The Assam Value Added Tax Act, 2003. Notifications
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Body Notification No. FTX.55/2005/Pt-III/118., Dated 31st October, 2009

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 variation of the rate of tax in Second Schedule and by way of omission of serial no.23 with entries thereto appearing in Part-A of Second Schedule and by way of Addition of new serial no. 6 with entries thereto in Third Schedule to the said Act and by way or variation of the rate of tax in Fifth Schedule namely:-

1. In the Principal Act, in the Second Schedule, in Part-A, in first line, for the figure and symbol, "4%", appearing after the words "List of goods taxable at", the figure and symbol "5%" shall be substituted.

2. In the Principal Act, in the Second Schedule, in Part-A, Serial No. 23 with entries thereto shall be omitted.

3. In the Principal Act, in the Third Schedule, a new serial No.6 with entries thereto, shall be inserted, namely:-

Declared goods as specified in section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956)

4".

4. In the Principal Act, in the Fifth Schedule,in the column "Rate of Tax" for the figure "12.5%", wherever appearing the figure"13.50%" shall be substituted.

This notification shall come into force on the date of its publication in the official gazette.

H. S. Das

Principal Secretary to the Government of Assam,

Finance Department, Dispur