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Himachal Pradesh Tax on Entry of Goods into Local Area (Second Amendment) Act, 2016

The Himachal Pradesh Tax on Entry of Goods into Local Area (Second Amendment) Act, 2016

Tax20164 sections

This Act is an amendment to the Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010, which regulates taxes on goods entering local areas within the state. It amends Section 3(4)(ii) by adding a specific condition when goods qualify for Schedule-II relief—namely when such goods are used in manufacturing, processing, conversion, job-work, assembling, packing or captive generation of power. The amendment became effective on 1st September 2016, meaning businesses bringing goods into Himachal Pradesh must now consider whether their goods fall under these specific usage categories to determine tax liability or exemption eligibility.

Start reading →Read full ActSections
  1. 1. Short title and commencement
  2. 2. Amendment of section 3
  3. 3. Insertion of new section
  4. 4. Repeal of H.

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