| Commodity-wise Rates of General Sales Tax in Himachal Pradesh (Category V to I) (As on 01-07-2001) | |
| Goods. | Rate of Tax |
| Category -V | |
| A.S.C.R. Conductors. | |
| Adhesives. | |
| Aerated water. | |
| Air circulators. | |
| All watches and Parts thereof including Clocks, Time pieces and Parts thereof | |
| Omiited | |
| Articles made wholly or Principally of Stainless steel but not including Surgical instruments, Filters, Blades, Razors and utensils | |
| Asphaltic Roofings | |
| Binoculars, Telescopes and Opera Glasses | |
| Cables | |
| Cigarette Cases and Lighters | |
| Cinematographic Equipment including Cameras, Projectors and Sound recording and Reproducing Equipments, Lenses, Films and Part and Accessories required for use therewith | |
| Omitted | |
| Converted Timber | |
| Cosmetics, Perfumery and Toilet Goods but not including Tooth-Paste, Tooth Powder,Tooth Brush Soap, Kumkum, Dhoop and Aggarbatti | |
| Cushions and Mattresses | |
| Cutlery (Table) | |
| Dictaphone and other similar Apparatus for Recording Sound and Spare Parts thereof | |
| Diesel | |
| Electrical Appliances excluding Electric Tubes , Electric bulbs, Electric motors, Motor starters and mono-block Pumping sets | |
| Fire works. | |
| Furs and Articles of Personal or Domestic use made from Furs. | |
| Glassware, Glaze-ware and Chinaware including Crockery | |
| Gramophones and Component Parts thereof and Records | |
| Hair oils. | |
| Ivory Products | |
| Laminated sheets and Sunmica sheets | |
| Leather goods but not including footwear. | |
| Lifts and Elevators | |
| Marble and Marble-chips | |
| Motor cycles and Motor cycle combinations, Motor scooters, Motorettes and accessories thereof but not including Tyres, Tubes and Spare Parts thereof | |
| Motor vehicles, including accessories and Chassis of Motor vehicles but not including Tractors including Tractor trollies and Tractor attachments , Earth moving machinery, Tyres and tubes and spare parts of Motor vehicles | |
| Musical instruments | |
| Naphtha | |
| Oxygen and Gases excluding Cooking gas | |
| P.V.C. articles but not including Plastic Footwear | |
| Perambulators | |
| Photographic and other Cameras and Enlargers, Lenses, Films and plates, Papers and Cloth and other parts and Accessories required for use therewith | |
| Pile Carpets | |
| Plastic, Celluloid, Bakelite goods and Goods of similar substances of the value exceeding fifty rupees perpiece but not including Polythene Bags and Plastic Footwear | |
| Preserved food Articles | |
| Refrigerators and Air-conditioning Plants and Component Parts thereof | |
| Rubber goods but not including footwear and tyres and tubes. | |
| Sandal wood and its Oil | |
| Silk excluding Raw silk | |
| Soap including Toilet Soaps , Detergent Cakes and Powders but not including washing Soap | |
| Sound transmitting Equipment including Telephones and Loudspeakers and Spare Parts thereof | |
| Spark Plugs | |
| Synthetic Gems | |
| Transformers. | |
| Transmission wires and Towers | |
| Typewriters, Tabulating Machines, Calculating Machines (but not including Computers, Hardware and Software, Printers, UPS systems and other Accessories), Duplicating Machines and Parts thereof. | |
| Voltage Stabilizers | |
| Washing Machine | |
| Weather Proofing compounds | |
| Wireless Reception instruments and Apparatus, Radios and Radio-gramophones, Electrical valves, Accumulators, Amplifiers and Loud-speakers and Spare parts and Accessories thereof. | |
| Category -III | |
| Country Liquor, Narcotics, Molasses, Rectified spirit, Motor spirit including aviation Turbine fuel but Excluding Diesel | |
| Indian made Foreign spirit, Indian made Beer but not including Indian made Cider, Sweets and Wine. | |
| All arms including Rifles, Revolvers, Pistols and Ammunition | |
| Category - II | |
| Foreign Liquor, Wines and Beer Imported into India. | |
| Lime-stone (non-L.D. Grade) | |
| Polythene Bags | |
| Timber (Excluding Converted Timber) | |
| Category - I | |
| Lime Stone (L.D.Grade) | |
