The Assam Value Added Tax (Amendment) Act, 2005
# THE ASSAM GAZETTE

##### rrz 135 m9f1, ll5'fG4<1f1, 19 <.!lfua1, 2005, 29 D"5, 1927 ("f<!5)
 No. 135 Dispur, Tuesday, 19th April, 2005, 29th Chaitra, 1927 (S.E.)

 GOVERNMENT OF ASSAM

 ORDERS BY THE GOVERNOR

 LEGISLATIVE DEPARTMENT ::: LEGISLATIVE BRANCH

 NOTIFICATON

 The 19th April, 2005

 No. LGL.6/2003/55.--The following Act of the Assam Legislative Assembly which received
 the assent of the Governor is hereby published for general information . .


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###### ASSAM ACT NO. XIII OF 2005
 Received the assent of the G_overnor on 18th April, 2005)

##### THE ASSAM VALUE ADDED TAX (AMENDMENT) ACT, 2005

###### AN

##### ACT

###### to amend the Assam Value Added Tax Act, 2003.

Whereas it is expedient to amend the Assam Value

Preamble. Assam

Added Tax Act, 2003, hereinafter referred to as the principal Act V!ll
Act, in the manner hereinafter appearing; o f2005

It is hereby enacted in the Fifty-sixth Year of Republic of

India as follows:-

Short title, 1, (1) This Act may be called the Assam Value Adde<:I Tax
extent and

(Amendment) Act, 2005.

commence·
ment.

(2) It shall have the like extent as the principj;il Act.

(3) It shall coma into force on such date as the State Government
may, by notification In the Official Gazette, appoint.

Amendment 2. In the prlncipal Act, in section 2,-
of section 2.

(i) for clause (30), the following shall be substituted, namely:-

"{30)"manufacture" includes any activity that brings out a
change in an article or articles as a result of some process,
treatment. labour and results in transformations into a new
and ,different article so understood in commercial parlance
having a distinct name, character use, but does not include
such activity of manufacture as may be prescribed;"

(ii) in clause (37), for the words, figure and bracket. "sub-section
(2)", the words, figure and bracket "sub-section (1 )" shall be
substituted;

(iii) in clause (44}, in Explanation 1,-

(a) In para (i},                         - for the words, · comma and figure "Central

Excise and Salt Act, 1944", the words, comma and figure
"Central Excise Act, 1944", shall be substituted; CentraJ

Ad 1
o f 194A

(b) para (v) shall be omitted;

(Iv) In clause (49), for the existing letters, sign and figure, the
following letters, sign figure and bracket shall be substituted ,
###### namely:- •r/(100 + r)". '

Amendment      - . In the principal Act, in section 7, in sub-section (6),-
of section 7.

(i) in clause (a), in between the words "non-resident dealer or"
and the words "has more than one place of business in the
State", the following shall be inserted, namely:- Mis liable to
pay tax at the point of purchase or";

(ii) in clause (b), for the word , figure, punctuation mark and sign

~Rs.3 , 00,000/-", the words, figure, punctuation mark and sign
"Rs .2,00,000/-:", shall be substituted and thereafter the
following proviso shall be inserted, namely;-


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"Provided the Government may, by notification in the Official
Gazette, vary the limit of the taxable quantum, from time to
time."

Amendment 4. In the principal Act, in section 10,-
of section 10.

(i) in sub-section (1 ), for clause (b), the following shall be
substituted, namely:-

"(b) in respect of goods specified in the Fourth Schedule, at
the first point of sale of such goods within the State, at the
rate or rates specified therein:

_Explanation 1.- When_ an Oil Company, as may be specified
in the rules, sells any petroleum product other than Crude oil
mentioned in the Fourth Schedule to a·nother oil company
for the purpose of re-sale by the latter, such inter-se sale

between the Oil Companies shall not be deemed to be the
first point of sale in the State but the sale by the purchasing
oil company to another person not being an oil company,
shall be deemed to be the first point of sale in the State for
the purpose of [10 ] ; of tax under this clause which shall be

subject to sucn conditions as may be prescribed. The
purchasing oil company shall pay tax on the sale of such
goods under this Act or under the Central Sales Tax Act, Central
1956 as the case may be. Act74

of 1956

If, in any case, after purchase of such goods for resale within
the State, the Purchasing Oil Company despatches any
portion of the goods to a place out side the State except as a
direct result of sale or purchase in the course of inter-state
trade or commerce, then notwithstanding anything contained
in this Act, for that portion of the goods, the Purchasing Oil
Company shall be deemed to be the last purchaser within
the State and it shall be liable to pay tax on such portion of
goods at the rate of four paise in the rupee on the gross
turnover of purchases of such goods. The Government may,
by notification in the Official Gazette, vary the above rate of
tax, from time to time.

_Explanation 2(i) :- In case_ of potable liquor mentioned in the
Fourth Schedule, except country spirit, the licensee of the
bonded warehouse who sells these items to a wholesale
licence holder or to a retailer holding 'on' or 'off ' licence,
shall be deemed to be the first point seller, irrespective of
whether he imports such items from out side the State or he
purchases such items from a manufacturer or a bottling unit
###### or another bonded warehouse within the State and he shall
be liable to pay tax on the sale price of such items, as
defined in clause (44) of section 2 including excise duty,
countervailing duty, import fee, transport fee and any other
duty or fee, by whatever name called, payable thereon,
irrespective of whether such duty is payable by the licensee
###### of the bonded warehouse or the wholesale licence holder or
the retail sale licence holder. The retail licence holder while
depositing the excise duty shall also deposit the tax payable
under this Act into the Government Account in the
prescribed man ner by a separate challan and hand over one
copy of the challan to the bonded warehouse;


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(ii) in case of country spirit mentioned in the Fourth Schedule,
the Officer in-charge of the country spirit warehouse who
sells or supplies such items to a licensed retail vendor shall
be deemed to be the first point seller who shaH be liable to
pay tax on the sale price o'f the item as defined in clause ( 44)
###### of section 2 including excise duty, vend fee, bottling charges
and any other duty or fee, by whatever name called, payable
thereon. The retail vendor while depositing the cost price
and excise duty shall also deposit the tax payable under this
Act into the Government Account in the prescribed manner
by a separate challan and handover one copy of the challan
to the Officer in-charge of such warehouse";

_Explanation.3:- A tax on sale of goods specified in the Fourth_
Schedule, shall be levied and collected on the Maximum
Retail Price in respect of such goods for which the
Maximum Retail Price has been made as the base of levy
against such goods in the said Schedule. For this purpose,
where the "Maximum Retail Price" printed on the package of
such goods is exclusive of all taxes i.e. "local taxes extra",

then the base of levy of tax shall be such "Maximum Retail

Price". Where the "Maximum Retail Price" printed on the
package of such goods is "inclusive of all taxes", then the
base of levy of tax shall be such "Maximum Retail Price" as
reduced by the tax element included therein which shall be
calculated by applying tax fraction."

