The Government of Himachal Pradesh on March 20, 2026, issued the Himachal Pradesh Value Added Tax (Amendment) Bill, 2026, further to amend the Himachal Pradesh Value Added Tax Act, 2005.
The following has been stated:
• The act is amended to introduce a new definition of “Orphan and Widow Cess” under Section 2.
• A new Section 6-A is inserted to levy this cess in addition to VAT, on petrol and high-speed diesel at the point of first sale.
o The cess rate will be notified by the Government, with a maximum limit of ₹5 per litre.
o The collected amount will be credited to the Orphan and Widow Welfare Fund.
o The fund will be utilized specifically for the welfare of orphans and widows.
[Bill No. 2 of 2026]
