Commodity-wise Rates of General Sales Tax in Himachal Pradesh (Category V to I) (As on 01-07-2001) | |
Goods. | Rate of Tax |
Category -V | |
A.S.C.R. Conductors. | |
Adhesives. | |
Aerated water. | |
Air circulators. | |
All watches and Parts thereof including Clocks, Time pieces and Parts thereof | |
Omiited | |
Articles made wholly or Principally of Stainless steel but not including Surgical instruments, Filters, Blades, Razors and utensils | |
Asphaltic Roofings | |
Binoculars, Telescopes and Opera Glasses | |
Cables | |
Cigarette Cases and Lighters | |
Cinematographic Equipment including Cameras, Projectors and Sound recording and Reproducing Equipments, Lenses, Films and Part and Accessories required for use therewith | |
Omitted | |
Converted Timber | |
Cosmetics, Perfumery and Toilet Goods but not including Tooth-Paste, Tooth Powder,Tooth Brush Soap, Kumkum, Dhoop and Aggarbatti | |
Cushions and Mattresses | |
Cutlery (Table) | |
Dictaphone and other similar Apparatus for Recording Sound and Spare Parts thereof | |
Diesel | |
Electrical Appliances excluding Electric Tubes , Electric bulbs, Electric motors, Motor starters and mono-block Pumping sets | |
Fire works. | |
Furs and Articles of Personal or Domestic use made from Furs. | |
Glassware, Glaze-ware and Chinaware including Crockery | |
Gramophones and Component Parts thereof and Records | |
Hair oils. | |
Ivory Products | |
Laminated sheets and Sunmica sheets | |
Leather goods but not including footwear. | |
Lifts and Elevators | |
Marble and Marble-chips | |
Motor cycles and Motor cycle combinations, Motor scooters, Motorettes and accessories thereof but not including Tyres, Tubes and Spare Parts thereof | |
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 | |
Musical instruments | |
Naphtha | |
Oxygen and Gases excluding Cooking gas | |
P.V.C. articles but not including Plastic Footwear | |
Perambulators | |
Photographic and other Cameras and Enlargers, Lenses, Films and plates, Papers and Cloth and other parts and Accessories required for use therewith | |
Pile Carpets | |
Plastic, Celluloid, Bakelite goods and Goods of similar substances of the value exceeding fifty rupees perpiece but not including Polythene Bags and Plastic Footwear | |
Preserved food Articles | |
Refrigerators and Air-conditioning Plants and Component Parts thereof | |
Rubber goods but not including footwear and tyres and tubes. | |
Sandal wood and its Oil | |
Silk excluding Raw silk | |
Soap including Toilet Soaps , Detergent Cakes and Powders but not including washing Soap | |
Sound transmitting Equipment including Telephones and Loudspeakers and Spare Parts thereof | |
Spark Plugs | |
Synthetic Gems | |
Transformers. | |
Transmission wires and Towers | |
Typewriters, Tabulating Machines, Calculating Machines (but not including Computers, Hardware and Software, Printers, UPS systems and other Accessories), Duplicating Machines and Parts thereof. | |
Voltage Stabilizers | |
Washing Machine | |
Weather Proofing compounds | |
Wireless Reception instruments and Apparatus, Radios and Radio-gramophones, Electrical valves, Accumulators, Amplifiers and Loud-speakers and Spare parts and Accessories thereof. | |
Category -III | |
Country Liquor, Narcotics, Molasses, Rectified spirit, Motor spirit including aviation Turbine fuel but Excluding Diesel | |
Indian made Foreign spirit, Indian made Beer but not including Indian made Cider, Sweets and Wine. | |
All arms including Rifles, Revolvers, Pistols and Ammunition | |
Category - II | |
Foreign Liquor, Wines and Beer Imported into India. | |
Lime-stone (non-L.D. Grade) | |
Polythene Bags | |
Timber (Excluding Converted Timber) | |
Category - I | |
Lime Stone (L.D.Grade) |