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Himachal Pradesh Entry Tax Act - Notification
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Body Notification File No. EXN-F(10)-2/2010 Dated: 14th October, 2010

The Governor, Himachal Pradesh, in exercise of the powers vested in her under subsection (5) of Section 3 and sub-section (2) of Section 4 of the Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010 (Act No. 9 of 2010) as amended vide Himachal Pradesh Tax On Entry of Goods into Local Area (Amendment) Oridinance, 2010 (H P Ordinance No 8 of 2010) is pleased to make following amendments in Schedule-II appended to the said Act namely :-

DRAFT AMENDMENTS

2. In Schedule-II of the aforesaid Act :-

(i) The entry No. 1 shall be substituted by the following, namely :-

"Diesel Lubricants and furnace oil including such other oils being used as oil fuel except LPG for domestic use and kerosene."

(ii) After existing item No. 7, the following new items shall be inserted, namely:-

Sr. No. Goods Rate of Tax
8 All type of advertisements/ publicity material 5%
9 Waste material and scraps of all types 4%
10 All items purchased by Government Departments, Boards and Corporations for consumption or use other than covered under item No. 5 of Schedule-II 3%
11 Corrugated boxes and mono cartons 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 5%

By Order

Principal Secretary (E&T) to the

Government of Himachal Pradesh.