GENERAL SALES TAX ACT, 1968

EXCISE AND TAXATION DEPARTMENT
GOVERNMENT OF HIMACHAL PRADESH.

NOTIFICATION

No.EXN.-12(1)5/2000 Dated: 18th August, 2000 (Published on 21-08-2000)
In supersession of this Department Notification No.1-15/73-E&T-(Sectt.) dated 29^th May, 1974, and in exercise of the powers conferred on him by section 6 of the Himachal Pradesh General Sales Tax Act, 1968, the Governor of Himachal Pradesh is pleased to direct that there shall be levied, on the taxable turnover of a dealer in respect of the goods specified in column (2), the tax at the rates as specified in column (3) under different categories mentioned in the following Table:

TABLE

CATEGORY-I

Sl.No.

(1)

Goods

(2)

Rate of tax (paise in a rupee).

(3)

Lime-stone (L.D. Grade)

100%

CATEGORY-II

Sl.No. (1)	Goods. (2)	Rate of tax (paise in a rupee) (3)
1.	Foreign liquor, wines and beer imported into India.	30%
2	Lime-stone (non-L.D. Grade)	30%
3.	Polythene bags.	30%
4.	Timber (excluding converted timber)	30%

CATEGORY-III

Sl.No.

(1)

Goods.

(2)

Rate of tax (paise in a rupee).

(3)

Country liquor, narcotics, molasses, rectified spirit, motor spirit including aviation turbine fuel but excluding diesel.

20%

Indian made foreign spirit, Indian made beer but not including Indian made cider, sweets and wine.

20%

CATEGORY-IV

Sl.No.

(1)

Goods.

(2)

Rate of tax (paise in a rupee)

(3)

All arms including rifles, revolvers, pistols and ammunition.

15%

CATEGORY-V

Sl.No. (1)	Goods. (2)	Rate of tax (paise in a rupee) (3)
1	A.S.C.R. conductors.	12%
2	Adhesives.	12%
3	Aerated water.	12%
4	Air circulators.	12%
5	All furniture other than that of iron and steel and wood.	12%
6	All watches and parts thereof but not including clocks, time pieces and parts thereof.	12%
7	Articles made wholly or principally of stainless steel but not including surgical instruments, filters, blades, razors and utensils.	12%
8	Asphaltic roofings.	12%
9	Binoculars, telescopes and opera glasses.	12%
10	Cables.	12%
11	Cigarette cases and lighters.	12%
12	Cinematographic equipment including cameras, projectors and sound recording and reproducing equipments, lenses, films and part and accessories required for use therewith.	12%
13	Clocks.	12%
14	Converted timber.	12%
15	Cosmetics, perfumery and toilet goods but not including tooth-paste, tooth powder,tooth brush soap, kumkum, dhoop and Aggarbatti.	12%
16	Cushions and mattresses.	12%
17	Cutlery (Table)	12%
18	Dictaphone and other similar apparatus for recording sound and spare parts thereof.	12%
19	Electrical appliances excluding electric tubes ,electric bulbs, electric motors, motor starters and mono-block pumping sets.	12%
20	Fire works.	12%
21	Furs and articles of personal or domestic use made from furs.	12%
22	Glassware, Glaze-ware and Chinaware including crockery.	12%
23	Gramophones and component parts thereof and records.	12%
24	Hair oils.	12%
25	Ivory products.	12%
26	Laminated sheets and sunmica sheets.	12%
27	Leather goods but not including footwear.	12%
28	Lifts and elevators.	12%
29	Marble and marble-chips.	12%
30	Motor cycles and motor cycle combinations, motor scooters, motorettes and accessories thereof but not including tyres, tubes and spare parts thereof.	12%
31	Motor vehicles, including accessories and chassis of motor vehicles but not including tractors including tractor trollies and tractor attachments , earth moving machinery, tyres and tubes and spare parts of motor vehicles.	12%
32	Musical instruments.	12%
33	Naphtha.	12%
34	Oxygen and gases excluding cooking gas.	12%
35	P.V.C. articles but not including plastic footwear.	12%
36	Perambulators.	12%
37	Photographic and other cameras and enlargers, lenses, films and plates, papers and cloth and other parts and accessories required for use therewith.	12%
38	Pile carpets.	12%
39	Plastic, celluloid, bakelite goods and goods of similar substances of the value exceeding fifty rupees per piece but not including polythene bags and plastic footwear.	12%
40	Preserved food articles.	12%
41	Refrigerators and air-conditioning plants and component parts thereof.	12%
42	Rubber goods but not including footwear and tyres and tubes.	12%
43	Sandal wood and its oil.	12%
44	Silk and silk fabrics excluding raw silk.	12%
45	Soap.	12%
46	Sound transmitting equipment including telephones and loudspeakers and spare parts thereof.	12%
47	Spark plugs.	12%
48	Synthetic gems.	12%
49	Transformers.	12%
50	Transmission wires and towers.	12%
51	Typewriters, tabulating machines, calculating machines (but not including computers, hardware and software, printers, UPS systems and other accessories), duplicating machines and parts thereof.	12%
52	Voltage stabilizers.	12%
53	Washing machine.	12%
54	Weather proofing compounds.	12%
55	Wireless reception instruments and apparatus, radios and radio-gramophones, electrical valves, accumulators, amplifiers and loud-speakers and spare parts and accessories thereof.	12%

CATEGORY-VI

Sl.No.

(1)

Goods.

(2)

Rate of tax (paise in a rupee).

(3)

Diesel.

