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THE HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005. Notifications
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Body NOTIFICATION No. EXN-F(1)-7/2012, Dated 29th January, 2014

Whereas the draft notification regarding carrying out amendments in SCHEDULE 'A' 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 objection(s) and suggestion(s) from the person(s) likely to be affected thereby, vide this Department's Notification of even number dated 31.12.2013 and published in the e-Gazette, Himachal Pradesh on 02/01/2014 ;

And whereas some objections /suggestions were received within the stipulated period which were duly considered and rejected.

Now, therefore, the Governor, Himachal Pradesh, in exercise of the powers vested in her under section 10 of the Act ibid is pleased to carry out the following amendments with effect from 01-02-2014, namely:-

1. After PART-I of SCHEDULE 'A' to the said Act, the following new PART-I(A) shall be inserted, namely:-

" PART-I(A)

GOODS TAXABLE @ 2 percentum

Sr. No. Goods/description
1 Sales made by Canteen Store Department to military/ exmilitary personnel directly or through unit run canteens."

2. The existing entry at Sr. No.8 of PART-II of SCHEDULE 'A' to the said Act shall be deleted.

By Order,

Principal Secretary (E&T) to the

Government of Himachal Pradesh