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Himachal Pradesh Entry Tax Act - Notification
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Body NOTIFICATION No. EXN-F(10)-21/2016, Dated: 31st January, 2017.

In exercise of the powers conferred by sub-sections (5) of section 3 of the Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010 (Act No.9 of 2010), the Government of Himachal Pradesh is pleased to make the following amendment in the Schedule-II appended to the Act ibid with effect from 01.02.2017, namely:-

AMENDMENT

Amendment of Schedule-II

In Schedule-II appended to the Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010, after existing entry No.14, a new entry No.15 shall be inserted, namely:-

"15 All taxable goods mentioned in Part-I, Part-I 'A' Part-II, Part-II-'A' Part-II-'AA' and Part-III of Schedule-A appended to the Himachal Pradesh Value Added Tax Act, 2005, when purchased online through e-commerce. 5%"

By order,

Secretary (E&T) to the

Government of Himachal Pradesh