(iii) for sub-section (3), the following shall be substituted,
namely:-

"(3)(i) Notwithstanding anything contained in this Act, a tax
shall be payable at the rate of one paise in the rupee in
respect of all teas sold in auction at Guwahati Tea Auction
Centre or any other such Tea Auction Centre constituted by
the Government and also in respect of all teas sold through
a broker by private arrangement if such teas were lying in
the warehouses recognised by such Tea Auction Centre and
was for sale through auction :

Provided that no tax shall be payable in respect of sale of
orthodox tea sold through auction or by private treaty sales
as above:

Provided further that the Government may, by notification
in the Official Gazette, vary such rate of tax, from time to
time.

(ii) The tax under this sub-section shall be payable by the
broker through whom the tea is sold in auction as if such
broker were the dealer within the meaning of this Act in
respect of the tea so sold and the provisions of this. Act
applicable to a dealer shall, so far as may be, apply
accordingly. .

(iii) A dealer, who purchases tea through such tea auction
centre and then sells such tea inside the State, shall be
entitled to get set off of the amount of tax paid on purchase,
from the amount of tax payable by him on sale under this
Act.

Explanation 1.- "Auction" means auction held under the
auspices of the committee constituted by the Government


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Explanation 2.- "Broker" means a Broker, registered or
recognised by the Guwahati Tea Auction Committee or any
other such Tea Auction Committee constituted by the
Government and registered under this Act.

Explanation 3.- For the removal of any doubt, it is clarified
that the dealer purchasing tea from such broker shall be
entitled to claim input tax credit in accordance with the
provisions of this Act, for the tax so paid to the broker. "

Amendment 5. In the principal Act, in section 14, in sub-section (6),
of section 14.

(i) for clause (a), the following shall be substituted, namely:-

"(a) tax paid on the purchases of goods used in the exploration,
extraction, manufacture, processing or packing of goods
specified in the First and the Fourth Schedule :

Provided that an Oil Refinery shall not be eligible for input

tax credit on the purchase of any goods including crude oil used
in the refining, manufacturing, processing or packing of any
petroleum products specified in the Fourth Schedule or in any
other Schedule;";

(ii) for clause (f), the following shall be substituted, namely:-

"(f) purchases of capital goods specified in the Seventh

                       - chedule;"

(iii) in clause (i), for the proviso, the following shall be substituted,

namely:-

"Provided that 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 material been sold in the course of inter-
state trade or commerce to a registered dealer;".

Amendment 6. In the principal Act, in section 15, in sub-section (2), at the end, the
of section 15.

punctuation mark coma "." shall be substituted by the punctuation
mark colon ":" and thereafter, the following proviso shall be
inserted, namely:-

"Provided that if a registered dealer has an excess tax credit for
twenty four consecutive months, he shall make an application for
refund of such unadjusted input tax credit and the Prescribed
Authority shall ordinarily refund him the excess credit within three
months of the receipt of the application."

Amendment 7. In the principal Act, in section 20, in sub-section (1 ), in clause (a),-
of section 20.

(i) in between the words "permit any" and the word "dealer", the
word "retail", shall be inserted;

(ii) for the words, "threshold of such turnover but does not exceed

fifteen lakhs rupees", the words "taxable quantum but does not
exceed such amount as may be specified by the Government in
such a notification" shall be substituted;

(iii) at the end, after the punctuation mark _u_ " the following
Explanation shall be inserted, namely:-


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_"Explanation.-_ For the purpose of this sub-section, the
expression "retail dealer" shall mean any dealer who purchases
goods inside the State and re-sells such goods exclusively
within the State to a person, who purchases the goods for his
own use and not for resale."

Amendment 8. In the principal Act, in section 21, in sub-section (1), for the
of section 21

punctuation mark "." occurring at the end of the last proviso, the
punctuation mark ":" shall be substituted and thereafter, the
following proviso shall be inserted, namely:-

"Provided also that every dealer liable to pay tax or registered or

required to be registered under the Central Sales Tax Act, 1956 Central

Act 74

shall be required to apply for registration under this Act.". of1956

Amendment 9. In the principal Act, in section 28, for sub-section (3), the following
of section 28. shall be substituted, namely:-

"(3) Every transporter shall, in respect of goods taxable under this
Act, maintain true record of such goods transported, delivered, or
received for transport in such forms as may be prescribed.".

Amendment 10.ln the principal Act, in section 47, in sub-section (1), in clause (a),
of section 47. for the portion beginning with the words, "five paise in the rupee"
and ending with the words "works contract" the following shall be
substituted, namely:-

"twelve and half paise in the rupee of the taxable turnover of such
works contract".

Amendment 11 . In the principal Act, in section 54, in sub-section (2), for the words
of section 54.

"Seventh Schedule",- the words "Eighth Schedule" shalt be
substituted.

Amendment 12. In the principal Act, in section 74, in sub-section (1 ), for the words,
of section 7 4.

figure and bracket, "sub-section (2)", the words, figure and bracket
"sub-section (1 )", shall be substituted.

13. In the principal Act, _in_ section 75, in sub-section (12), in clause (a),

Amendment
of section 75. for the words, figure and bracket, "sub-section (2)", the words,

figure and bracket "sub-section (1 )", shall be substituted.