10%

CATEGORY-VII

Sl.No. (1)	Goods. (2)	Rate of tax (paise in a rupee). (3)
1	All declared goods except steel bars namely saria, as defined in section 2 © of the Central Sales Tax Act, 1956, excluding the declared goods specified in Category VIII below.	4%
2	All kinds of metallic utensils.	4%
3	All type of sewing thread.	4%
4	All types of yarns (including knitting wool).	4%
5	Bone meals.	4%
6	By-cycles and cycle rickshaws and spare parts and accessories thereof.	4%
7	Computer hardware, software, printers, UPS systems and other accessories.	4%
8	Cotton waste and cotton yarn waste, cotton vests.	4%
9	Dhoop and aggarbati.	4%
10	Dry fruits.	4%
11	Edible oils.	4%
12	Fruit juice.	4%
13	Gingli oil, bran oil and starch.	4%
14	Gur	4%
15	Hosiery goods.	4%

16	Karyana items (that is to say ajwain, black pepper, clove, cardamom, coriander seeds, cinnamon, cumin seeds, chat masala, chana masala, fenugreek, garam masala, mustrard seeds (rai), meat masala, pomegranate seeds, turmeric, feanel (sounf), odmblic, myrebalan (amla), ampapad, dry mango peels, (amchur kutra and powder), psyllium seeds (isubgoal), big cardamom (iilachi doda), tamarind (imli), anab, kalaunji (kalawanj), kali jiri, kamar kas, gond katira, darau, water chest nuts (sighara), chaksu, charonji, maco (javitri), nutmegs (jaifal), bay leaf (tejpatra), haleon (asalis halam) long-pepper (papal sagan), poppy seeds (khas-khas), wild violet (banafsha), cerelic myrobalans (behra), chebilic myrobalans (harrar), majith, heena (mahandi), magaz kheera, magaz tarbuj, magaz kaddu, magaz kharbooja, shikkakai, dry ginger (sund), ceal, sago (sabudana), betelnuts (supari), shora, dillseeds (soya), aesfoetida (hing), rattan jot, licorice (malathi), nashadar thikri, nashadar powder, nashadar tikki, phatkri, musk kapur, kol dodda, sat nimboo, guggal, fenugreek leaves (methi pattas), degi mirch (kashmiri mirch) and chillies)	4%
17.	Khandsari	4%
18	Maize products.	4%
19	Matches.	4%
20	Oilcakes.	4%
21	Ornaments (other than gold and silver ornaments).	4%
22	Plastic footwear.	4%
23	Quilts.	4%
24	Raw silk	4%
25	Readymade sewn garments made out of handloom or mill made cloth (excluding fur coats and garments prepared out of pure silk cloth).	4%
26	Refined oil.	4%
27	Renewable energy devices.	4%
28	Sales of taxable goods made to Government of India or to any State Government subject to furnishing of the certificate appended to this notification to the Assessing Authority.	(i) 4% when general rate of tax on relevant goods is 4% or more; and (ii) such lower rate as notified herein in respect of other goods.
29	Shakkar.	4%
30	Solvent oils.	4%
31	Umbrella cloth covers and pillow covers (excluding umbrella cloth covers and pillow-covers of pure silk cloth).	4%
32	Vegetable (vanaspati) ghee.	4%

CATEGORY-VIII

Sl.No (1)	Goods. (2)	Rate of tax (paise in a rupee). (3)
1	Bajra	3-1/2%
2	Bajra flour.	3-1/2%
3	Barley flour.	3-1/2%
4	Barley.	3-1/2%
5	Churi (wand)	3-1/2%
6	Dal arhar.	3-1/2%
7	Dal gram.	3-1/2%
8	Dal malka masoor.	3-1/2%
9.	Dal mash (urd)	3-1/2%
10.	Dal massor.	3-1/2%
11	Dal moong.	3-1/2%
12	Dal moth.	3-1/2%
13	Dried pea its dal and flour..	3-1/2%
14	Gowara and its flour.	3-1/2%
15	Gram flour.	3-1/2%
16	Gram or gulab gram.	3-1/2%
17	Jowar flour.	3-1/2%
18	Jowar or milo	3-1/2%
19	Kodon	3-1/2%
20	Kutki	3-1/2%
21	Lakh or khesari.	3-1/2%
22	Maize	3-1/2%
23	Maize flour.	3-1/2%
24	Malka masoor.	3-1/2%
25	Masur or lentil.	3-1/2%
26	Moong or green gram.	3-1/2%
27	Moth.	3-1/2%
28	Paddy.	3-1/2%
29	Ragi	3-1/2%
30	Rajmash.	3-1/2%
31	Rice.	3-1/2%
32	Rongi (red and white) and white gram.	3-1/2%
33	Soyabeans and its flour.	3-1/2%
34	Tur or arhar.	3-1/2%
35.	Urad or black gram.	3-1/2%
36	Wheat	3-1/2%
37	Wheat flour including maida and suji.	3-1/2%

CATEGORY-IX.

Sl.No

(1)

Goods.

(2)

Rate of tax (paise in a rupee).

(3)

Steel bars, namely, saria.

CATEGORY-X.

Sl.No

(1)

Goods.

(2)

Rate of tax (paise in a rupee).

(3)

Gold and silver ornaments, jewellery (other than the jewellery containing precious or semi precious or artificial semi precious stones) and bullion and specie.

CATEGORY-XI.

Sl.No

(1)

Goods.

(2)

Rate of tax (paise in a rupee).

(3)

All goods other than those specified in Category I to X and the tax free goods specified in Schedule-"B" appended to the Act.

CERTIFICATE

(To be used when making purchases by Government not being a registered dealer) Original/Duplicate.

Name of issuing Department (whether State

Government or Government of India).

Name and address of office of issue.

…………………………..(Seller)

…………………………..

Certified that the goods ordered for in our

purchase order.

