AGT/CGT TAXE

1. What are the distance slabs for AGT and CGT?

2. What are the rates of additional goods tax on goods specified in Schedule-I under the PGT Act?

3. What are the rates on goods specified in Schedule-II under the Himachal Pradesh Taxation (On Certain Goods Carried by Road) Act, 1999?

1. Distance slabs and corresponding rates are given below:

(a)	Where the distance covered or being covered does not exceed 150 Kms.	At the rates as specified in column (3) of the Schedule
(b)	Where the distance covered or being covered exceed 150 Kms. but does not exceed 300 Kms.	At twice the rates specified in column (3) of the Schedule; and
(c)	Where the distance covered or being covered exceeds 300 Kms.	At thrice the rates specified in column (3) of the Schedule.

2.Commodity-wise rates of Additional Goods Tax  are given in the following Schedule of the Act:-

Sl.No.	Particulars of the goods on the transport of which additional goods tax is leviable.	Rate of additional tax for transport of goods for every slab of 150 Kms. or part thereof.
1.	All type of yarn (excluding woolen yarn)	Re.1.00 per 10 kg. or part thereof .
2.	All type of conductors and aluminum wire rods.	Re.1.00 per 10 Kg. or part thereof.
3.	Lime stone.	Rs.25.00 per ton.
4.	Carpets of all types.	Rs.10.00 per 10 Kg. or part thereof.
5.	Termialia chebula (Hara fruit) and Terminalia belerIca (Behera fruit)	Rs.4.00 per 10 Kg. or part thereof.
6.	(a) Granite and Marble including Marble Chips and pieces	75 paise per 10 Kg. or part thereof.
	(b) Lime-stone chips	7 paise per 10 Kg. or part thereof.
7.	Fly-ash.	Rs.25.00 per ton.
8.	Iron and steel.	5 paise per Kg. or part thereof.
9.	Plastic goods, sheets pipes, films and mouldings excluding plastic footware, plastic chips, plastic powder and plastic granules.	50 paise per Kg. or part thereof.
10.	Barytes, shale and rock salt.	Rs.7.00 per ton

3.What are the rates on goods specified in Schedule-II under the Himachal Pradesh Taxation (On Certain Goods Carried by Road) Act, 1999?

Commodity-wise rates of tax given in the Schedule under the aforesaid Act as specified in  the aforesaid Act are as under:-

Sl.No.	Particulars of the goods on which tax is leviable.	Rate of tax per 150 Kms..
1.	Apples contained in boxes upto 10 Kg. capacity	50 paise per box.
2.	Apples contained in boxes of more than 10 Kg. and upto 20 Kg. capacity.	Re.1.00 per box.
3.	Apples contained in any other packing or loose.	50 paise per 10 Kg. or part thereof.
4.	Mangoes.	50 paise per 10 Kg. or part thereof.
5.	Mandrin, Sweet Oranges including Kinnu	50 paise per 10 Kg. or part thereof.
6.	Apricots, Peaches, Plums	50 paise per 10 Kg. or part thereof.
7.	Grapes.	50 paise per 10 Kg. or part thereof.
8.	Bananas	50 paise per 10 Kg. or part thereof.
9.	Pears.	50 paise per 10 Kg. or part thereof.
10.	All other fruits.	50 paise per 10 Kg. or part thereof.
11.	Potatoes	25 paise per 10 Kg. or part thereof.
12.	All other vegetables.	25 paise per 10 Kg. or part thereof.
13.	Forest produce:-- (a) Timber (Sawn), Hawkries, Dimdimas, Logs, Ballies and Rough Axed of all sizes)..	Rs. 45.00 per cum.
	(b) Khair wood (including roots or in any other form.	Rs. 60.00 per quintal.
	(c) Fuel wood and Chil pulp wood.	Rs. 10.00 per quintal.
14.	Seeds: Seeds of all forest species like Deodar, Kail, Chil and broad leaved species.	Rs. 10.00 per 10 Kg. or part thereof.
15.	Other Forest Produce:
	(i) Bhabar grass	Rs. 5.00 per quintal
	(ii) Bamboo, Barberies, Emblica officianale (Amla fruit) and resin.	Rs. 2.00 per 10 Kg. or part thereof.
	(iii)Diescorea, Saussure lappa (Kuth), Reetha.	Rs.4.00 per 10 Kg. or part thereof.
	(iv) Centiana Karru (Kaur), Jurinea Macrocephila (Dhoop) and Picrothiza Carrosa (Kaur, Karu).	Rs. 5.00 per 10 Kg. or part thereof.
	(v) Juglansregia (Akhrot bark and fruit), Violserpens Violaodorata (Banafsha) and Chilgoza.	Rs. 10.00 per 10 Kg. or part thereof.
	(vi) Carum Carvi (Kala Zeera) and Katha.	Rs. 30.00 per 10 Kg. or part thereof.
	(vii) Rauwelfia Serpantina (Rauwolfia)	Rs. 75.00 per 10 Kg. or part thereof.
	(viii) Merchella esculents (Guchhie)	Rs. 10.00 per 10 Kg. or part thereof.
16.	(a) Bricks	Rs. 45.00 per thousand.
	(b) Bajri	Rs.7.00 per ton
	(c) Sand	Rs. 7.00 per ton
	(d) Other minerals (excluding Barites, Shale and Rock Salt)	Rs. 7.00 per ton
17.	Cement	Rs. 3.00 per bag of 50 Kg.
18.	Brickbats	Rs. 22.00 per ton.
19.	Clinker	Rs. 70.00 per ton
20.	Prepared explosives, safety fuses, detonating fuses, detonating caps, detonators and propellant powder.	Rs. 5.00 per Kg. or part thereof.

Explanation. ---For the purposes of this Schedule ‘Timber’ means all wood whether cut up or fashioned or hollowed out for any purpose or not but excluding fuel wood.