Amendment of 14. In the principal Act, in section 106, in sub··section ( 1 ), for the
section 1 06. punctuation mark "." occurring at the end of the first proviso, the

punctuation mark ":" shall be substituted and thereafter the
following proviso shall be inserted, namely:-

"Provided further that any rule under this Act may be made so

as to have the retrospective effect. n

Amendment 15. In the principal Act, in section 108,-
of section 108.

(i) in sub-section {1 ),-

(a) in the first paragraph for the words "three months", the

words "twelvf3 montl'\s" shall be substituted;

(b) after sub-clause (iii), full stop "." ~·:1all tH.' "iubstituted by

colon ":" and thereafter the following proviso shalt be


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"Provided that no tax credit under this section can
be claimed in respect of the finished goods held as
opening stock on the date of commencement of this Act,
if such goods were manufactured out of tax paid raw
material or capital goods.";

(ii) in sub-section (3), for the word, "nine", the word "six" shall be
substituted;

(iii) for sub-section (5), the following shall be substituted,
namely:-

"(5)(a) Where documentary evidence of sales tax charged _or

paid is available, the value on which the sales tax was
calculated shall be used as the basis for claiming the
credit. The tax rate applied to that value shall be the
tax rate under this Act or under the Assam General Sales Assam

Act XII

Tax Act, 1993, since repealed, whichever is lower.

of1993

(b) in the ~bsence of the evidence specified at clause (a)
the amount that can be claimed as credit shall be
based on ninety percent of the purchase value. The
tax component which can be claimed as a credit shall
be calculated by the use of the tax fraction applied to
this value. The tax rate applied to the reduced
purchase value shall be the tax rate under this Act or
under the Assam General Sales Tax Act, 1993, whichever Assam
is lower." Act XII

of1993

Amendment 16. In the principal Act, in section 109, for sub-section (1 ), the

of section 109. following shall be substituted, namely:-

"( 1) A registered dealer who would have continued to be so
liable to pay tax under the Assam General Sales Tax Act, Assam

Act XII

1993 had this Act not come into force, shall be deemed of1993

to be a registered dealer under this Act till a fresh
registration is granted to him in terms of the provisions of
this Act."                          -

Substitution 17. In the principal Act, for the First Schedule, the following shall be
of First         -

substituted, namely:-

Schedule.

"FIRST SCHEDULE

###### List of exempted goods

 (See section 9)

Serial Conditions and

Description o.f goods

No. exceptions

1. Agricultural implements, manually operated

or animal driven

2. Aids and Implements used by handicapped

persons
3. Aquatic feed, poultry feed and cattle feed
including grass, hay and straw
4. Betel leaves· and betel nuts (excluding
supari and betel nuts for conversiOn into
supari).
5. Books, periodicals and journals

6. Charakha and Amber Charakha handlooms


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8. Coarse grains other than paddy, rice and
wheat
9. Condoms and contraceptive

10. Cotton and silk yarn in hank

11 . Curd, lussi, butter milk and separated milk

12. Earthen pot and clay lamps

13. Electrical energy

14. Firewood
15. Fishnet and Fishnet fabrics

16. Fresh milk and pasteurized milk excluding
UHT milk

17. Fresh flowers, fresh plants, saplings and
seedlings including aromatic and medicinal
plants

18. Fresh vegetables and fruits other than
potato, onion, garlic, ginger and dried
vegetables                        -

19. Paddy

20. Human blood and blood plasma

21. Indigenous handmade musical instruments

22. Kumkum, bindi, alta and sindur

23. Meat, fish (excluding dry fish), prawn and
other aquatic products when not cured or
frozen; eggs and livestock and animal hair

24. National Flag

25. Organic manure including dung (Gobar)

26. Non-judicial stamp paper sold by
Government Tre~suries, postal items like
envelope, post card etc. sold by
Government, rupee note, when sold to the
Reserve Bank of India and cheques, loose
or in book form

27. Raw wool

28. Semen including frozen semen

29. Silk worm laying, cocoon and raw silk

30. Slate, slate pencils and chalk pencils

31. Tender green coconut

32. Toddy, Neera and Arak

33. Bread
34 . Salt whether processed or unprocessed
and whether branded or unbranded

35. Water other ttian

(i) aerated, mineral, distilled, medicinal,
ionic, battery, de-mineralised water and

(ii) water sold in sealed container

36. Sugar and khandsari

(When subjected to Additional Duties of
Excise)

37. Textiles fabric including endi, muga and
pat cloth

38. Tobacco

39. Gamosha (symbol of Assamese culture)

40. Bell metal and brass articles


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41 . Unprocessed green leaves of tea ·

42. Seeds of grass. vegetables and flowers

43. Endi, muga, pat, and silk yarn and endi,
muga cocoons
44. Indigenous handicraft items as may be

notified by the Government
45. Cart driven by animals

###### 46. Bamboo matting and pati doi mat

47. Idols made of clay

48 . Audio cassettes in regional language of

Assam                     -

49. Exercise book, graph book and laboratory

note book

50. Sports goods excluding apparels and

footwear

51. Vegetable oils, vanaspati or vegetable ghee When produced

and other edible oils including mustard oil and sold in
and rapeseed oil Assam by the

Industrial units of
STATEFED.

52. Mekhela chadar."

' . Substitution 18. In the principal Act, for the Second Schedule, the following shall be

of Second

###### substituted, namely:-

Schedule.

###### "SECOND SCHEDULE

 List of goods taxable at 4%

 [See Section 10(1 )(a)]

##### PART-A

###### GENERAL

Serial Conditions
No. Description and

exceptions

1. Agricultural implements, not opera!ed

manually or not driven by animal.

2. All equipments for communications such as
private Branch Exchange (P. B.X) and

Electronic Private Automatic Branch
Exchange (E.P.A.B.X).

3. .All intangible goods like copyright, patent,

replenishment license.

4. All kinds "of bricks including fly ash bricks,
refractory bricks and ashphaltic roofing,


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yarn in hank, endi, muga and pat yarn

(ii) sewing thread.