No……………………….

Dated……………………

Purchased from you as per bill/cash memo

stated below.

………………………….

Supplied under your challan

No………………….

Dated………………

Are purchased by or on behalf of the

department of

…………………….

Signature…………..

Date: designation of the authorized officer

of the Department.

Seal of the authorized officer of the

department.

Name and complete address of the seller

together with his registration certificate

number.

Particulars of Bill/Cash memo.

Dated……………No…………..

Amount…………………………

(Note: to be furnished by the selling dealer) Authorised officer means an officer

authorized to make a purchase on behalf of

the Government."

GOVERNMENT OF HIMACHAL PRADESH
EXCISE AND TAXATION DEPARTMENT

NOTIFICATION

NO:EXN-F(1)5/2000 Dated:Shimla-2, the 22^nd August, 2000 (Published on 25-08-2000)

In exercise of the powers conferred under section 6 of the Himachal Pradesh General Sales Tax Act, 1968 (Act No. 24 of 1968), the Governor of Himachal Pradesh is pleased to direct that in this department notification No. EXN-F(1) 5/2000 dated 18^th August, 2000, published in Rajpatra, Himachal Pradesh (Extraordinary) on 21^st August, 2000, in category V, in serial number 44, the words ‘ and silk fabrics’ shall be deleted.

By order

Commissioner-cum-Secretary(E&T) to the

Government of Himachal Pradesh.

GOVERNMENT OF HIMACHAL PRADESH
EXCISE AND TAXATION DEPARTMENT

NOTIFICATION

NO:EXN-F(11)3/99-IV Dated:Shimla-2, the 22^nd August, 2000 (Published on 25-08-2000)

In exercise of the powers conferred on him under proviso to sub-section (1) of section 6 and sub-section (2) of section 7 of the Himachal Pradesh General Sales Tax Act, 1968 (Act No. 24 of 1968) (hereinafter called the said Act), the Governor of Himachal Pradesh is pleased to order to make the following amendments in Schedule ‘A’ and ‘B’ appended to the said Act, namely:-

AMENDMENTS

In Schedule ‘A’ appended to the said Act, in item No.43, the words "and silk fabrics" shall be omitted’ and

1. In Schedule ‘B’ appended to the said Act, in Column 1 of item No.15 for the words "or woollen", the words "woollen or silken" shall be substituted.

By order

Commissioner-cum-Secretary(E&T) to the

Government of Himachal Pradesh.

GOVERNMENT OF HIMACHAL PRADESH

EXCISE AND TAXATION DEPARTMENT

Dated:Shimla-2, the 21st September, 2000.

Date of Publication : 23rd September,2000

NOTIFICATION

NO:EXN-F(10)2/83-II.- In exercise of the powers conferred by sub-section (1) of Section 22 (Act No. 24 of 1968) of the Himachal Pradesh General Sales Tax Act, 1968, Section 14-B (Act No. 15 of 1955) of the Himachal Pradesh Passengers and Goods Taxation Act, 1955 and Section 5(1) of the Himachal Pradesh Taxation (On Certain Goods Carried by Road Act, 1999 (Act No.16 of 1999), the Governor of Himachal Pradesh is pleased to order to closure of barrier established vide Notification No. EXN-F(10)2/83 dated 18.1.1993 at Do-Sarka in Sirmour District with immediate effect.

By order

Commissioner-cum-Secretary(E&T) to the

Government of Himachal Pradesh

GOVERNMENT OF HIMACHAL PRADESH

Law Deptt. LLRD (6)-18/2000-leg

Dated:Shimla-2, the 21st September, 2000.

Date of publication 21^st September, 2000

THE HIMACHAL PRADESH GENERAL SALES TAX (SECOND AMENDMENT) ACT, 2000

(AS ASSENTED TO BY THE GOVERNOR ON 16^TH SEPTEMBER, 2000)

ACT

Further to amend the Himachal Pradesh General Sales Tax Act, 1968 (Act No.24 of 1968).

BE it enacted by the Legislative Assembly of Himachal Pradesh in the Fifty- first Year of Republic of India, as follows:-

