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 numbers with entries thereto in the Second Schedule, to the said Act, namely:-

In the Principal Act, in the Second Schedule,-

after serial number 89, new serial numbers 90, 91 and 92 shall be inserted, namely :-

90. Cups and glasses of paper and plastics.
91. Indigenous hand made soap.
92. Pure ghee.

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