6. Aluminium utensils and enamelled utensils

7. Arecanut powder and supari (dried betel nut)

and betel nut for conversion into supari

8. Bamboo

9. Bearings of all kinds

10. Beedi leaves

11. Beltings

12. Bicycles, tricycles, cycle rickshaws and

tyres , tubes and parts thereof

##### • 13 . Bone meal

14. Bulk drugs

15. Machineries and parts thereof including

moulds

16. Castings

17. Centrifugal, monobloc and submersible

pumps and parts thereof

18. Coffee beans and seeds, cocoa pod and

chicory

19. Chemical fertilizers, pesticides, weedicides

and insecticides excluding mosquito

repellents including electric or electronic
mosquito repellents, gadgets and insect
repellents, devices and parts and
accessories thereof
20. Coir and Coir products excluding coir
mattresses

21. Cotton and cotton waste

22. Crucibles

23. Declared goods as specified in section 14 of

the Central Sales Tax Act, 1956 (Central Act _
74 of 1956), if such goods are not mentioned
in this schedule or any other ~chedule

24. (i) Edible oils Except When

produced and
sold in Assam
by the
Industrial
units of
STATE FED

(ii) Oil cake and de-oiled cake

25. Electrodes

26. Ferrous and non-ferrous metals and alloys,
non-metals such as aluminium, copper, zinc
and extrusions of those

27. Fibres of all types and fibre waste

28. Fried grams

29. Gur, jaggery and edible variety of rub gur

30. Hand pumps ansJ spare parts
31. Herb, bark, dry plant, dry root, commonly
known as jari booti and dry flower

32. Hose pipes


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33. Hosiery goods

34. Husk and bran of cereals

35. Ice

36. Incense sticks commonly known as,

agarbathi , dhupkathi or dhubathi

37. Industrial cab les (High voltage cables, XLPE
Cables, jelly fi lled cables, optical fibres)

38. Info rmation Techn ology (IT) products as
specified in this schedule

39. Kerosene sold through Public Distribution
System

40. Leaf plates and cups

4 1. Industrial inputs & packing materials as
specified in this Schedule

42. Murmuralu, pealu, alukulu, puffed rice , muri

43. Mewars

44 . Napa slabs (Rough flooring stones)

45 . Ores and minerals

46 . Paper and news; · ..

47. Pipes of all varieties including G.I. pipes, C.I.
pipes, ductile pipes and PVC pipes

48 . Plastic Footwear

49 . Printed material including diary and calendar

50. Printing ink excluding toner and cartridges

51 . Pulp of bamboo, wood and paper

52 . Rail coaches , engines and wagons

53. Readymade garments

54 . Renewable energy devices and spare parts

55 . Safety matches

56. Seeds

57. Sewing machines

58. Ship and other water vessels

59 . Pure silk fabrics

60. Skimmed milk powder and UHT milk

61 . Solvent oils other than organic solvent oil

62. Spices of                   - ll varieties and forms including
cumin seed, aniseed , turmeric and dry
chilies

63 . Starch

64 . Tamarind

65 . Tractors, threshers, harvesters
attachments & parts thereof

66. Transmission towers


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##### 926 THE ASSAM GAZETT E, EXTRAORDINARY, APRIL 19, 2005

67. Umbrella except garden umbrella

68. Vanaspati (Hydrogenated V egetable oil) Except when

produ ced and
sold in Assam
by the

Industrial
units of
ST ATE FED

69 . Vegetable oil including ginglli oil and bran oil Except when

produ ced and
sold in Assam
by the

Industrial

units of
STATEFED

70. Writing instru ments

71. Embroidery or zari articles, that is to say . ~
imi. zari, kasab , saima. dabka, chumki, gota
sitara, naqsi. kora, glass bead, badla, .

72. Clay including fireclay

73. Lignite

74. Lime , Lime stone. clinker & dolomite

75. Linear alkyl benezene

76. Plastic granules

77. Stainles s Steel sheets

78. Knitting wool

79. Processed meat, poultry & fish including dry
fish

80. Processed or pres~ed vegetables & fruits

81 . Article made of rolled gold and imitation gold

82. Glass bangles

83. Candle

84 . Paraffin wax"

###### PART-B

ITEMS UNDER CATEGORY OF IT PRODUCTS

. Se rial No. Descrip tion

1. Word processing machines and Electronic typewriters

2. Electronic calculators

3. Computer systems and peripherals, Electronic diaries

4. Parts and Accessories of items listed in serial number 1, 2 and 3
of this part

5. D C Micromotors, Stepper motors of an output not exceeding 37 .5


-----

7. Uninterrupted Power Supply (UPS) and their parts

8 Permanent magnets and articles intended to become permanent
magnets (ferrites)

9. Electrical Apparatus for line telephony or line telegraphy, including
line telephone s~ts with cordless handsets and telecommunication
apparatus for carries-current lien systems or for digital line
systems; videophones; mobile phones and parts and accessories
thereof

10. Microphones, multimedia Speakers, Headphones, Earphones and
Combines Microphone/Speaker Sets and their parts.

11. Telephone answering machines

12. Parts of Telephone answering machines

13. Prepared unrecorded media for sound recording

14. IT software or any media.

15. Transmission apparatus other than apparatus for radio
broadcasting or TV broadcasting, transmission apparatus

incorporating reception apparatus, digital still image video
cameras.

16. Radio communication receivers, Radio Pagers

17. (i) Aerials, antennas and parts

(ii) Parts of items at serial numbers in 15 and 16

18. LCD Panels, LED panels and parts thereof

19. Electrical capacitors, fixed, variable or adjustable (Pre-set) and
parts thereof.

20. Electrical resistors (including rheostats and potentiometers), other
than heating resistors.

21 . Printed Circuits

22. Switches, Connectors and Relays for up to 5 amps at voltage not
exceeding 250 Volts, Electronic fuses.

23. Data/Graphic Display tubes, other than Picture tubes and parts
thereof

/ 24. Diodes, transistors and similar semi-conductor devices,
Photosensitive semiconductor devices, including photovoltaic
cells whether or not assembled I modules or made up into panels;
Light emitting diodes; Mounted piezo-electric crystals.

