The Government of Himachal Pradesh on April 16, 2026, notified the Himachal Pradesh Value Added Tax (Amendment) Act, 2026, to further amend the Himachal Pradesh Value Added Tax Act, 2005 to introduce a new welfare-oriented levy. The amendment inserts a definition of “Orphan and Widow Cess” under Section 2, assented on April 12, 2026.
A new Section 6-A has been inserted to provide for levy of this cess in addition to VAT on Petrol and High Speed Diesel (HSD). The cess rate will be notified by the State Government, subject to a maximum cap of ₹5 per litre, and will be levied at the point of first sale in the State.
The proceeds collected from this cess shall be credited to a dedicated Orphan and Widow Welfare Fund and utilized specifically for welfare measures benefiting orphans and widows in the State.
[Act No. 11 of 2026]