1.	This Act may be called the Himachal Pradesh General Sales Tax (Second Amendment) act, 2000.	Short title
2.	In section 4 of the Himachal Pradesh General Sales Tax Act, 1968 (hereinafter called the ‘principal Act’)-	Amendment of section 4.
	sub-section (1) shall be omitted; and for sub-section (2), the following shall be substituted, namely:- "(2) Every dealer who does not deal exclusively in goods declared to be tax free under section 7 shall be liable to pay tax under this Act from the date on which his gross turnover during any year first exceeds the taxable quantum."
3.	In section 6 of the principal Act,- (i) in sub-section (1), for the first proviso, the following shall be substituted, name,y:- " Provided that a tax at such rate not exceeding 20 paise in a rupee, as may be so notified, may be levied on the sale of goods as specified in Schedule-‘A’ except on- Lime-stone on which a tax at the rate not exceeding 100 paise in a rupee, and Liquor (Country Liquor, Foreign Liquor and Indian Made Foreign Liquor including Bear but excluding Indian made cider and wines), Polythene Bags and Timber (but not including converted timber), on which a tax at the rate not exceeding 30 paise in a rupee,	Amendment of section 6.
	Shall be levied: Provided further that the Government, after giving by notification not less than thirty days notice of its intension so to do, may, by like notification, add to or delete from Schedule-‘A’ any goods, or otherwise amend the Schedule, and thereupon the Schedule shall be deemed to have been amended accordingly;" and (ii) in sub-section (3), in clause (a), sub-clause (iii) shall be omitted.
4.	In section 7 of the principal Act, in sub-section (2), for the words "add to or delete from Schedule-B", the words and signs "add to or delete from Schedule ‘B’ any goods or otherwise amend the Schedule, " shall be substituted.	Amendment of section 7.
5.	In section 8 of the principal Act, for sub-sections (2), (3), (4) (5) and (6), the following shall be substituted, namely:- " (2) Any person intending to establish a business in Himachal Pradesh for the purpose of manufacturing goods for sale may, notwithstanding that he is not liable to registration under sub-section (1), be granted a registration certificate subject to such conditions and in the manner as may be prescribed, and such person when granted a registration certificate shall, for so long as such certificate is in force, be liable to pay tax under the Act:
	Provided that grant of such a certificate of registration shall be subject to the conditions that if such person fails to establish the business within the period specified in the certificate or fails to comply with any of the conditions specified therein, he shall be liable by order of the Assessing Authority, to pay a penalty equivalent to one-half of the amount of tax which would have been payable by him in respect of all the goods purchased by him as if he had not been registered under this sub-section.
	(3) Every dealer required by sub-section (1) to be registered and every person who may be granted registration certificate under sub-section (2) shall make application in this behalf in the prescribed manner to the Assessing Authority.
	(4) If the Assessing Authority is satisfied that an application for registration made under sub-section (3) is in order, he shall, in accordance with such rules and on payment of such fee and subject to such conditions as may be prescribed, register the applicant and grant him a certificate of registration in the prescribed form. (5) When any dealer fails to apply for registration in contravention of sub-section (1) of this section, the Assessing Authority shall register such dealer and grant him a certificate of registration and such registration shall take effect as if it had been made under sub-section (4) of this section on the dealer’s application.
	(6) The Assessing Authority may, by order,- amend certificate of registration on the dealer’s application if the dealer or his legal representative furnishes the information that he— has transferred his business, or has changed the name(constitution) or nature of his business, or, wants to open a new place of business or make any change either in the places of business or in the classes or goods specified in his certificate of registration for resale or for use in manufacture of goods for sale: suspend a certificate of registration, without prejudice to any other penalty, if the dealer or person has violated any provision of this Act or rules made thereunder: cancel a certificate of registration, on dealer’s or, as the case may be, of his legal representative’s application or suo-moto, without affecting liability to pay tax till such cancellation,-- if the dealer sells or otherwise disposes of his business or any place of business or discontinues his business, or if the dealer dies, or for any other sufficient cause including misuse of the certificate of registration or cessation of liability to payment of tax under this Act: Provided that no order affecting any person adversely shall be made under clauses (b) and (c) of this sub-section without affording him a reasonable opportunity of being heard; and renew a certificate of registration for such period and in the manner and on payment of such fee as may be prescribed,".
6.	Section 8-A, 9,10,10-B and 10-C of the principal Act shall be omitted.	Omission of sections 8-A,9,10,10-A,10-B and 10-C.
7.	In section 12 of the principal Act, in sub-section(4),--	Amendment of section 12.
	for the words "Reserve Bank of India", the words "Scheduled Bank which is a treasury bank" shall be substituted, and after the first proviso, the following provisos shall be added namely:- "Provided further that when a dealer makes payment through a Schedule Bank other than the treasury bank, he shall obtain from such bank a certificate, as may be prescribed, to the effect that the bank has remitted the amount of tax to the treasury bank on the dealer’s directions and on production of such certificate to the Assessing Authority the dealer shall be deemed to have paid the tax on the date following the date on which such certificate is issued by such bank: Provided further that in case of payment through a Scheduled Bank which is located at a station other than that of the treasury bank, the dealer shall need to procure the prescribed certificate from the concerned bank, as mentioned under the preceding proviso, at least three days before the expiry of the due date prescribed under sub-section (3) for filing the return and in that case the dealer shall be deemed to have made the payment by due date."
8.	For section 21 of the principal Act, the following shall be substituted, namely:- "21 Assessee etc. permitted to attend through authorized agent.- Any assessee, dealer or other person, who is entitled or required to attend before any authority in connection with any proceedings under this Act, except when required to attend in person, may attend through a person authorized by him in writing in this behalf, in the prescribed manner."	Substitution of section 21.
9.	Section 25 of the principal Act shall be omitted.	Omission of section 25.
10.	In section 42-B of the principal Act, in clause (a), after the words "raw material" but before the words "in the manufacture", the sign and words "plant or machinery" shall be inserted.	Amendment of section 42-B.

GOVERNMENT OF HIMACHAL PRADESH

EXCISE AND TAXATION DEPARTMENT

Dated:Shimla-2, the11th October, 2000.

Date of publication 17^th October, 2000

NOTIFICATION

NO:EXN-F(1)5/2000 (1)- The Governor of Himachal Pradesh is pleased to direct that in this department notification No. EXN-F(1) 5/2000 dated 18.8.2000 published in Rajpatra, Himachal Pradesh (Extraordinary) on 21.8.2000, in the table thereof:-

In CATEGORY-V, (in English version) in item No.25, for the word ‘Ivory’ products " shall and shall always be read;

i. In CATEGORY-VII, after item No. 32, the following items No. 33 and 34 shall and shall always be read:-

"33. Refractory brkcks 4%

“34Tractors including tractor trolleys and tractor attachments. 4%,; and

ii. in CATEGORY-XI, in item No.1, for the words "All goods" the words, brackets and letter "All goods (including goods specified in Schedule ‘C’)" shall be and shall always be read.

By order

Commissioner-cum-Secretary(E&T) to the

Government of Himachal Pradesh.

GOVERNMENT OF HIMACHAL PRADESH

EXCISE AND TAXATION DEPARTMENT

Dated:Shimla-2, the 12^th October, 2000.