25. Electronic Integrated Circuits and Micro-assemblies

26. Signal Generators and parts thereof

27. Optical fibre cables

28. Optical fibre and optical fibre bundles and cables ,,

29. Liquid Crystal devices, Flat Panel display, devices and parts
thereof.

30. Cathode ray oscilloscopes, Spectrum Analysers, Cross-talk
meters, Gain measuring instruments,
Distortion factor meters, Psophometers, Net work & Logic
analyser and Signal analyser.


-----

_PART-C_

INDUSTRIAL INPUTS & PACKING MATERIALS

Serial Heading No. Sub-heading                  - Description

No. of the Central No. of the

Excise Tariff Central
Act, 1985 {5 Excise Tariff
of 1986) Act, 1985 (5

of 1986)

1. 15.01 Animal (including fish) fats and oils,

crude, refined or purified.

2. 15.06 Glycerol-crude, glycerol waters and

glycerol lyes.

3. 15.07 Vegetable waxes (other than

triglycerides), bees wax, other insect
waxes and spermaceti, whether or
not refined or coloured; degras;
residues resulting from the treatment
of fatty substances or animal or
vegetable waxes.

4. 15.08 Animal or vegetable fats boiled,

oxidised, dehydrated, sulphurised,
blown, polymerised by heat in
vaccum or in inert gas or otherwise
chemical modified; inedible mixtures
or preparations of fats and oils of
this chapter.

5. 17.02 Liquid glucose (non-medicinal),

Dextrose syrup.

6. 2204.10 Denatured ethyl alcohol of any

strength

7. 2505.00 Sulphur.

8. 26.02 Manganese ores and concentrates,

including ferruginous manganese
ores and concentrates with a
manganese content of 20% or more,
calculated on the dry weight.

9. 26.03 Copper ores and concentrates.

10. 26.04 Nickel ores and concentrates.

11. 26.05 Cobalt ores and concentrates.

12. 26.06 Aluminium ores and concentrates.

13. 26.07 Lead ores and concentrates.

14. 26 .'cs Zinc ores and concentrates.

15. 26 .09 Tin ores and concentrates .

16. 26 .10 Chromium ores and concentrates .

17. 26.11 Tungsten ores and concentrates .

18. 26.12 Uranium or thorium ores and


-----

19. 26.13 Molybdenum ores and concentrates.

20. 26.14 Titanium ores and concentrates.

21 . 26.15 Niobium, tantalum, vanadium or

zirconium ores and concentrates.

22. 26.16 Precious metal ores and

concentrates.

23. 26.17 Other ores and concentrates.

24. 26.18 Granulated slag {slag sand) from the
manufacture of iron or steel.

25. 2707.10 Benzole.

26. 2707.20 Toluole.

27. 2707.30 Xylole.

28. 2707.40 Napthalene.

29. 2707 .50 Phenols

30. 2707.60 Creosole oils.

31. 28.01 Fluorine, chlorine, bromine and

iodine.

32. 28.02                  - ulphur, sublimed or precipitated;

colloidal sulphur.

33. 28.03 Carbon {carbon blacks and other

forms of carbon not elsewhere
specified or included).

34. 28.04 · Hydrogen, rare gases, other non-

metal excluding oxygen {medicinal
grade).

35. 28.05 Alkali or alkaline-earth metals; rare-

earth metals, scandium and yttrium,
whether or not intermixed or
interalloyed mercury

36. 28.06 Hydrogen chloride {hydrochloric

acid); chloro sulphuric acid.

37. 28.07 Sulphuric acid and anhydrides

thereof; Oleum

38. 28.08 Nitric acid, Sulphonitric acids.

39. 28.09 Diphosphorous pentaoxide;

phosphoric acid and polyphosphoric
acids.

40. 28.10 Oxides of boron; boric acids.

41. 28.12 Halides and halide oxides of non-

metals.

42. 28.13 Sulphides of non-metals;

commercial phosphurus trisulphide.

43. 28 .14 Ammonia , anhydrous or in aqueous

solution.

44 . 28.15 Sodium hydroxide (caustic soda);

potassium hydroxide (caustic
potash); peroxides of sodium or
potassium.

45. 28.16 Hydroxide and peroxide of

magnesium; oxides, hydroxides and
peroxides of strontium or barium.

46 . 28.17 Zinc oxide, zinc peroxide.


-----

47. 2818.10 Aluminium hydroxide.
48. 28.19 Chromium oxides and hydroxides.
49. 28.20 Manganese oxides.
50. 2821.10 Iron oxides and hydroxides .
51. 28.22 Cobalt oxides and hydroxides,

commercial cobalt oxides.

52. 28.23 Titanium oxide.
53. 28.25 Hydrazine and hydroxylamine and

their inorganic salts; other inorganic
bases; other metal oxides,

hydroxides and peroxides .

54. 28.26 Flu rid~s. fluorosilicates,

fluroaluminates and other complex
fluorine salts.

55. 28.27 Chlorides, chloride oxides and

chloride hydroxides; bromides and
bromide oxides; iodides and iodide
oxides.

56. 28.29 Chiorates and perchlorates;

Bromates and Perbromates; iodates
and periodates.

57. 28.30 Sulphides; Polysulphides.

58. 28.31 Oithionites and sulphoxylates.
59. 28.32 Sulphites; thiosulphates
60. 2833.10 Copper sulphate.
61. 28.34 Nitrites; nitrates.
62. 28.35 Phosphinates {hypophosphites ).

phosphonates (phosphites ),

phosphates and polyphosphates.

63. 28.36 Carbonates; peroxocarbonates

(percarbonates ); commercial

ammonium carbonates containing
ammonium carbamate.

64. 28.37 Cyanides, cyanide oxides and

complex cyanides.

65. 28.38 Fulminates, cyan ates and

thiocyanates.

66. 28.40 Borates; peroxoborates

(perborates).

67. 2841.10 Sodium dichromate.
68 . 2841.20 Potassium dichromate.
69. 28.44 Radioactive chemical elements and

ratioactive isotopes (including the
fissile chemical elements and

isotopes) and their compounds;

mixtures and residues containing
these products.

