In exercise of the powers conferred by section 63 of the Himachal Pradesh Value Added Tax Act,2005 (Act No.12 of 2005), the Governor of Himachal Pradesh is pleased to make the following rules further to amend the Himachal Pradesh Value Added Tax Rules,2005, notified vide this department notification No.EXN-F(5)-4/2005 dated 02/12/2005 and published in the Rajpatra, Himachal Pradesh(Extra-ordinary) on 07/12/2005, namely:-

1. Short title and commencement.

(1) These rules may be called the Himachal Pradesh Value Added Tax (3rd amendment) Rules,2014.

(2) They shall come into force with effect from 1.10.2014.

2. Amendment of rule 96.

For rule 96 of the Himachal Pradesh Value Added Tax Rules, 2005(hereinafter referred to as the 'said rules' the following rule shall be substituted, namely:-

"Notwithstanding anything to the contrary contained in these rules, the tax shall be levied @4% on the sale of industrial inputs, raw-materials and packing materials other than those already listed under entry No. 8 of Part-II of Schedule 'A' but excluding the goods as specified in sub-section (8) of section 11 of Himachal Pradesh Value Added Tax Act, 2005."

3. Amendment of rule 97.

In rule 97 of the said rules, for clause(iv), the following clause shall be substituted , namely:-

"(iv) the goods sold are used by purchasing industrial unit as raw material to manufacture goods for sale in the State of Himachal Pradesh or sale in the course of inter-state trade or commerce or sent outside the State otherwise than by way of sale in the course of inter-state trade or commerce or export out of the territory of India; and."

4. Amendment of rule 98.

In rule 98 of the said rules, for the words "export out of the territory of the country" the words "sent outside the State otherwise than by way of sale in the course of interstate trade or commerce or export out of the territory of India," shall be substituted.

5. Amendment of Form XLIII.

In Form appended to the said rules, for paragraph 2, the following paragraph shall be substituted, namely:

" 2. This is further to certify that as per this Entitlement Certificate bearing Registration No.________ issued on _____(dated), the entrepreneur/industrial unit may purchase the goods specified below (other than those listed under entry number 8 of Part-II of Schedule 'A') for use by him as industrial inputs, raw materials and packing materials in the manufacture in Himachal Pradesh of any goods for sale in the State of Himachal Pradesh, or for sale in the course of inter-state trade or commerce, or sent outside the State otherwise than by way of sale in the course of inter-state trade, or commerce or export outside the territory of India.

DESCRIPTION OF GOODS

(Other than those already listed under entry no. 8 of Part-II of Schedule 'A')

6. Amendment of Form XLIV.

For the existing Form XLIV appended to the said rules, the following Form shall be substituted, namely:-

FORM-XLIV

(See Rule 97, 98 and 103)

CERTIFICATE

(To be signed and issued by G.M. D.I.C. where unit is registered or in other cases by Director Industries, H.P.)

No...............................

This is to certify that M/s ____________________________________________ (name and full address) is registered as an industrial unit in the office of the undersigned against Registration No. _______________ dated____________ for the manufacture of ________________________ for sale in the course of inter-state trade or commerce, or sent outside the State otherwise than by way of sale in the course of inter-state trade, or commerce, or export outside the territory of India and the said unit has commenced commercial production of the said goods with effect from ------------ (date).

This certificate shall be valid from the date of commencement of production w.e.f. ................. Until cancelled by the issuing Authority.

Note:-

This certificate shall be signed and issued by the General Manager, District Industries Centre of the Department of Industries of Government of Himachal Pradesh where the Industrial unit is registered or in other cases by the director of Industries, Himachal Pradesh or other competent authority, as the case may be.".

File No. EXN-F(10)-8/2013-loose Dated: Shimla-171002 21st November 2014

CORRIGENDUM

Please read the words "Signature of issuing authority" in place of words "Signature of Assessing authority" printed in new Form XLIV issued vide this departments notification of even number dated 16.9.2014 and published in Rajpatra, Himachal Pradesh on 17.9.2014.

By Order,

Principal Secretary (E&T) to the

Government of Himachal Pradesh