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The Assam Value Added Tax Act, 2003. Schedule
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FOURTH SCHEDULE

List of goods taxable at the point of first sale in the State

[See section 10(1)(b)]

Sl. No. Description of goods Rate of tax (paise in the rupee)
1. Crude oil 5
2. Petroleum coke 5
3. Diesel 22.19 paisa in the rupee or Rs.14.60 per litre, whichever is higher.
4. Petrol and other motor spirits 23.45 paisa in the rupee or Rs.17.80 per litre, whichever is higher.
5. i) Aviation Turbine Fuel sold to an aircraft with a maximum take off mass of less than forty thousand kilograms operated by scheduled airlines.

Explanation.- For the purposes of this clause, " scheduled airlines" means the airlines which have been permitted by the Central Government to operate any Scheduled air transport service.

5

(ii) Aviation turbine fuel (ATF) not falling under item (i) above 23.65

6

 (i) Natural Gas when used as Compressed Natural Gas (CNG) 5
(ii) Natural Gas when used for other than in (i) above, purposes 14.5
7. (a) Liquefied petroleum gas for domestic use 4
  (b) Liquefied petroleum gas other than mentioned in (a) 9
8. Bitumen and bitumen emulsion 6
9. Polyester Staple Fiber (PSF) and Dimethyle Tetraphalate (DMT) acrylic fibre   5
10. Foreign liquor, whether made in India or not, including brandy, whisky, vodka, gin, rum, liquor, cordials, bitters and wines, or a mixture containing any of these, as also beer, ale, porter, cider, Parry and other similar portable fermented liquors except rum sold to defence personnel in Defence Service Canteens strictly for personal consumption. 40

10A. Foreign liquor, whether made in India or not, including brandy, whisky, vodka, gin, rum, liquor, cordials, bitters and wines or a mixture containing any of these, as also beer, ale, porter, cider, Parry and other similar potable fermented liquors except rum sold to defence personnel in Defence Service Canteen strictly for personal consumption. 19.25 paise in the rupee (on maximum retail price printed on the package.)
11. Country Spirit 40
11A. Country spirit 19.25 paise in the rupee (on maximum retail price printed on the package].
12. Molasses 22
13. Lottery tickets 22
14. Narcotics 22
15. Omitted w.e.f 29th March, 2008  
16. Omitted w.e.f 29th March, 2008  
17. Omitted w.e.f 29th March, 2008  
18 Omitted w.e.f 29th March, 2008  
19. Omitted w.e.f 29th March, 2008  
20 Tea 5
21. Omitted w.e.f 31st October, 2009  
22. Omitted w.e.f 2nd February, 2008 4
23

(a) Pre-owned cars having engine capacity upto 1000 cc Rs. 6000 per car
(b) Pre-owned cars having engine capacity above 1000 cc Rs. 10,000 per car
Explanation 1.- Pre-owned cars under this entry means an used car registered under the provisions of the Motor Vehicles Act, 1988 (Central Act 59 of 1988) and purchased by a dealer for re-sale.

Explanation 2.- For the purpose of this entry, the amount of tax as specified in column (3) is payable on per car basis in lieu of the paise in the rupee.

Explanation 3.- Where the liability to pay tax in respect of the sale of a pre-owned car arises under this Act and the transfer of ownership is required to be caused in the certificate of registration of such car or a new registration mark is required to be assigned to such car in the State under the Motor Vehicles Act, 1988 (Act No. 59 of 1988), no Registering Authority shall cause the transfer of ownership in the certificate of registration or assign a new registration mark to such pre-owned car unless the copy of the sale bill/invoice of the dealer registered under this Act showing charging of the amount of tax on the sale of such pre-owned car is produced before such Registering Authority or the proof of full payment of tax is produced in accordance with the Fourth Schedule appended to the Act in respect of the sale transaction of such vehicle.

 
24 (i) Kerosene sold through Public Distribution System (PDS). 2
24 (ii) Kerosene other than as mentioned in (i) above 12.5
25 Bamboo 5
26 Furnace Oil 6
27

(i) cheroots, cigar, bidi and smoking mixture 30
(ii) Tobacco and tobacco products excluding items mentioned in clause (i) and (iii) 20
(iii) Cigarettees  
(a) Filter cigarettes of length (including the length of the filter, the length of filter being 11 mm or its actual length, whichever is more) exceeding 75 mm Rs. 1,850 per thousand sticks
(b) Filter cigarettes of length (including the length of the filter, the length of filter being 11 mm or its actual length, whichever is more) exceeding 70 mm but not exceeding 75mm Rs. 1,450 per thousand sticks
(c) Filter cigarettes of length (including the length of the filter, the length of filter being 11 mm or its actual length, whichever is more) exceeding 65 mm but not exceeding70 mm; Rs. 975 per thousand sticks
(d) Filter cigarettes of length (including the length of the filter, the length of filter being 11 mm or its actual length, whichever is more) exceeding 60 mm but not exceeding 65 mm Rs. 775 per thousand sticks
(e) other than Filter cigarettes not exceeding 65 mm Rs. 750 per thousand sticks
  (f) Cigarettes not falling in any of the above category Rs. 1,850 per thousand sticks.