SECTION 9 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 – LEVY AND COLLECTION
RATE OF STATE TAX SCHEDULES NOTIFIED UNDER SECTION 9(1)
AMENDMENT IN NOTIFICATION NO.1/2017-STATE TAX (RATE) [NO.FTX.56/2017/14], DATED 29-6-2017
NOTIFICATION NO.19/2017-STATE TAX (RATE) [NO.FTX.56/2017/80], DATED 11-9-2017
In exercise of the powers conferred by sub-section (1) of section 9 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam, on the recommendations of the Council, hereby makes the following amendments in the notification No. FTX.56/2017/14, dated 29th June, 2017 (Notification No. 1/2017-State Tax Rate) issued by the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette. Extraordinary, No.335 dated the 29th June, 2017, namely;—
In the said notification, in Schedule-III – 9%, between serial number 452 and serial number 453, and the entries relating thereto, the following serial number and entries shall be inserted, namely:—
| (1) | (2) | (3) |
| “452A | 4011 70 00 | Tyre for tractors |
| 452B | 4013 90 49 | Tube for tractor tyres |
| 452C | 8408 20 20 | Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor |
| 452D | 8413 81 90 | Hydraulic Pumps for Tractors |
| 452E | 8708 10 10 | Bumpers and parts thereof for tractors |
| 45 2F | 8708 30 00 | Brakes assembly and its parts thereof for tractors |
| 452G | 8708 40 00 | Gear boxes and parts thereof for tractors |
| 452H | 8708 50 00 | Transaxles and its parts thereof for tractors |
| 452-I | 8708 70 00 | Road wheels and parts and accessories thereof for tractors |
| 452J | 8708 91 00 | (i) Radiator assembly for tractors and parts thereof (ii) Cooling system for tractor engine and parts thereof |
| 452K | 8708 92 00 | Silencer assembly for tractors and parts thereof |
| 452L | 8708 93 00 | Clutch assembly and its parts thereof for tractors |
| 452M | 8708 94 00 | Steering wheels and its parts thereof for tractor |
| 452N | 8708 99 00 | Hydraulic and its parts thereof for tractors |
| 452-O | 8708 99 00 | Fender, Hood, wrapper, Grill Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors”, |
This notification shall come into force with effect from 18th August, 2017.