DEMO
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The Assam Value Added Tax Act, 2003. Schedule
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Body
THIRD SCHEDULE
[See section 10(1)(a)]
SL No.
Description
Rate of tax (paise in the rupee)
1
Gold ornaments excluding locally hand-made jewellery
2
2
Silver and silver items including silver bullion but excluding locally handmade silver jewellery
1
3
Precious stones
1
4(i)
Gold bullion sold through Metals and Minerals Trading Corporation of India(MMTC), Guwahati.
0.75
(ii)
Gold Bullion other than those mentioned at (i)
1
5
Platinum whether as part of the jewellery or otherwise
1
6
Omitted w.e.f. 21st July, 2011
7.
Locally handmade gold and silver jewellery
0.5
8.
Declared goods as specified in section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956) other than those covered by First Schedule and Fourth Schedule.
5
9
Gur, jaggery and edible variety of rub-gur
2
10
Baby feeding bottles and nipples
2
1 1.
Kerosene stove and their parts
2