Sub: Registration of the Transporters, especially airlines

As per definition clause (55) of section 2 of the Assam Value Added Tax Act, 2003 transporters means any person who, for the purposes of or in connection with or incidental to or in the course of his business transports or causes to transport goods, or holds goods in custody for delivery to any person after transportation and includes railway, shipping company, air cargo terminal, postal service and courier service. Again as per provision of section 28 of the Act transporters are liable to obtain registration and furnish information as prescribed.

It has come to our notice that such transporters are yet to be registered, especially the airlines. In fact all airlines transport taxable goods. It is, therefore, impressed upon all concerned to look into the matter and take necessary step to rgister all airlines for the purpose of the Act.

Action taken report to this effect should be sent to the undersigned within one month.

(Sanjay Lohiya)

Commissioner of Taxes, Assam),

Guwahati.