Date of publication 17^th October, 2000

NOTIFICATION

NO:EXN-F(1)5/2000.- In exercise of the powers conferred on him by section 6 of the the Himachal Pradesh General Sales Tax Act, 1968, read with section 20 of the Himachal Pradesh Genera Clauses, Act, 1968, the Governor of Himachal Pradesh is pleased to make the following amendments in the table of this department’s Notification of even number dated 18.8.2000 published in Rajpatra, Himachal Pradesh (Extraordinary) on 21.8.2000 with effect from 23.10.2000, namely:-

In CATEGORY-III, after the existing item No. 2 the following shall be added, namely:-

"3. All arms including rifles, revolvers, pistols and ammunition.. 20%.

a. CATEGORY-IV along with its existing item No. 1 shall be omitted;

b. In CATEGORY-VII, the existing items No. word "Soap" shall be omitted; and

c. In CATEGORY-X, for the existing item No.1, the following shall be substituted, namely:-

1. All ornaments, jewellery, precious stones, bullion and specie and articles of gold, silver and precious metals. 2%.

By order

Commissioner-cum-Secretary(E&T) to the

Government of Himachal Pradesh.

GOVERNMENT OF HIMACHAL PRADESH

EXCISE AND TAXATION DEPARTMENT

Dated:Shimla-2, the 6^th January, 2001. Date of publication 9^th January, 2001

No. EXN-F(1)-5/2000(ii).- Whereas the Draft Amendments in Schedule ‘A’ appended to the Himachal Pradesh General Sales Tax Act, 1968 (Act No. 24 of 1968), were published in the Rajpatra, Himachal Pradesh (Extraordinary) dated 16^th October, 2000 vide notification No. EXN-F(1) 5/2000 (ii) dated 12.10.2000 in pursuance of the provisions of proviso to sub-section (1) of section 6 of the Act ibid for inviting objections/ suggestions from the person(s) likely to be affected thereby;

And whereas no objection(s)/ suggestion(s) has been received within the stipulated period in this behalf.

Now, therefore, the Governor of Himachal Pradesh, in exercise of the powers conferred on him under proviso to sub-section (1) of section 6 of the Act ibid is pleased to make the following amendment in Schedule ‘A’ appended to the aforesaid Act (hereinafter called the "said Schedule") namely:-

AMENDMENT

In the said Schedule,--

i. in item No. 17 word "Soap" shall be omitted; and

ii. for the existing item 63, the following shall be substituted, namely:-

"63. Soap including toilet soaps, detergent cakes and powders but not including washing soap (desi)".

By order,

Sd/-

Commissioner-cum-Secretary.

EXCISE AND TAXATION DEPARTMENT

Dated:Shimla-2, the 12^TH January , 2001. Date of publication 17^th January, 2001

No. EXN-F(11)8/2000- In exercise of the powers conferred by section 40 of the Himachal Pradesh General Sales Tax Act, 1968 (Act No. 24 of 1968), the Governor of Himachal Pradesh is pleased to make the following rules further to amend the Himachal Pradesh General Sales Tax Rules, 1970, published in Rajpatra, Himachal Pradesh (Extra Ordinary) dated the 11^th November, 1970 vide Government notification No. 14-11/69-E&T, dated 23^rd October, 1970 and the same having been published in Rajpatra (Extra Ordinary) dated 21^st November, 2000 vide this Department notification of even number, dated the 18^th November, 2000, namely:-

1. Short title and commencement.—(i) These rule may be called the Himachal Pradesh General Sales Tax (Third Amendment ) Rules, 2000.

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

2. Substitution of rule 31-A.—For rule 31-A of the Himachal Pradesh General Sales Tax Rules, 1970 (hereinafter called the ‘said rules’), the following shall be substituted, namely:-

"31-A. Deduction of tax from the bills/invoices of work contractor.—(1) For the purpose of section 12-A of the Act, every person in a department of any Government, a Corporation, Government undertaking, a Co-operative Society, a local body, a Trust or a Private or Public Limited Company or any other concern responsible for making any payment or discharge transfer of property in goods whether as goods or in some other form, involved in the execution of works contract or for carrying out any works shall at the time of:-

i. payment thereof in cash or by issue a cheque or bank draft or any other mode; or

ii. credit of such sum to the account of the works contractor; or

iii. discharging liability on account of the said valuable consideration to the works contractor, deduct, an amount equal to two per centum of such sum towards the tax under section 12-A of the Act.

(2) The deduction under sub-rule (1) shall be made from all payments being made in respect of all works contract executed, whether in part or in full.

3. (i) The person making tax deduction of tax under sub-section (1) of section 12-A of the Act and responsible for making payment of such deduction into the Government treasury under sub-section (3) of the said section shall pay into Government treasury all the amounts deductible by him during a month, on or before the 15^th day of the month following the month to which the deduction relates.

(ii) The payments under sub-rule (3) shall be made in respect of each works contractor in challan in Form S.T. X obtainable free of charge at the District Excise and Taxation Officers and subordinate offices thereto.

(iii) The Challan in Form S.T. X shall be filled in quadruplicate in respect of each works contractor. The copy of the challan marked as "Duplicate" shall be retained by the treasurer, the copy marked as "Original" shall be sent by the Treasury Officer to the Assistant Excise and Taxation Commissioner or Excise and Taxation Officer, Incharge of the District and the copies marked as "Triplicate" and "Quadruplicate" shall be returned to the person making payment of the tax deducted.

