Whereas the draft amendments in Schedule-A appended to the Himachal Pradesh Value Added Tax Act, 2005 (Act No. 12 of 2005) was notified in accordance with the provisions of Section 10 of the Act ibid for inviting objections and suggestions from the person(s) likely to be affected thereby, vide this Department Notification of even number, dated 02-07- 2011 and published in the e-Gazette, Himachal Pradesh on 04-07-2011. And whereas some objections/suggestions have been received within stipulated period in this behalf which have been considered.
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 Schedule-A appended to the aforesaid Act namely:-
AMENDMENTS
The existing Part-II and Part-II-A of Schedule 'A' appended to the Himachal Pradesh Value Added Tax Act, 2005 shall be substituted; namely:-
SCHEDULE 'A'
Part-II
GOODS TAXABLE @ 4 percentum
PART - II - 'A'
GOODS TAXABLE @ 5 percentum
Ethyl Alcohol of the strength above 110 proof.
* Dimethyl terephthalate.
* Terephthalic Acid and its salt
- Containing petroleum oils or oils obtained from bituminous minerals:
- Polystyrene:
"Telephones, cell phones, tele-printer, wireless equipment and parts thereof, Digital Video Disc & Compact Disc and Information Technology products, that is to say:-
Note:- ** The rate of tax in respect of Sugar and Textile Fabrics of this Schedule, shall be applicable from the date as the State Government may notify. "
By Order,
Principal Secretary (E&T) to the
Government of Himachal Pradesh