Assam Entry Tax - Schedules
-

Body

SCHEDULE

[See clause (j) and (l) of Section 2]

Sl. No.	Specified Goods	Rate of tax (per- centum)
1	Cement.	4
2	Refrigerators, air coolers, air-conditioning plant, geysers, washing machines, Xerox and Fax machines and Component and parts thereof.	10
3	Telecommunication equipment including Telephones, mobile phones, pagers and component and parts thereof.	10
4	Television sets both coloured and black and white, videocassette recorders, video cassette players, VCD player, DVD player, videocassette tapes, wireless reception instrument and apparatus and radios and parts thereof.	10
5	Type writers including electronic typewriters, Photocopiers, duplicating machines and component and parts thereof.	10
6	Motor vehicle:
	(i) Motor cars, motor omni buses, motor vans, motor trucks, chassis of such motor vehicles excluding ambulance.	10
	(ii) Tractors, bulldozers, excavators, earthmovers and power tillers	4
7	Marble, granite and other decorative slabs and articles made therefrom.	10
8	Computer of all varieties, computer software and hardwares, servers, V-SAT and accessories including UPS used with computers.	4
9	All types of Plants and machineries including parts and accessories thereof except agricultural machinery.	2
10	Pump sets of any type.	4
11(i)	Furnace oil (FO) and Bitumen	4
11(ii)	Light Diesel Oil (LDO)	4
12	Hospital Equipment of all types including X-ray, ultrasound, doppler and scanning machines, other medical and diagnostic apparatus and parts and accessories thereof.	1
13	Chemical fertilizers, bone meals, pesticides, insecticides, fungicides, herbicides, rodenticides and weedicides.	2
14	Diesel generators.	4
15	HDPE bag and HDPE coated Jute bag/sack and Hessian Jute bag whether Polythen lined or not.	2
16	Pulses and cereals in all forms	0
17	Fish excluding dry fish.	0
18	Flowers (natural)	2
19	Ultra High Temperature (UHT) milk	0
20	Eggs	0
21	Processed fruit juices	4
22	Items of bell metal and brass	4
23	Biscuits	4
24 (a)	Gamocha	4
24(b)	Mekhela chaddar.	4
25	All varities of textiles viz., cotton, woolen or silken, including rayon, art silk and nylon textiles, whether manufactured by handloom, powerloom or otherwise.	2
26	Sugar.	0
27	Bamboo and bamboo chips (pieces of bamboo of any length, in any form or condition).	2
28	Films of all kinds including X-ray films	4
29	Live stocks namely, pig, goat, sheep, poultry	2
30	Photographic paper	4
31	Elevators and parts and accessories thereof	10
32	Aluminium conductor of any kind	4
33	Intra ocular lens	0
34	Aluminium plain sheet, channels and sections.	4
35	PVC pipes, tubes and fittings	4
36	Acrylic yarn in hank form	2
37	Fabric coated/impregnated with PVC and cellular derivations	2
38	Crude oil.	0
39	Omitted.
40	Tea.	0
41	Extra natural alcohol (ENA).	4
42	Gur, rub gur and jeggary.	4
43	Molasses.	4
44	Paper corrugated box and paper cartons of all kinds	2
45	Flexible sheet and flexible pouch whether laminated or not.	2
46	Wheat products except when imported and sold by Food Corporation of India to Deputy Commissioners and Sub-Divisional Officers of Assam for distribution in any relief operation or for use in connection with any Scheme sponsored by the Government of India or the State Government.	2
47(a)	Tobacco including cigarette, cheroots, cigar, biri, zarda, khoini, sada and smoking mixture.	4
47(b)	Tobacco mixed pan masala including gutka whether sold under a brand name or not.	4
48	Tendu Leaves.	4
49	Rectified spirit.	20
50	Iron and steel, that is to say,- (i) skelp bars, tin bars, sheet bars, hoe-bar and sleeper bars, (ii) steel bars (rounds, rods, squares, flat, octagons and hexagons, plain and ribbed or twisted, in coil form as well as straight lengths). (iii) steel structurals (angles, joists, channels, tees, sheet piling sections, Z-sections or any other rolled sections); (iv) sheets, hoops, strips and skelp, both black and galvanised, hot and cold rolled plain and corrugated, in all qualities, in straight lengths and in coil form, as rolled and in riveted condition; (v) plates both plain and chequered in all qualities; (vi) steel tubes, both welded and seamless, of all diameters and lengths including tube fittings; (vii) tin-plates, both hot dipped and electrolytic and tin free plates; (viii) wire rods and wires-rolled, drawn, galvanised, aluminized, tinned or coated such as by copper;	2
51	Chemicals.	2
52	Dispenser	4
53	Coal	2
54	Omitted
55	(a) Omitted
	(b) Omitted
	(c) Clinker	2
	(d) (i)Cranes, dumpers, road rollers	4
	(ii) motor cycles, motor cycle combinations, motor scooters, three wheelers and motorettes.	10
	(e) Caustic Soda	2
	(f) Sodium Silicate	2
	(g) Alum	10
	(h) Soap Stone Powder	2
	(i) Furniture and Fixtures	10
	(j) Coir, coir products and coir waste	4
	(k) Transformers	4
	(l) Omitted
	(m) Omitted
	(n) Arecanut powder and supari in all its forms and varieties including betelnut for conversion into supari.	4
	(o) Plywood	4
	(p) Bentonite powder	2
	(q) Railway track materials such as all types of pre-stressed concrete sleepers, railway switches, crossings, fittings, SGCI inserts, HTS wire, metal liners, bolts and nuts and elastic rail clips	4
56	Lime stone and lime powder.	2
57	Bauxite	2
58	Vegetable oils, vanaspati or vegetable ghee and other edible oils including mustard oil and rapeseed oil except when such goods are imported by STATFED or its Units in Assam.	2
59.	Paper excluding newsprint and kraft paper.	2
60	Transmission tower (Electrical and Telecommunication) and tower parts.	4
61	Optical fibre cable.	4
62	Aluminium composite panel.	4
63	Electrical goods of all types.	4
64	All varieties of tiles	10
65	Sanitary ware and bathroom fittings of all types.	10
66	Automated Teller Machine	4
67	Diesel	4
68.	All other goods not covered by any of the entries of this Schedule but included in the schedules of taxable goods attached to the Assam Value Added Tax Act, 2003 (Act No. VIII of 2005) excepting raw materials directly used in the manufacture of goods other than those raw materials covered by existing entries of this Schedule	4