70. 28.45 Isotopes other than those contained

in entry no. 69; compounds ,

inorganic or organic of such

isotpoes, whether or not chemically
defined.

71. 28.46 Compounds, inorganic or org anic, of
rare earth metals, of yttrium or of
scandi um or of mixtures of these
metals.
72. 28.48 Phosphides, whether or not

chemically defined,. excluding

ferrophosphorus.

73. 2849.10               - Calcium carbides.


-----

74. 28.50 Hydrides, nitrites, azides, silicides

and borides, whether or not
chemically defined, other than
compounds which are also carbides
of goods contained in entry 73

75. 29.02 Cyclic Hydrocarbons.
76. 29.03 Halogenated derivatives of

Hydrocarbons.

77. 29.04 Sulphonated, nitrated or nitrosated
derivatives of hydrocarbons,
whether or not halogenated.

78. 29.05 Acyclic alcohols and their
halogenated, sulphonated, nitrated
or nitrosated derivatives.

79. 29.06 Cyclic alcohols and their

halogenated, sulphonated, nitrated
or nitrosated derivatives.

80. 29.07 Phenols, phenol-alcohols .

81 . 29.08 Halogenated, sulphonated, nitrated
or nitrosated derivatives of phenols
or phenolalcohols.

82. 29.09 Ethers, ether-alcohols, ether-
phenols, etheralcoholphenols,

alcohol peroxides, ether peroxides,
ketone peroxides (whether or not
chemically defined) and their
halogenated, sulphonated, nitrated
or nitrosated derivatives.

83 . 29.10 Epoxides; epoxyalcohols,
epoxyphenols and epoxyethers, with
a three-membered ring and their
halogenated, sulphonated, nitrated
or nitrosated derivatives.

84. 29.11 Acetals and hemiacetals, whether or
not with other oxygen function and
their halogenated, sulphonated,

nitrated or nitrosated derivatives.

85. 29.12 Aldehydes, whether or not with other
oxygen functioh; cyclic polymers of
aldehydes; paraformaldehyde.

86. 29.13 Halogenated , sulphonated , nitrated
or nitrosated derivatives of products
contained in entry no. 85

87. 2914.10 Acetone.
88. 29.15 Saturated acyclic monocarboxylic
acids and their anhydrides, halides,
peroxides and peroxyacids, their
halogenated, sulphonated, nitrated
or nitrosated derivatives.

89. 29:16 Unsaturated acyclic monocarboxylic
acids, cyclic monocarboxylic acids,
their anhydrides, halides, peroxides
and peroxyacids; their halogenated ,
sulphonated, nitrated or nitrosated
derivatives.

90. 29.17 Polycarboxylic acids, their
anhydrides, halides, peroxides and
peroxyacids, their halogenated,
sulphonated, nitrated or nitrosated
derivatives


-----

91 . 29.18 Carboxylic acids with additional

oxygen function and their
anhydrides, halides, peroxides and
peroxyacids; their halogenated,

sulphonated, nitrated or nitrosated
derivatives.

###### 92. 29.19 Phosphoric esters and their salts,

including lactophosphates; their
halogenated, sulphonated, nitrated
or nitrosated derivatives.

###### 93. 29.20 Esters of other inorganic acids

(excluding esters of hydrogen
halides) and their salts ;' their
halogenated, sulphonated, nitrated
or nitrosated derivatives.

###### 94. 29.21 Amine-function compounds.
 95. 29.22 Oxygen-function amino-compounds. 96. 29.23 Quaternary ammonium salts and

hydroxides; lecithins and other
phosphoaminolipids.

###### 97. 29.24 Carboxyamide-function compounds;

amide-function compounds of
carbonic acid.

###### 98. 29.25 Carboxyamide-function compound

(including saccharin and its salts)
and imine-function compounds.

###### 99. 29.26 Nitrile-function compounds. 100. 29.27 Diazo-, Azo- or azoxy-compounds. 101 . 129.28 Organic derivatives of hydrazine or

of hydroxylamine.

###### 102. 29.30 Organo-sulphur compounds. 103. 29.31 Other Organo-inorganic compounds

 104. 29.32 Heterocyclic compounds with

oxygen heteroatom(s) only.

###### 105. 29.33 Heterocyclic compounds with

nitrogen heteroatom(s) only.

###### 106. 29.34 Nucleic acids and their salts, other

heterocyclic compounds.

###### 107. 29.35 Sulphonamides.
 108. 29.38 Glycosides, natural or reproduced

by synthesis and their salts, ethers,
esters and other derivatives.

###### 109. 29.39 Vegetable alkaloids, natural or

reproduced by synthesis, and their
salts, ethers, esters and other
derivatives.

###### 110. 29.42 Ethylene Diamine Tetra Acetic acid,

Nitrillo Triacetic acid and their

derivatives.

###### 111. 32.01 Tanning extracts of vegetable origin;

tannins and their salts, ethers,

esters and other -d erivatives

excluding catechu or gambiar.


-----

112. 32 .02 Synthetic organic tanning

substances; inorganic tanning
substances; tanning preparations,
whether or not containing natural
tanning substances; enzymatic
preparations for pre-tanning
excluding catechu or gambiar.

113. 32.03 Colouring matter of vegetable or

animal origin (including dyeing
extracts but excluding animal black),
whether or not chemically defined;
preparations based on colouring
matter or vegetable or animal origin
as specified in Note 3 of Chapter 32
of the First Schedule of the Central
Excise Tariff Act, 1985 excluding
catechu or gambiar.

114. 32.04 Synthetic organic colouring mater,

whether or not chemically defined;
preparations based on synthetic
organic colouring matter as specified
in Note 3 of Chapter 32 of the First
Schedule of the Central Excise Tariff
Act, 1985; synthetic organic
products of a kind used as
fluorescent brightening agents or as
luminophores, whether or not
chemically defined excluding
catechu or gambiar.

115. 32.05 Colour lakes; preparations based on

colour lakes as specified in Note 3 of
Chapter 32 of the First Schedule of
the Central Excise Tariff Act, 1985.

116. 3206.20 Inorganic products of kind used as

luminophores.

