- The Himachal Pradesh Taxation (On Certain Goods Carried by Road) Amendment Bill, 2023, was introduced in the Himachal Pradesh Legislative Assembly on September 21, 2023. It seeks to amend the Himachal Pradesh Taxation (On Certain Goods Carried by Road) Act, 1999. The Act provides for the levy of tax on certain goods carried by road in Himachal Pradesh. These goods include fruits, vegetables, seeds, minerals, and timber.
- Tax rate on transporting goods: Under the Act, a tax is levied and paid to the state government on specified goods transported by road using a mechanical vehicle or cart. The tax is not levied on goods transported by railways and airways. The Act provides for a differential levy of tax depending on the distance covered for transporting goods. Transporting goods for more than 250 km is taxed at twice the rate as compared to goods transported for less than 250 km. Schedule-I of the Act provides for the tax rate levied on various goods. The Bill omits the differential taxation of goods. Transportation of goods will be taxed at a uniform rate as specified in Schedule-I of the Act.
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