In exercise of the powers conferred by section 17 of the Assam Value Added Tax Act, 2003 (Assam Act VIII of 2005), hereinafter referred to as the principal Act, the Governor of Assam is hereby pleased to make the following amendment by way of modification of serial number 52 and addition of new serial numbers 84, 85 and 86 with entries thereto in First Schedule, by way of omission of serial numbers 64, 85, 94, 1 13, 126 and 131 with entries thereto and addition of new serial numbers 132, 133, 134 and 135 with entries thereto in Part-A of Second Schedule, by way of modification of serial number 9(ii) with entries thereto in Part-B of Second Schedule, by way of modification of serial numbers 1 and 4 and addition of new serial numbers 9, 10 and 11 with entries thereto in Third Schedule and by way of modification of serial numbers 8, 26 and 27(iii) with entries thereto in Fourth Schedule and by way of modification of serial numbers 1 , 2 and 3 with entries thereto in Fifth Schedule to the said Act, in the manner hereinafter appearing, namely:-
l. In the principal Act, in the First Schedule, -
(i) existing serial number 52 with entries thereto shall be modified as follows:
" 52. Indigenous Mekhela Chadar which are produced locally"
(ii) after serial number 83, new serial numbers 84,85 and 86 with entries thereto shall be added, namely: -
"84. Candle
85. Tamarind
86. Khandsari".
2. In the principal Act, in the Second Schedule, -
(a) in Part-A,
(i) serial numbers 64, 85, 94, 113, 126 and 131 with entries thereto shall be omitted;
(ii) after serial number 131, new serial numbers 132, 133, 134 and 135 with entries ther to shall be added, namely: -
"132. E-rickshaw
133 . Citronella oil
134 . Packaged drinking water
135 . LED bulbs, LED tubes and their in-built fixtures"
(b) in Part-B the existing serial number 9(ii) with entries thereto shall be modified as follow
"9(ii). Videophones and mobile phones the maximum retail price per piece of which does not exceed rupee five thousand and parts and accessories thereof
3.In the principal Act, in the Third Schedule,-
(i) existing Serial numbers 1 and 4 with entries thereto shall be modified as follows:
4. In the principa Act, in the Fourth Schedule, existing serial numbers 8, 26 and 27(iii) with entries the to shall be modified as follows:-
5. In the principal Act, in Fifth Schedule, existing serial numbers 1, 2 and 3 with entries thereto shall be modified as follows:-
This notification shall come into force on the date of its publication in the Official Gazette.
V. B. PYARELAL,
Additional Chief Secretary to the Government of Assam,
Finance (Taxation) Department.