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 2nd December, 2005 and published in the Rajpatra, Himachal Pradesh (Extra ordinary) dated 7th December, 2005, namely:-

1. Short title and commencement.

(1)These rules may be called the Himachal Pradesh Value Added Tax (Fifth Amendment) Rules, 2017.

(2)They shall come into force from the date of publication in the Rajpatra, Himachal Pradesh.

2. Amendment of Rule 50

In rule 50 of the Himachal Pradesh Value Added Tax Rules, 2005 (hereafter referred to as the 'said rules') in sub-rule(3) and in para No.6 of the Application Form L-2 for the words "twenty five", the word "thirty", shall be substituted.

3. Amendment of Rule 66

In rule 66 of the said rules,-

(a) in clause (i), for the words "one hundred", the words "one hundred and fifty" shall be substituted.;

(b) in clause (ii), for the word "five", the word "eight" shall be substituted.; and

(c) in clause (iii), for the word "three", the word "five", shall be substituted.

By order,

Principal Secretary(E&T) to the

Government of Himachal Pradesh