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  • Himachal Pradesh VAT

    In 2005, the State of Himachal Pradesh passed the Himachal Pradesh VAT Act in order to establish the rules and regulations by which VAT would be implemented and collected in the state. The Excise and Taxation Department in the state of Himachal Pradesh collects state revenue through taxes, levies, and duties. The department has also been responsible for the efficient collection of taxes and raising the total tax revenue from Rs.836 crore in 2003-04 to Rs.2274 crore in 2009-10.

    Himachal Pradesh VAT Rates:

    VAT is charged differently for different types of products.

    Schedule A – Part 1: Goods that fall under this section are taxable at 1%.

    Schedule A – Part 1A: Goods that fall under this section are taxable at 2%.

    Schedule A – Part 2: Goods that fall under this section are taxable at 4%.

    Schedule A – Part 2A: Goods that fall under this section are taxable at 5%.

    Schedule A – Part 2AA: Goods that fall under this section are taxable at 9%.

    Schedule A – Part 2: Goods that fall under this section are taxable at 13.75% - which is also the general rate of tax.

    Schedule B: Goods that fall under this section are exempted from taxation under VAT.

    Schedule C: Goods that fall under this section are taxable at 12.5% at every point of purchase.

    Schedule D: Goods that fall under this section are taxable at 25%, 9.7%, 1%, and 12.5%, as per Section 6 (1).

    Schedule E: Goods that fall under this section are taxable at special rates under the Act.

    Himachal Pradesh VAT Registration:

    In order to e-register for VAT in Himachal Pradesh, all eligible and taxable parties can log on to the official website of the Himachal Pradesh Excise and Taxation department and click on e-Registration.

    Once on the e-Registration page, select VAT Registration from the drop-down box and click “Next”.

    A new page will open which contains the link to the VAT Registration form, which must be duly filled in and uploaded on this page itself, along with other mandatory information like the name of the Firm, the name of the Owner, the type of form being filled in, District, and Email ID.

    Himachal Pradesh VAT Forms:

    All forms relating to VAT in Himachal Pradesh can be found on the official website of the Himachal Pradesh Excise and Taxation Department. The e-Declaration form VAT XXXVI-A, VAT XXXVI, etc. are available in direct links, as are the CST forms, and VAT Registration form.

    Himachal Pradesh VAT e-filing and Payment:

    In order to streamline the implementation and collection of VAT, the Excise and Taxation Department of Himachal Pradesh has provided provisions for the e-filing of VAT, and the payment of VAT online. Those who wish to make use of this facility can register and log in to the Department’s official website through the e-services tab. Once here, registration must be done, and the required forms can be used to e-file VAT.

    The online payment gateway can be accessed after entering the required authentication details. Post logging in, users must enter details like their PAN number and bank account details.

    Himachal Pradesh VAT FAQ:

    1. Can dealers and those liable to pay VAT file normal returns and make payments online?

      Yes, through the official website of the Excise and Taxation Department, Government of Himachal Pradesh.

    2. Are farmers liable to pay VAT?

      No, farmers do not need to pay VAT.

    3. How is Input tax credit to be claimed?

      The input tax credit is made available on the basis of the tax invoice, which is to be maintained by and with the dealer.

    4. Who is liable to pay VAT?

      The following parties are liable to pay VAT:

      • Any dealer who imports goods from outside Himachal Pradesh of any value.
      • Any dealer who himself manufactures/purchases goods for sale of amount exceeding Rs.2,00,000.
      • Any dealer running Hotel, Restaurant, Bakery etc. whose taxable quantum exceeds Rs.2,00,000.
      • Any dealer running Hotel, Restaurant, Bakery etc. whose taxable quantum exceeds Rs.2,00,000.
      • In relation to any other dealer Rs.6,00,000.
    TAX
    Forms:
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