The Assam Value Added Tax Act, 2003. Notifications
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Body Notification No.FTX.55/2005/Pt-VII/63- Dated 10th August, 2016

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:

1	Gold ornaments excluding locally hand-made jewellery	2
4(i)	Gold bullion sold through Metals and Minerals Trading Corporation of India(MMTC), Guwahati.	0.75
(ii)	Gold Bullion other than those mentioned at (i)	1"
(ii) after serial number 8, new serial numbers 9, 10 and 11 with entries thereto shall be added, namely: -
"9	Gur, jaggery and edible variety of rub-gur	2
10	Baby feeding bottles and nipples	2
1 1.	Kerosene stove and their parts	2".

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:-

"8.	Bitumen and bitumen emulsion	6
26	Furnace Oil	6
27	(iii) Cigarettees
	(a) Filter cigarettes of length (including the length of the filter, the length of filter being 11 mm or its actual length, whichever is more) exceeding 75 mm	Rs. 1,850 per thousand sticks
	(b) Filter cigarettes of length (including the length of the filter, the length of filter being 11 mm or its actual length, whichever is more) exceeding 70 mm but not exceeding 75mm	Rs. 1,450 per thousand sticks
	(c) Filter cigarettes of length (including the length of the filter, the length of filter being 11 mm or its actual length, whichever is more) exceeding 65 mm but not exceeding70 mm;	Rs. 975 per thousand sticks
	(d) Filter cigarettes of length (including the length of the filter, the length of filter being 11 mm or its actual length, whichever is more) exceeding 60 mm but not exceeding 65 mm	Rs. 775 per thousand sticks
	(e) other than Filter cigarettes not exceeding 65 mm	Rs. 750 per thousand sticks
	(f) Cigarettes not falling in any of the above category	Rs. 1,850 per thousand sticks."

5. In the principal Act, in Fifth Schedule, existing serial numbers 1, 2 and 3 with entries thereto shall be modified as follows:-

1	All other goods not covered by First, Second, Third and Fourth Schedule	15
2	Works Contract	15
3	Lease transactions	6".

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.