Chartered Accountants for Manali, Kullu and Himachal Businesses
We are opening a TAXAJ office in Manali in April 2027. Until then our team serves Manali, Kullu and the rest of Himachal Pradesh online and by phone: hotel and homestay accounts and GST, company registration, income tax, payroll and compliance.
Who we work with in the Kullu valley
Hotels & resorts
Room-tariff GST, bookkeeping, OTA reconciliation and seasonal payroll.
Homestays
Registration under the 2025 Home Stay Rules, GST where it applies and the owner's return.
Cafés & restaurants
5% GST on food, FSSAI, POS-to-books reconciliation.
Adventure & travel operators
Tourism registration, GST on packages and TDS on agents.
Apple growers & traders
Agricultural income, cold-storage and trading businesses, partnership and LLP set-up.
New companies & LLPs
Incorporation with RoC Shimla and the right structure for land rules.
Company registration in Himachal →Himachal rules every Manali business runs into
| Topic | Position in Himachal Pradesh |
|---|---|
| Buying land (section 118) | Under section 118 of the Himachal Pradesh Tenancy and Land Reforms Act, 1972, a non-agriculturist cannot buy land in the state without State Government permission. Most people from outside Himachal, and every company, count as non-agriculturists. Leases and permission applications need planning before you incorporate or sign anything. |
| Homestays | The Himachal Pradesh Home Stay Rules, 2025 were notified on 25 June 2025: up to six rooms and twelve beds, Silver, Gold and Diamond categories, registration fees of about ₹3,000 to ₹18,000 depending on category and location, and GST for Gold and Diamond units. Existing homestays had to re-register. The government has asked for a review after objections, so check the current fee before you apply. |
| Hotels and tourism trade | Hotels, travel agents and adventure-sports operators register with the Department of Tourism under the Himachal Pradesh Tourism Development and Registration Act, 2002. |
| GST on rooms | From 22 September 2025, rooms up to ₹7,500 a night are taxed at 5% without input credit; above that 18% with credit. Restaurants are 5% unless the hotel is a “specified premises”. Himachal's GST state code is 02. |
| Registrar of Companies | The RoC-cum-Official Liquidator at Shimla covers the whole state. Regional Director matters went to the new Regional Director, Northern Region-II at Chandigarh from 16 February 2026. |
| Professional tax | Himachal Pradesh does not levy professional tax, so there is nothing to register or deduct for staff working here. Compare with other states in our professional tax finder. |
Apple income and income tax
Income from growing and selling your own apples is agricultural income and is exempt. But if you also have other income above the basic exemption, the agricultural income is added in to work out the rate on the rest. Grading and packing your own fruit for market still counts as agricultural, but cold storage for others, juice or processing units and buying other growers' fruit for resale are business income. We separate the two in the books so the exemption holds up if it is questioned.
What a monthly engagement covers
- Bookkeeping from booking engine, OTA, POS and bank data
- GST returns, the 5%/18% credit split and the annual return
- TDS on rent, contractors and salaries, with quarterly returns
- Seasonal payroll, PF and ESI
- Year-end accounts, tax audit where it applies and income-tax returns
Areas we serve
In Shimla district? See CA in Shimla. Company or compliance work elsewhere in the state: company registration in Himachal Pradesh.
Frequently asked questions
When will the TAXAJ Manali office open?
In April 2027. We will publish the address on this page when it opens. Until then we serve Himachal clients online and by phone.
Can a company or someone from outside Himachal buy land in Manali?
Not without State Government permission. Under section 118 of the Himachal Pradesh Tenancy and Land Reforms Act, 1972, a non-agriculturist, which includes most people from outside the state and every company, needs permission to buy land. Many businesses lease instead.
How many rooms can a homestay in Himachal have?
Up to six rooms and twelve beds under the Himachal Pradesh Home Stay Rules, 2025. Homestays are graded Silver, Gold or Diamond, with registration fees of roughly Rs 3,000 to Rs 18,000 depending on category and location; Gold and Diamond units come under GST.
Which RoC handles companies in Himachal Pradesh?
The RoC-cum-Official Liquidator at Shimla, for the whole state. Regional Director matters went to the Regional Director, Northern Region-II at Chandigarh from 16 February 2026.
Is income from my apple orchard taxable?
Income from growing and selling your own apples is agricultural income and is exempt, but it is added in to work out the tax rate on your other income if that is above the basic exemption. Cold storage for others, processing units and trading other growers' fruit are business income.
Other TAXAJ offices
Start with us now, meet us in Manali in 2027
Hotel, homestay or a new company in the valley: tell us what you need and get a fixed quote.
Reviewed by CA Abhilesh Jha · Last updated 16 October 2026. Rules change often; we confirm the position that applies to you before we file.