(Last Updated On: May 1, 2018)
SECTION 9 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 [ LEVY AND COLLECTION ]
RATE OF STATE TAX SCHEDULES NOTIFIED UNDER SECTION 9(1) – CORRIGENDUM TO NOTIFICATION NO.1/2017-STATE TAX (RATE) [NO.FTX.56/2017/14], DATED 29-6-2017
NOTIFICATION NO.FTX.90/2016/104, DATED 8-8-2017
In the notification No.FTX.56/2017/14, dated the 29th June, 2017, (Notification No.l/2017-State Tax Rate), of the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, vide No 335 dated the 29th June, 2017,—
(A) In Schedule – I – 2.5%,—
(i) | | in S. No. 59, in column (3), for “1106 10 90”, read “0713”; |
(ii) | | in S. No. 61, in column (2), for “1106 10 90”, read “0713”; |
(iii) | | in S. No. 92,— |
(a) | | in column (2), for “1702”, read “1702 or 1704”; |
(b) | | in column (3), for “Palmyra sugar”, read “Palmyra sugar, mishri, batasha, bura”; |
(iv) | | in S. No. 185, in column (3), for “Agarbatti”, read “Agarbatti, lobhan”; |
(v) | | in S. No. 220, in column (3),— |
(a) | | for “saima”, read “salma”; |
(b) | | for “gotasitara”, read “gota, sitara”; |
(c) | | for “glzal”, read “gizai”; |
(vi) | | in S. No. 234, in column (3), after entry (g), insert “(h) Photo voltaic cells, whether or not assembled in modules or made up into panels”; |
(B) In Schedule – II – 6%,—
(i) | | in S. No. 14, in column (3), after “shelled or peeled”, insert “and desiccated coconuts”; |
(ii) | | in S. No. 16, in column (3), for “Dates”, read “Dates (soft or hard)”; |
(iii) | | in S. No. 56, in column (3), for “serial number 1(f)”, read “serial number 1(g)”; |
(iv) | | in S. No.74, in column (2), for “3302”, read “3301”; |
(v) | | in S. No. 231, in column (3), for “heading 9208”, read “heading 9208 or 9705”; |
(C) In Schedule – III – 9%—
(i) | | in S. No. 55, in column (3), for “(Fountain pen ink and Ball pen ink)”, read “(other than Fountain pen ink and Ball pen ink)”; |
(ii) | | in S. No. 133, in column (3), for “Artificial fur and articles thereof, read “Artificial fur other than articles thereof; |
(iii) | | in S. No. 233, in column (3), omit “Sewing needles”; |
(iv) | | in S. No. 247, in column (3), for “0.12.5 mm”, read “0.15 mm”; |
(v) | | in S. No. 323, in column (2), for “8522 90”, read “8422 90”; |
(vi) | | in S. No. 395, in column (3), for “Optical Fibre”, read “Optical Fibre Cable”; |
(vii) | | in S. No. 447, in column (3), omit “and other pens”; |
(D )In Schedule – IV – 14%—
(i) | | in S. No. 158, in column (3), for “optical fibres optical fibres, bundles or cables”, read “optical fibres, optical fibre bundles or cables”; |
(ii) | | in S. No. 161, in column (3), for “Optical Fiber”, read “Optical Fiber Cables”; |
(i) | | in S. No. 215, in column (3), for “Video games consoles and Machines”, read “Video games consoles and Machines, article and accessories for billiards [9504 20 00], other games operated by coins, banknotes, i.e., casino games [9504 20 00] and others [other than board games of 9504 90 90]”. |
This notification shall come into force with effect from 27th July, 2017.