(4) (i) Every person deducting tax in accordance with sub-section (1) of section 12-A, at the time of making payment, by any mode shall issue to the works contractor from whom such deduction is made a deduction certificate in Form S.T. XI and furnish fully and correctly all particulars as are prescribed therein.

i. The certificate in Form S.T. XI shall be in quadruplicate.

ii. The portions marked "Original" certificate in Form S.T.XI and "Duplicate" shall be handed over to the works contractor from whose bills/ invoices payment deduction has been made. The "Original" portion shall be furnished by the works contractor to the appropriate Assessing Authority as an evidence of payment of tax by deduction at source alongwith the return to be filled by him under section 12 of the Act and the "Duplicate" portion shall be retained by the works contractor.

iii. The "Triplicate" portion shall be sent to the appropriate Assessing Authority alongwith the one copy of the Treasury challan in Form S.T. X and the quarterly return prescribed in sub-rule (5).

iv. The "Quadruplicate" portion shall be retained by the person issuing the certificate in Form S.T. XI.

5. Every person making deduction under sub-section (1) of section 12-A of the Act and who is responsible for depositing the amount of such deduction the Government treasury under sub-section (3) of the said section shall also send return in Form S.T. XI-A to the Assistant Excise and Taxation Commissioner or Excise and Taxation Officer, Incharge of the District within 30 days from the expiry of each quarter in respect of the deductions made by him during the quarter immediately preceding alongwith the certificate and Treasury challan as required in clause (iv) of sub-rule(4) and clause(ii) of sub-rule (3).

6. Any deduction made in accordance with the provisions of sub-section (1) of section 12-A of the Act and paid into the Government treasury in accordance with this rule shall be treated as payment of tax on behalf of the works contractor from whom such deduction was made and credit shall be given to him under rule 26 for the amount so deducted or deposited into the Government treasury;

Provided that for the purpose of rule 26, if the amount tax payable as per return in Form S.T.VIII or Form S.T. IX, as the case may be, exceeds the amount shown in the Treasury challan in Form S.T. X and in the certificate in Form S.T. XI, the works contractor shall make the payment of the balance amount of tax remaining unpaid for the period for which such return is filed failing which such works contractor will not be deemed to have made the payment in accordance with the provisions of sub-section (4) of section 12 of the Act.

3. Substitution of Forms, S.T. XI-B and S.T. XI-C.— For the existing Forms S.T. XI-B and S.T. XI-C appended to the said rules, the following Form S.T. XI and S.T. XI-A shall be respectively substituted, namely:-

FORM S.T. XI]

[See rule 31-A (4) (i) of the Himachal Pradesh General Sales Tax Rules, 1970]

(Certificate of deduction of sales tax at source under section 12-A from the payment made to works contractors).

Serial No.

1.	Name and address of the person making the deduction
2.	Name and address of the dealer (Works contractor) from whom deduction has been made.
3.	Registration No. of the dealer (Works contractor) under the Himachal Pradesh General Sales Tax, 1968.
4.	Total value of the works contract in respect of which bill has been presented by the dealer (Works contractor).
5.	Total amount of the bill in respect of which payment is being made.
6.	Amount of tax deducted	Rs.
7.	Name of the Treasury in which the amount deducted has been deposited.
8.	Treasury Challan No. and date

Certified that an amount of Rs._____________ (in words (Rs.__________) has been deducted from the bill/invoice raised by the works contractor in respect of part/full execution of the work contract and duty deposited in the Government treasury vide treasury challan number and date mentioned above.

Signature of the person competent to make the deduction and responsible for depositing the same in the Government Treasury.

FORM S.T. XI-A

[See rule 31-A (4) (i) of the Himachal Pradesh General Sales Tax Rules, 1970]

FORM OF QUARTERLY RETURN TO BE FURNISHED BY THE PERSON DEDUCTING THE AMOUNT OF SALES TAX AT SOURCE.

1. Name of the Asstt. Excise & Taxation Commissioner________________

2. Name and address of the person responsible for depositing the tax deducted in the Government treasury.________________

S.No.	Name & Address of the contractor from whom deduction has been made	Registration No. of contractor under the HPGST Act,1968	Gross value of the contract	Total amount of the bill/ invoice	Net amount paid	Amount of tax deducted at source with date of such deductions	Date and treasury challan No. by which amount of deduction paid in Govt. Treasury	Certificate in Form S.T.XI-A No. and date, issued for deduction to the works contractor.

I certify that the above statement is correct and complete.

Signature of the person competent to

make the deduction and responsible for

depositing the same in the Government Treasury.

By order,

Sd/-

Commissioner-cum-Secretary(E&T).

EXCISE & TAXATION DEPARTMENT

NOTIFICATION

Shimla-2, the 8 th May, 2001

Date of Publication 17.5.2001.

No.EXN-F(1)5/2000 .- In exercise of the powers conferred on him by section 6 of the Himachal Pradesh General Sales Tax Act,1968 ( Act No. 24 of 1968), the Governor of Himachal Pradesh is pleased to order to make the following amendments in the table of this Department’s Notification No. EXN-F(1)5/2000, dated 18.8.2000 published in Rajpatra, Himachal Pradesh ( Extra-ordinary ) on 21.8.2000 with immediate effect, namely:-

AMENDMENT

In CATEGORY-V, for the existing item No. 45, the following shall be substituted, namely:-

“45. Soap including toilet soaps, detergent cakes and powders but not including washing soap (desi).”

By order,

Sd/-

Commissioner-cum-Secretary.

EXCISE & TAXATION DEPARTMENT

CORRIGENDUM

Shimla-2, the 30^th April,2001

Date of Publication 17.5.2001.

No EXN-F(II)8/2000:- In this department notification No. EXN-F(11)8/2000, dated 12-1-2001 published in Rajpatra, Himachal Pradesh (Extra-ordinary) on 17.1.2001 issued under section 40 of the Himachal Pradesh General Sales Tax Act,1968, in Form S.T.XI-A, in column 9 thereof, for the alphabet and sings “ S.T.XI-A”, read “S.T.XI.”,

By order,

Sd/-

Commissioner-cum-Secretary.

