The Government of Himachal Pradesh on November 20, 2023, issued the Himachal Pradesh Taxation (on Certain Goods Carried by Road) Amendment Act, 2023, to further amend the Himachal Pradesh Taxation (on Certain Goods Carried by Road) Act, 1999.
The following amendments have been stated:
• In Section 3, which states “Levy and rate of tax”:
(i) In sub-section (1), for the words “except railways and airways”, the words “at the rates as specified in column (3) of Schedule-I” have been substituted; and
(ii) Sub-section (2) has been omitted.
[Notification No 13 of 2023]