117. 3206.90 Master Batches.

118. 3207.10 Glass frit and other glass, in the

form of powder, granules or flakes .

119. 3207.90 Other.

120. 32.11 Prepared driers.

121 . 3215.90 Printing ink whether or not

concentrated or solid.

122. 35.01 Casein, caseinates and other casein

derivatives, casein glues .

123. 35.07 Enzymes; prepared enzymes not

elsewhere specified or included .

124. 3707.00 Chemical preparations for

photographic uses (other than

varnishes, glues, adhesives, and
similar preparations).

125. 38.01 Artificial graphite; colloidal or

semicolloidal graphite; preparations
based on graphite or other carbon in
the form of pastes, blocks, plates or
other semimanufactures.

126. 38 .02 Activated carbon; activated natural

mineral products; animal black,
including spent animal black.


-----

127. 38. 04 Residual lyes from the manufacture
of wood pulp, whether or not
concentrated, desugared or

chemically treated, including lignin
sulphonates, but excluding tall-oil of
heading No. 38.03 of Cha.pter 38 of
the First Schedule of the Central ·
Excise Tariff Act, 1985.

128. 38.06 Rosin and resin acids, and
derivatives thereof; rosin spirit and
rosin oils; run gums.

129. 38.07 Wood tar; wood tar oils; wood
creosote; wood naphtha, vegetable
pitch; brewers' pitch and similar
preparations based on rosin, resin
acids or on vegetable pitch.

130. 3808.10 Insecticides, fungicides, herbicides,

weedicides and pesticides of

technical grade.

131 . 38.09 Finishing agents, dye carriers to
accelerate the dyeing or fixing of
dye-stuffs and other products and
preparations {for example, dressings
and mordants), of a kind used in the
textile, paper, leather or like
industries, not elsewhere specified
or included.

132. 38.12 Prepared rubber accelerators;

compound plasticisers for rubber or
plastics, not elsewhere specified or
included; antioxidising preparations
and other compound stabilisers for
rubber or plastics.

133. 38.14 Reducers and blanket wash/roller
wash used in the printing industry.

134. 38.15 Reaction initiators, reaction

accelerators and catalytic

preparations, not elsewhere

specified or included.

135. 38 .1 7 Mixed alkylbenzenes and mixed

alkylnaphthalenes, other than those

, of heading No. 27.07 or 29.02.

136. 38. 18 Chemical elements doped for use in
electronics, in the form of discs,
wafers or similar forms; chemical
compounds doped for use in
electronics.

137. 38.23 Industrial monocarboxylic fatty
acids; acid oils from refining;

industrial fatty alcohols.

138. 3824.90 Retarders used in the printing

industry.

139. 39.01 Polymers of ethylene in primary

forms.

140. 39.02 Polymers of propylene or of other

olefins, in primary forms.

141. 39.03 Polymers of styrene, in primary

forms.


-----

142. 39.04 Polymers of vinyl chloride or of other

halogenated olefins, in primary
forms.

143. 39.05 Polymers of vinyl acetate or other

vinyl esters in primary forms; other
vinyl polymers in primary forms.

144. 39.06 Acrylic polymers in primary forms.

145. 39.07 Polyacetals, other polyethers and

epoxide resins, in primary forms,
polycarbonates, alkyd resins,

polyallyl esters and other polyesters,
in primary forms.

/

146. 39.08 Polyamides in primary forms.

147. 39.09 Amino-resins, polyphenylene oxide,

phenolic resins and polyurethanes in
primary forms.

148. 39.10 Silicones in primary forms.

149. 39.11 Petroleum resins, coumarone-

indene resins, polyterpenes,

polysulphides, polysulphones and
other products specified in Note 3 of
Chapter 39 of the First Schedule of
the Central Excise Tariff Act, 1985,
not elsewhere specified or included
in primary forms.

150. 39.12 Cellulose and its chemical

derivatives, and cellulose ethers, not
elsewhere specified or included in
primary forms.

151. 39.13 Natural polymers (for example,

alginic acid) and modified natural
polymers (for example, hardened
proteins, chemical derivatives of
natural rubber), not elsewhere
specified or included, in primary
forms.

152. 39. 14 Ion-exchangers based on polymers

of heading Nos. 39.01 to 39.13 in
primary forms.

153. 39.19 Self-adhesive plates, sheets, film

foil, tape, strip of plastic whether or
not in rolls.

154. 39.20 Other plates, sheets, film, foil, and

strip of plastics, non-cellular,

whether lacquered or metallised or
luminated, supported or similarly
combined with other materials or
not.

155. 39.23 Articles for the conveyance or

packing of goods, of plastics,

stoppers, lids, caps and other

closures, of plastics but not including

(a) insulated wares,

(b) bags of the type which are used
for packing of goods at the time of a
sale for the convenience of the
customer including carry bags.


-----

156. 40.01 Natural rubber, balata, gutta percha,

Guayule, chicle and similar natural
gums, in primary forms or in plates,
sheets or strips.

157. 40.02 Synthetic rubber and factice derived

from oils in primary forms or in
plates, sheets or strip; mixtures of
any product of heading No. 40.01
with any product of this heading, in
primary forms or in plates, sheets or
strip.

158. 40.03 Reclaimed rubber in primary forms

or in plates, sheets or strip.

159. 40.05 Compounded rubber, unvulcanised,

in primary forms or in plates, sheets
or strip, other than the forms and
articles of unvulcanised rubber
described in heading No. 40.06 of
Chapter 40 of the First Schedule of
the Central Excise Tariff Act, 1985.

160. 47.0.1 Mechanical wood pulp, chemical

wood pulp, semi-chemical wood

pulp and pulps of other fibrous
cellulosic materials.

161. 48.19 Cartons (including flatened or folded

cartons), boxes (including flattened
or folded boxes), cases, bags and
other packing containers of paper,
paperboard, whether in assembled
or unassembled condition.

162. 48.21 Paper printed labels and paperboard _:_

printed labels.

163. 48.23 Paper self-adhesive tape and
printed wrappers used for packing.

