The Assam Value Added Tax (Amendment) Act, 2015
# 1 Registered No.-768/97

## THE ASSAM GAZETTE

###### .~~e:t

##### EXTRAORDINARY

### ~~<P'i~~~~

###### PUBLISHED BY THE AUTHORITY

iT~ 276 Wr9J:f, 1~' 30~, 2015, 8~, 1937 (l"I<P)

###### ).;0. 276 Dispur, Wednesday, 30th September, 2015, 8th Asvina, 1937 (S.E.)

 GOVERNMENT OF ASSAM

 ORD ERS BY THE GOVERNOR
 LEGISLATIVE DEPARTMENT: : : LEGISLATIVE BRANCH

 NOTIFICATION

 The 30th September, 2015

 No. LGL.612003/134.- The following Act of the Assam Legislative Assembly which received

 the assent of the Governor on 20'hSeptember, 2015 is hereby published for general informati on.

 ASSAM ACT NO. XXIV OF 2015

 (Received the assent of the Governor on 20[th] September, 2015)

 THE ASSAM VALUE ADDED TAX (AMENDMENT) ACT, 2015


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###### 1338 THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER30, 2015

#### AN
##### ACT

to amend the Assam Value Added Tax Act, 2003.

Preamble. Whereas it is expedient to amend the Assam Value Added Tax Act, 2003, Assam

hereinafter referred to as the principal Act, in the manner hereinafter Act VIII
appearing; of2005.

**It is hereby enacted in the Sixty-sixth Year of the Republic o f Ind ia as**

follows: -

Short title, extent 1.( I) This Act may be called the Assam Yalue Added Ta x (Amendment) Act.
and commence-

2015.

rnent .

(2) It shall have the like extent as the principal Act.

(3) It shall be deemed to have come into force on the 17t1: day of June. 20 15

i.e. the date on which the Assam Value Added Tax (Amendment)
Ordinance, 2015 came into force.

.Amendment of 2. In the principal Act, in Section 10. for sub-section (l A), the fo ll ow ing sha ll
Sect ion 1(' be ;, ~.bs : i tllted, riamely:-

"(I Aj N otwithstanding anyth ing contained in this Act, the retail ' on
license holder for potable liquor mentioned in [he Fourth Schedule,
except country spirit, shall pay output tax on sale made by him at [he
rate ofsix percent without any set off of the tax paid on purchases made
from Bonded Warehouse in the State, subject to the condition that such
potable liquor are purchased locall y from bonded warehouse of the
State."

Amend me nt of 3. In the principal Act, inSection 14, -
Section 14.

(i) Sub-section (JA) shall be omitted;

(ii) inSub-section (6), -

(a) in clause (h). for the existing proviso. the following shall be

substituted, numely:-

. "Provided that [he input tax credit maj be all owed for
the tax paid in excess of the amount of tax that would have been
leviable .had the goods been sold in the course of inter-state trade
or commerce to a regis tered dealer;"

(b) in clause (i), for the existing proviso, the following shall be
substituted, namely:-

>"Provided that the input tax credit shall be allowed for
the tax paid on the raw materials in excess of the -tax that would
have been leviable had such raw materials been sold in the
###### course:of inter-state trade or commerce to a registered dealer;".

4. In the prin cipal Act, the schedules shall be am ended as foll ow s:-

Amendment of
Schedu les.

(i) in the First Schedule, after existing serial number 74, the following

new serial numbers 75,76,77,78,79,80,81,82 and 83 with entries
thereto shall be added, namely: -

###### "75. Embroidery or zari articles, that is to say,- mu, zari, kasab.saima,
dabka , chumki, gota sitara, naqsi, kora, glass bead.badla


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###### THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 30, 2015 1339

78. Writinginstrument including pencil, maximum retaiI price per piece of
which does not exceed rupees ten.

79. School bag maximum retail price per piece of which does not exceed

rupeestwo hundred and fifty.

80. HDPE' Cocoon crate, HDPE Mountage with frame, HDPE Plastic
Cocoon Harvesting box, HDPE Rearing Trays for silkworms.
81. Yam DernierScale Weghing range-natural silk.
82. Medicinal oxygen and oxygen used in hospital.
83. Drugs for treatment of cancer, such as, Arnphotrocin-B Inj, Anastrozole