GOVERNMENT OF HIMACHAL PRADESH

EXCISE AND TAXATION DEPARTMENT

Dated:Shimla-2, the 20^th May, 2001

Date of publication 26^th May,2001

NO:EXN-F(17)-1/95- In exercise of the powers conferred by sub-section (2) of section 7 of Himachal Pradesh General Sales Tax Act, 1968 (Act No.24 of 1968), the Governor of Himachal Pradesh, proposes to make the following amendments in Schedule ‘B’ appended to the said Act (hereinafter called the ‘said Schedule’), namely:-

DRAFT AMENDMENT

In the said Schedule after item No. 81, the following item No. 82 shall be added, namely:-

“82. Hurricane Lantern, Wick Stoves and their parts”.

Any interested person who has any objections(s)/ suggestion(s) to the proposed amendments may file the same in writing to the Excise and Taxation Commissioner, Himachal Pradesh, Shimla-171009 within a period of 30 days from the date of publication of notification in the Rajpata, Himachal Pradesh. The objection(s)/suggestion(s) received within the prescribed period shall duly be considered before the finalisation of the Draft Amendment.

By order

Commissioner-cum-Secretary(E&T) to the

Government of Himachal Pradesh.

Notification No. LLRD - (6)-7/2001-Leg

Dated :- 08-06-2001 Published on:- 13-062001

Act No.14 of 2001

THE HIMACHAL PRADESH GENERAL SALES TAX (AMENDMENT) ACT, 2001

(As assented to by the Governor on 8^th Day of June, 2001)

AN ACT

further to amend the Himachal Pradesh General Sales Tax Act, 1968 (Act No. 24 of 1968).

BE it enacted by the Legislative Assembly of Himachal Pradesh in the Fifty-second Year of the Republic of India, as follows:-

Short title and commencement..

1. (1) This Act may be called the Himachal Pradesh General Sales Tax (Amendment) Act, 2001.

(2) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.

Amendment of section 6.

2. In section 6 of the Himachal Pradesh General Sales Tax Act, 1968, in sub-section (1), in first proviso, for clause (b), the following shall be substituted, namely:-

“(b) Liquor (Country Liquor, Foreign Liquor and Indian Made Foreign Liquor including Beer but excluding Indian made cider and wines), all arms including rifles, revolvers, pistols and ammunition, Polythene bags and Timber (but not including converted timber), on which a tax at the rate not exceeding 30 paise in a rupee,shall be levied”.

GOVERNMENT OF HIMACHAL PRADESH

EXCISE & TAXATION DEPARTMENT

NOTIFICATION

No. EXN-F (11)3/99-VI (i) Dated: Shimla-171002, 27^th June, 2001.

In exercise of the powers conferred on him under proviso to sub-section (1) of section 6 of the Himachal Pradesh General Sales Tax Act, 1968 (Act No. 24 of 1968), the Governor of Himachal Pradesh proposes to make the following amendments in Schedule ‘A’ appended to the aforesaid Act (hereinafter called the ‘said Schedule’), namely:-

AMENDMENTS

In the said Schedule after the existing item No. 70, the following item No. 71 shall be added, namely:-

“71. Televisions, Video Cassette Recorders, Video Cassette Players or other similar equipment, Audio CD Players, Video CD and DVD Players, Photocopiers, Fax machines, Teleprinters, Microwave ovens and Vacuum Cleaners and spare parts and accessories thereof.”

Any interested person who has any objection(s)/suggestion(s) in the proposed amendments, may file the same in writing to the Excise and Taxation Commissioner, Himachal Pradesh, Shimla-171009 within a period of 30 days from the date of publication of Notification in the Rajpatra Himachal Pradesh. The objection(s)/suggestion (s) received within the specified period shall be duly considered before the finalisation of the draft amendments.

By Order,

Commissioner-cum-Secretary (E&T) to the

Government of Himachal Pradesh.

GOVERNMENT OF HIMACHAL PRADESH

EXCISE & TAXATION DEPARTMENT

NOTIFICATION

No. EXN-F (11)3/99-VI Dated: Shimla-171002, 27^th June, 2001.

In exercise of the powers conferred on him under section 6(1) of the Himachal Pradesh General Sales Tax Act, 1968, read with section 20 of the Himachal Pradesh General Clauses Act, 1968, the Governor of Himachal Pradesh is pleased to make the following amendments in the Table of this Department Notification No.EXN-F (1)5/2000 dated 18.8.2000 (hereinafter called the ‘said notification’), published in Rajpatra, Himachal Pradesh (Extraordinary) on 21.8.2000 with immediate effect namely:-

AMENDMENTS

In the said notifiation,---

(a) in CATEGORY – V, the existing item No. 5, 6 and 13 shall be omitted;

(b) In CATEGORY –VII, the existing item No. 9 shall be omitted; and

“1. All ornaments, jewellery, precious -- 2%

stones, bullion and specie and articles

of gold, silver and precious metals.

2. Dhoop and Aggarbaties --2%.”

By Order,

Commissioner-cum-Secretary (E&T) to the

Government of Himachal Pradesh.

GOVERNMENT OF HIMACHAL PRADESH

EXCISE AND TAXATION DEPARTMENT

Dated: Shimla-2, the 24^th July, 2001

Date of publication 26th July, 2001

NO:EXN-F(1)-5/2000.- In exercise of the powers conferred by sub-section (2) of section 1 of Himachal Pradesh General Sales Tax (Amendment) Act, 2000 (Act No.14 of 2001), the Governor of Himachal Pradesh is pleased to appoint the 30^th day of Jully, 2001 as the date on which the provisions of the aforesaid amendment Act shall come into force in Himachal Pradesh.

