-ordinary) on 30-05-2009 in pursuance of the provisions of section 10 of the aforesaid Act for inviting objections and suggestions from the person(s) likely to be affected thereby.

And whereas some objections/suggestions have been received within stipulated period in this behalf which have been considered and rejected.

Now, therefore 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 Part-II of Schedule-A and in Schedule 'B' appended to the aforesaid Act, namely:-

AMENDMENTS

In PART-II of the Schedule 'A' appended to the Himachal Pradesh Value Added Tax Act, 2005 (Act No. 12 of 2005),-

(a) after existing item No. 85, the following new item no. 85-A shall be inserted, namly:-

"85-A Sales of goods other than Schedule-'D' goods made to Canteen Stores Department subject to the furnishing of a certificate duly signed and stamped by the officer authorized to make purchases certifying that the goods purchased are meant for sale to serving military personnel and ex-servicemen directly or through unit run Canteens" and

(b) for the existing item No. 57, the following shall be substituted, namely:-

" cell phones, tele-printer, wireless equipment and parts thereof, Digital Video Disc & Compact Disc and Information Technology products, that is to say:-

Sr. No.	Description
(a)	Word processing machines and Electronic typewriters, their parts and accessories,
(b)	Microphone, multimedia speakers and Headphones,
(c)	Telephone answering machines,
(d)	Prepared unrecorded media for sound recording.
(e)	IT software on any media, that is to say,-
	(i) disc for laser reading systems for reproducing phenomena other than sound or image,
	(ii) Magnetic tapes for reproducing phenomena other than sound or image,
	(iii)Other software, on flopphy disc or cartridge tape or on disk or on CD ROM or on other media,
(f)	Transmission apparatus other than apparatus for radio or TV broadcasting that is to say,-
	(i) Walkie talkie set,
	(ii) Cordless handset
	(iii) Car telephone,
	(iv) Transportable telephone,
	(v) Marine radio communication equipment,
	(vi) Amateur radio equipment, and
	(vii) Cellular telephone,
(g)	Radio, Pagers and Demodulators
(h)	Aerials, antennae and parts
(i)	(a) LCD Panels, LED panels and their parts
	(b) Electrical capacitors, fixed variable and parts thereof
(j)	Electronic Calculators,
(k)	Electrical resistors,
(l)	Switches, connectors, relays of up to 5 amperes,
(m)	DATA/Graphic Display tubes, other than Picture tubes and parts thereof,
(n)	Diodes, transistors and similar semi-conductor devices,
(o)	Electronic integrated Circuits and Micro-assemblies,
(p)	Signal Generators and parts thereof,
(q)	(i) Optical fibre cables made up of individually sheathed Fibres, whether or not assembled with electric conductors or fitted with connectors, and
	(ii) Optical fibre, optical fibre bundle and cables other than those specified in part (i) of this sub-item,
(r)	Liquid Crystal devices, flat panel display devices and parts,
(s)	Computer systems and peripherals and electronic diaries,
(t)	Cathode ray oscilloscopes, spectrum analyzers and signal analyzers,
(u)	DC Micro motors and Stepper motors of 37.5 watts,
(v)	Uninterrupted power supply system,
(w)	Permanent magnets and articles,
(x)	Electrical apparatus for line telephony or line telegraphy.

2. In Schedule 'B' appended to the Himachal Pradesh Value Added Tax Act, 2005 (Act No. 12 of 2005), in the existing item No. 27, the words "or through authorized canteen contractors" shall be omitted.