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 no. 4 of the First Schedule, by way of modification of serial numbers 7, 37, 47 and 52 and by way of insertion of new serial number 104, 105, 106, 107, 108, 109, 110 and 111 with entries thereto in Part-A of Second Schedule, by way of insertion of new serial number 7 with entries thereto in Part-B, by way of insertion of new serial number 169, 170 and 171 with entries thereto in Part-C of Second Schedule, by way of modification of serial number 6 and by way of omission of serial number 21 and by way of insertion of new serial number 26 with entries thereto in Fourth Schedule to the said Act, namely:-
1. In the Principal Act, in the First Schedule, the existing serial number 4 with entries thereto shall be modified as follows, namely:-
"4. Betel leaves and betel nuts (excluding supari and betel nuts for conversion into supari)".
2. In the Principal Act, n Part-A of Second Schedule,-
(i) the existing serial numbers 7, 37, 47 and 52 with entries thereto shall be modified as follows, namely:-
(ii) after serial number 103, the following new serial numbers 104, 105, 106, 107, 108, 109, 110 and 111 with entries thereto, shall be inserted, namely:-
2. In the Principal Act, n Part-B of Second Schedule, new serial number 7 with entries thereto, shall be inserted, namely:-
3. In the Principal Act, n Part-C of Second Schedule, after serial number 168, the following new serial numbers 169, 170 and 171 with entries thereto, shall be inserted, namely:-
(i) winding wires and strips;
(ii) switches, selector switches, fuse switches unit, above 5 amps,;
(iii) contactors, auxiliary contactors, contact block;
(iv) control gears and starters including industrial motor starters;
(v) ammeter, KWH meter, voltmeter;
(vi) insulating materials, insulator;
(vii) jointing materials;
(viii) circuit breakers, HRC fuse, thermostat;
(ix) programmable logic controller, timers;
(x) switch boards, panel boards, distribution boards, control panels, motor control center, power control center, bus duct, burner control cubicle, control desk, push button station, local control station, kiosk, feeder pillar, SMPS;
(xi) electrical relays and single phasing preventor and timers;
(xii) overhead transmission line materials including components, accessories and spare parts thereof including earth spike, stay get, galvanised iron pin, isolators, lightning arrestors, pre-cast concrete pole (PCC pole) and cut outs (fuse unit)."
53. In the Principal Act, in the Fourth Schedule,-
(i) the existing serial number 6 with entries thereto, shall be modified as follows, namely:-
(ii) the existing serial number 21 with entries thereto shall be omitted;
(iii) after serial number 25, the following new serial number 26 with entries thereto, shall be inserted, namely:-
This notification shall come into force on the date of its publication in the official gazette.
H. S. Das
Principal Secretary to the Government of Assam,
Finance Department, Dispur