By order

Commissioner-cum-Secretary(E&T) to the

Government of Himachal Pradesh.

GOVERNMENT OF HIMACHAL PRADESH

EXCISE AND TAXATION DEPARTMENT

Dated:Shimla-2, the 8^th August, 2001

Date of publication:08-08-2001

No. EXN-F-(11) 3/99-VI- In exercise of the powers conferred on him under section 6(1) of the Himachal Pradesh General Sales Tax Act, 1968 read with section 20 of the Himachal Pradesh General Clauses Act, 1968, the Governor of Himachal Pradesh is pleased to make the following amendments in the table of this Department Notification No. EXN-F (1) 5/2000, dated the 18^th August, 2000 (hereinafter called the ‘said notification’) published in Rajpatra, Himachal Pradesh (Extra ordinary) on 21.8.2000 with immediate effect, namely:-

AMENDMENTS

In the said notification._

(a) In Category V, ____

(i) after the existing item No. 4, the following item No.5 shall be inserted, namely:-

“5. All watches and parts thereof including clocks, time pieces and parts thereof.

(ii) after the existing item No. 18, the following new item No. 18-A, shall be inserted, namely:-

“18-A. Diesel 12%

(b) In Category VI, the existing item No.1 shall be omitted;

(i) after the existing item No. 6 and 15, the following items No. 6-A and 15-A shall be respectively inserted, namely:-

“6-A Chemical Fertilizers. 4%”; and

“15-A Insecticides. 4%”; and

(ii) after the existing item No. 20, the following item No.21 shall be inserted, namely:-

“21. Pesticides. 4%.”

By order/-

Commissioner-cum-Secretary(E&T) to the

Government of Himachal Pradesh.

GOVERNMENT OF HIMACHAL PRADESH

EXCISE AND TAXATION DEPARTMENT

Dated:Shimla-2, the 8^th August, 2001

Date of publication: 08-08-2001

No. EXN-F-(11) 3/99-VI- Whereas the Draft Amendments in Schedule “B” appended to the Himachal Pradesh General Sales Tax Act, 1968, were published in Rajpatra, Himachal Pradesh (Extra ordinary) dated 18.3.2000 vide notification No. EXN-F(11)-3/99 (ii) dated 18.3.2000, in pursuance of the provisions of sub-section (2) of section 7 of the Act ibid for inviting objections/ suggestions from the person(s) likely to be affected thereby;

And whereas some objections/suggestions have been received within stipulated period in this behalf.

Now, therefore, after considering the objections/suggestions received in this behalf, the Governor of Himachal Pradesh in exercise of the powers conferred on him under sub-section (2) of section 7 of the Act, ibid is pleased to make the following amendments in the “said Schedule”) namely:-

AMENDMENTS

In the said Schedule,_

(a) for item No. 28, the following shall be substituted, namely:-

“28, Fertilizers except Chemical Fertilizers and Oil-cakes; and

(b) Item No. 54 shall be, omitted.

By order/-

Commissioner-cum-Secretary(E&T) to the

Government of Himachal Pradesh.

GOVERNMENT OF HIMACHAL PRADESH

EXCISE AND TAXATION DEPARTMENT

Dated:Shimla-2, the 8^th August, 2001

Date of publication : 08-08-2001

No. EXN-F-(11) 3/99-VI- In exercise of the powers conferred by sub-section on (2) of Section 7 of the Himachal Pradesh General Sales Tax Act, 1968 (Act No. 24 of 1968), the Governor of Himachal Pradesh proposes to make the following amendments in the Schedule ‘B’ appended to the said Act (hereinafter called the ‘said Schedule’) namely:-

AMENDMENTS

In the said Schedule, for item No. 81, the following shall be substituted, namely:-

“81 Brick bats.”

Any interested person who has any objection(s)/ suggestion(s) to the proposed amendments, may file the same in writing to the Excise and Taxation Commissioner, Himachal Pradesh, Shimla-171009 within a period of 30 days from the date of publication of notification in the Rajpatra Himachal Pradesh. The objection(s)/ suggestion(s) received within the prescribed period shall be duly considered before the finalisation of the draft amendments.

By order/-

Commissioner-cum-Secretary(E&T) to the

Government of Himachal Pradesh.

Date of publication

Dated: Shimla-171002 14 the August,2001.

NOTIFICATION

No.EXN.-F (1)8/77-IV -Whereas the draft amendment in Schedule ‘B’ appended to the Himachal Pradesh General Sales Tax Act.1968 (Act No. 24 of 1968) was published in the Rajpatran (Extra-ordinary) Himachal Pradesh dated 26.3.2001 vide this department notification No. EXN-F(1)8/77-IV dated 20.3.2001 in pursuance of the provisions of sub section (2) of section 7 of the aforesaid Act for inviting objections and suggestions from the person(s) likely to be effected thereby;

And whereas a suggestion was received, which was duly considered.

Now, therefore in exercise of the powers conferred by sub-section (2) of section 7 of the Himachal Pradesh General Sales Tax Act,1968 (Act No. 24 of 1968) the Governor, Himachal Pradesh is pleased to make the following amendment with immediate effect in Schedule ‘B’ appended to the said Act ( hereinafter called the said Schedule) namely:-

AMENDMENT

In the said Schedule after item No.81, the following item No.82, shall be added, namely:-

82.Hurricane Lantern, Wick Stoves and their parts.

By order,

Commissioner-Cum-Secretary (E&T) to the

Government of Himachal Pradesh