The Department of State Taxes and Excise, Himachal Pradesh, on March 25, 2026, issued a notification regarding an amendment to the Himachal Pradesh Taxation (on Certain Goods Carried by Road) Act, 1999.
The following has been stated: -
•Amendment issued under the Himachal Pradesh Taxation (on Certain Goods Carried by Road) Act, 1999, revises Schedule I.
•Item No. 22 (Packaged Drinking Water) has been updated in the tax schedule.
•The tax rate is now fixed at ₹3 per 10 litres.
•This replaces the earlier rate applicable to the commodity.
The detailed notification is given in the document below.
[Notification No.: EXN-A(3)-3/2023-Loose]