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Himachal Pradesh Entry Tax Act - Schedule
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Body

SCHEDULE- II

(See sections 2 and 3)

Sl. No. Goods Rate of tax
1 2 3
1

(a) Diesel and Lubricants 12%
(b) furnace oil including such other oils being used as oil fuel except LPG for domestic use and kerosene. 7%
2 Explosives. 5%
3 Iron and Steel. 4%
4 Cement. 5%
5 Goods used in works contracts, including hydropower and thermal power projects generation, transmission and distributions projects, telecommunications and all other turnkey projects being executed by private as well as Govt. Deptt./Corporations/Board etc. in the State. 5%
6 Pan Masala and gutka containing tobacco. 4%
7 Cigars, Cheroots, Cigarettes including un-manufactured tobacco and tobacco, tobacco refuse and other manufactured tobacco products, including bidies and gudaka. 4%
8 All type of advertisements/ publicity material 5%
9

 

(a) Waste material and scraps of all types. 2%
(b) Non-Ferrous Metal and Alloys including scrap thereof excluding precious metal. 0.25%
(c) Precious metals. 0.10%
10

(a) All items purchased by Government Departments, Boards and Corporations for Consumption or use other than those covered under item No.5 of Schedule-II 5%
(b) Electronic Energy Meters purchased by Himachal Pradesh

State Electricity Board for consumption or use

11%.
11 Corrugated boxes and mono cartons. However, no tax will be imposed on the Horticultrists, Agriculturists and individual consumers. 5%
12 Motor vehicles purchased from any place outside the State for use in the State of Himachal Pradesh and register-able in Himachal Pradesh under the Motor Vehicle Act, 1988 5%
13 LPG cylinders imported from outside the State for commercial use other than authorized gas distributors 12%
14

(a) All Industrial Inputs, raw material and packing material other than goods mentioned at Serial No. 1(a), 1(b) and 9(b), of this Schedule brought from outside the State for consumption, sale or use in manufacturing, including contract manufacturing, processing, conversion, job-work, assembling or for sale by existing industrial units; and 1%
(b) All Industrial Inputs, raw material and packing material other than goods mentioned at Serial No. 1(a), 1(b) and 9(b) of this Schedule brought from outside the State for consumption, sale or use in manufacturing including contract manufacturing, processing, conversion, job-work, assembling or for sale by new industrial units.

Explanation for the purpose of entry No. 14:

(i) 'new industrial unit' means an industrial unit located in Himachal Pradesh which commenced/ commences commercial production on or after 01.4.2015.

(ii) 'existing industrial unit' means an industrial unit which has commenced production before 01.04.2015.".

1/2%.
15 All taxable goods mentioned in Part-I, Part-I 'A' Part-II, Part-II-'A' Part-II-'AA' and Part-III of Schedule-A appended to the Himachal Pradesh Value Added Tax Act, 2005, when purchased online through e-commerce. 5%