Tab, Bicalutarnide Tab, Interferon Alfalnj, Capecitabine Tab, Calcium
Folinate Inj, Cyclophosphamide Tab, Cytarabine Inj, Dasatinib Tab,
Erlotinib Tab, Fludarabine Phosphate Tab, Flutamide Tab, Gefitinib
Tab, Letrozole Tab, Peg Filgrastim Inj, Methotrexate Tab,
Mitoxantrome lnj, Tamoxifen Citrate Tab, Apripitant Cap, Etoposide
Cap, Etoposide Inj, Hydroxyurea Cap, Imatinib Mesylate Tab,
Lomustine Cap, Sunitinib Maleate Cap, Ternozolamide Cap,
Thalidomide Tab, Bevacizumab Inj, Bleomycin Inj, Carboplatin Inj,
Cisplatin Inj, Cyclophosphamide Inj, Dactinomycin Inj , Daunorubicin

Hcl Inj, Docetaxel Inj, Doxorubicin Hel Inj, Epirubicin Hel Inj,
Filgrastirn Inj, Fluderabine Phosphate Inj, 5-Fu Inj, Gemicitabine Inj,
Ifospharnide With Mesna Inj, Irinotecan Hcl Inj, L-Asparaginase Inj,
Melphalan Tab, Lyposamal Doxorubicin Inj, Methotrexate Inj,

Mitomycin lnj, Merceptapurine Tab, Oxaliplatin Inj, Paclitaxel Inj,
Procarbazine Cap, Rituxirnab Inj, Topotecan Hcl lnj, Vinblastine
Sulphate Inj, Vincristine Sulphate Inj, Zolendronic Acid lnj,

lfosphamide With Mesna Inj, Methotrexate Inj .(P/F), Paclitaxel Inj.
Ibandronic Acid Inj, Dacarbazine Inj, Gosereline Inj, Filgrastim Inj,
Vinorelbine Inj, Thalidomide Cap, Busulfan Tab, Mesna lnj,
Bortezomib Inj, Lenalidomide Tab, Pernetrexed lnj, Trastuzurnab lnj,
Paclitaxel Inj, Rituximab Inj, Pazopanib Tab, Nimotuzumab Inj,

Bendarnustin Inj and any other drugs that is critical and directly
required for the treatment of cancer .".

###### (ii) in the Second Schedule, in Part-A,-

 (a) the existing serial number 71 and 82 with entries thereto shall be omitted;

 (b) the existing serial numbers 70, 88, II I and 116 with entries thereto shall be modified as follows:-

 "70. ",Writing instruments, the maximum retail price per piece : of which exceeds rupees ten rupees but does not exceed , rupees one thousand."

 "88. to Textile made-ups, i.e., fabric that has under gone a
 .stitching process but excluding bleaching, dyeing,
 ,water/shrink proofing, organdie process and (ii):Saree that has undergone stitching process and max imum

:-retail price per piece of which exceeds rupees five

###### ;hundred."
 "Il l. Drugs and medicines, whether patent or proprietary,
 including vaccines, disposable hypodermic syringes,
 hypodermic needles, catguts, sutures, surgical dressings, medicated ointments produced under the Drugs and Cosmetics Act, 1940 (23 of 1940), but exclud ing anti- malaria drugs mentioned in entry at serial number 65 and drugs for treatment of cancer mentioned in entry at serial number 82 of the First Schedule."

 " 116.(i) Globe, maps, geometry boxes, colour boxes, crayons,
 : sharpeners and erasers. . (ii) Pencil maximwn retail price per piece of which exceeds
 .:rupees ten."


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1340 THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 30, 2015

(iii) in the Third Schedule, -

(a) the existing serial numbers I and 2 with entries thereto
shall be modified as follows:-

###### "1.. Gold ornaments excluding locally
handmade gold jewellery

###### 2. Silver and silver items including silver
bullion but excluding locally
handmade silver jewellery I".

(b) after the omitted serial number 6, a new serial number 7 with
entries.thereto shall be added, namely: -

"7. Locally handmade gold and silver 0,5"
jewellery

###### (iv) in the Fourth Schedule, the existing serial number n(b) with

entries thereto shall be modified as follows»

"23. (b) Pre-owned cars having Rs. 10,000
engine capacity above per car"
1000 cc

Repeal and 5. (1) The Assam Value Added Tax (Amendment) Ordinance, 2015 is Assam
savings. hereby repealed. Ordinance

IV of2015.

(2) Notwithstanding such repeal, anything done or any action taken
under the Ordinance so repealed shall be deemed to have been
done or taken under the corresponding provisions of this Act, as if
this Act had come into force on the date on which the said
Ordinancecarne into force.

S. M. BL'ZAR BARUAH,

Secretary to the Government ofAssam,

Legislative Department, Dispur.

Guwahati : Printed and Published by the'Dy. Director (P & S), Directorate of Ptg, & Sty. Assam, Guwahati-21 .


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