164. 6305.10 Sacks and bags, of a kind used for
the packing of goods, of jute or of
other textile bast fibres of heading
No. 53.03 of Chapter 53 of the First
Schedule of the Central Excise Tariff
Act, 1985.

165 70.10 Carboys, bottles, jars, phials of

glass, of a kind used for the packing
goods; stoppers, lids and other

closures, of glass.

166. 70.14 Glass fibres (including glass wool
and glass filaments) and articles
thereof (for example: yarn, woven
fabrics), whether or not
impregnated, coated, covered or
laminated with plastics or varnish .

. 167. 7607.60 Aseptic packaging aluminium foil of
thickness less than 0.2 mm and
backed by paper and LOPE.

168. 83.09 Stoppers, caps and lids (including
crown corks, screw caps and
pouring stoppers) capsules for
bottles, threaded bungs, bung
covers, seals and other packing
accessories, of base metal.


-----

_Note_ _1._ Micronutrients and plant growth promoter or regulators
are not covered by the scope of this Part.

_Note_ 2.The Rules for the interpretation of the Central Excise Tariff
Act, 1985, read with the Explanatory Notes as updated from time
to time published by the Customs Co-operation Council, Brussels,
shall apply for the interpretation of this Part.

_Note_ _3._ Where any commodities are described against any
heading or, as the case may be, sub-heading, and the aforesaid
description is different in any manner than the corresponding
description in the Central Excise Tariff Act, 1985, then only those
commodities described as aforesaid will be covered by the scope
of this .Part and other commodities, though covered by the
corresponding description in the Central Excise Tariff, will not be
covered by the scope of this Part . .

_Note ·4__ Subject to Note 3, for the purpose of any entry contained
in this Part, where the description against any heading or, as the
case may be, sub-heading, matches fully with the corresponding

                    - description in the Central Excise Tariff Act, 1985, then all the
commodities covered for the purposes of the said tariff under that
heading or sub-heading will be covered by the scope of this Part.

_Note_ 5. Where the description against any heading or sub-
heading is shown as "other" then the interpretation as provided in
_Note 2_ shall apply."

Substitution 19. In the principal Act, for the existing· Third Schedule, the following
of Third shall be substituted, namely:-.
Schedule.

###### "THIRD SCHEDULE

[See section 10(1)(a)]

SL No. Description Rate of tax

(paise in the
rupee)

1 Gold ornaments 2

2 Silver and silver items including silver bullion 1

3 Precious stones 2

4 Bullions excluding silver bullions 2

5 Pl.atinum whether as part of the jewellery or 2"

otherwise

Substitution 20. In the principal Act, for the Fourth Schedule, the following shall be
of Fourth substituted, namely:-
Schedule.

###### "FOURTH SCHEDULE

##### list of goods taxable at the point of first sale in the State

[See section 10( 1 )(b )]

Rate of tax

SI. No.
Description of goods (paise in the

rupee)

1. Crude oil 4

2. Petroleum coke 4

3. Diesel 16.5


-----

###### 5. (i) Aviation turbine tuer (ATF) sold to a 4

Turbo-Prop Aira:aft as specified in
clause (lid) of section 14 of the Central
Sates Tax Act, 1956 (Central Act 74 of
1956)
(ii) Aviation tu(bine fuel (ATF) not falling 22
under item (i} above

6. Natural gas 12.5
###### 7. ·Liquefied Petroleum Gas {LPG) 9
8. Bitumen 22
9. Polyester staple fibre (PSF) and Dimethyle 1

tetraphalate (DMT) acrylic fibre

10. Foreign liquor, whether made in India or not, 24

including brandy, whisky, vodka, gin, rum,
Uquer, cordials, bitters, and wines, or a
mixture containing any of these of these, as
also beer, ale, porter, cider, Perry and other
similar potable fermented liquors

11. Country Spirit 24

12. Molasses 22
13. Lottery tickets 22

14. Narcotics 22
###### 15. Onion, Gartic, Ginger & other dried 4

vegetables

16. Potato 2
17. Rice and wheat 2

18 Pulses 1
###### 19. Flour, Atta, maida, suji and besan 2

20 4

Tea

21. 6

Drug & Medicines (On Maximum Retail
Price basis)

22. Biscuits (On Maximum Retail Price basis) 4."

Amendment 21. f n the principal Act, In the Sixth Schedule, after serial number 36,
of Sixth a new serial number 37 with entries thereto shall be inserted,
Schedule. namely:-

Composite contracts involving two or more of
the above categories                          - 25%."

Substitution 22. In the principal Act, for the Seventh Schedule, the following shall
of Seventh

###### be substituted. namely:-

Schedule.

###### "SEVENTH SCHEDULE

 Negative list of capital goods for input tax credit

[See section 14(6}(f)]

(1) Capital or other expenditure on land, civil structure or
###### construction.

(2) Vahicies of all types.


-----

###### (4) Furniture, fixture including electrical fixtures and fittings.

 (5) Capital goods purchased prior to the appointed day.

 (6) Capital expenditure incurred prior to the date of registration
 under VAT.

 (7) Capital goods purchased for use in generation of ensrgy/power
 including captive power.

 (8) Capital goods purchased for use in exploration and extraction of
 'crude oil and natural gas.

 (9) Capital goods purchased for use in refining for production of
 petroleum products covered by any Schedule.

 (10) Such goods as may be notified by the Government."

Insertion of 23. In the principal Act, after the existing Seventh Schedule, the
of Eighth following new Schedule shall be inserted as Eighth Schedule,
Schedule. namely:-

###### "Eighth Schedule

 List of Organisations

 [See Section 54 (2))

 (1) United Nations and its constituent agencies like:

 (i) UNDP
 (ii) UNESCO
 (iii) UNFPA
 (iv) UNHCR
 (v) UNICEF
 (vi) UNIDO
 (vii) UNIFEM
 (viii) WFAO
 (ix) WHO
 (x) ILO

 (2) International Red-Cross society and its National branches."

##### M.A. HAQUE,
 Secretary to the Govt. of Assam,
 Legislative Department, Dispur.

GUWAHATI--Printed & published by the Dy. Director (P), Directorate of Ptg. & Sty., Assam,


-----

