In exercise of the powers conferred by section 17 of the Assam Value Added Tax Act, 2003 (Assam Act VIII of 2005), hereinafter referred to as the principal Act, the Governor of Assam is hereby pleased to make the following amendment by way of addition of new serial number 87 with entries thereto in the First Schedule to the said Act, in the manner hereinafter appearing, namely:-

1. In the principal Act, in the First Schedule, after serial number 86, a new serial number 87 with entries thereto shall be added, namely: -

"87. Point of Sale (Pos) card swipe machine used to facilitate payment."

This notification shall come into force on the date of its publication in the Official Gazette.

V. B. PYARELAL,

Additional Chief Secretary to the Government of Assam,

Finance Department.