DEMO
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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
Diesel Lubricants and 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 scraps thereof
1/2%
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. 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
All Industrial Inputs, raw material and packing material including goods mentioned in this Schedule other than goods mentioned at entry No. 9-b, being brought from outside the State for consumption, sale or use in manufacturing including contract manufacturing, processing, conversion, job-work and assembling or for sale
1%