In exercise of the powers conferred under section 16 of the Tripura Value Added Tax Act, 2004 (Tripura Act No. 1 of 2005), the State Government hereby amends Schedule II(a) and Schedule II(b), appended to the Act, as follows:-

1 Amendment of Schedule II(a) ;

Under entry no.67(i) of Schedule II(a), the expression, "Medicine and drugs including vaccine, syringes, dressing medicated ointment produced under drug license, light liquid paraffin of IP grade, Ayurvedic, Homeopathic and Unanl medicines" shall be substituted by the following expressions:

Medicine and drugs (including Ayurvedic, Siddha, Unani, Spirituous medical drugs and Homeopathic drugs) including tonics, food supplements, appetizers, vaccines, syringes, dressing, medicated ointment produced under drug license, light liquid paraffin of IP grade but does not include the products capable of being used as cosmetics and toilet preparations including toothpaste, toothpowder, toilet articles, soaps and hair oil."

2. Amendment of Schedule II(b) :

Under entry no. 183 of Schedule II(b), the expression, "tonics, food supplements, appetizers", shall be deleted.

This will take effect from the date of publication of this notification m the Official Gazette.

By order of the Governor,

(Puneet Agarwal)

Secretary to the

Government of Tripura

Finance Department.