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The Assam Value Added Tax Act, 2003. Notifications
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Body Notification No. FTX.55/2005/Pt-V/194., 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 modification of serial no. 4 of the First Schedule, by way of modification of serial numbers 7, 37, 47 and 52 and by way of insertion of new serial number 104, 105, 106, 107, 108, 109, 110 and 111 with entries thereto in Part-A of Second Schedule, by way of insertion of new serial number 7 with entries thereto in Part-B, by way of insertion of new serial number 169, 170 and 171 with entries thereto in Part-C of Second Schedule, by way of modification of serial number 6 and by way of omission of serial number 21 and by way of insertion of new serial number 26 with entries thereto in Fourth Schedule to the said Act, namely:-

1. In the Principal Act, in the First Schedule, the existing serial number 4 with entries thereto shall be modified as follows, namely:-

"4. Betel leaves and betel nuts (excluding supari and betel nuts for conversion into supari)".

2. In the Principal Act, n Part-A of Second Schedule,-

(i) the existing serial numbers 7, 37, 47 and 52 with entries thereto shall be modified as follows, namely:-

"7 Arecanut powder, supari and betel nuts for conversion into supari
37 Industrial cables (High voltage cables for voltage exceeding 1000 volt,, XLPE Cables, jelly filled cables, optical fibres)
47 Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes and PVC pipes and fittings thereof
52 Rail coaches, engines and wagons and parts thereof."

(ii) after serial number 103, the following new serial numbers 104, 105, 106, 107, 108, 109, 110 and 111 with entries thereto, shall be inserted, namely:-

"104 Medical diagnostic kits.
105 Medical equipments, devices and implants.
106 Spectacles and parts and components thereof, contact lens and lens cleaner but excluding sun glasses.
107 Spare parts of Motor vehicles
108 Tarpaulin and canvas
109 Plywood
110 Stone crushing and screening machinery and parts thereof
111 Drugs & Medicines, whether patent or proprietary, including vaccines, disposable hypodermic syringes, hypodermic needles, catguts, sutures, surgical dressings, medicated ointments produced under the license issued under the Drugs and Cosmetics Act, 1940 (23 of 1940) but excluding anti-malaria drugs mentioned in entry at serial 65 of the First Schedule ."

2. In the Principal Act, n Part-B of Second Schedule, new serial number 7 with entries thereto, shall be inserted, namely:-

"7 Uninterrupted power supply (UPS) upto 600 VA with integrated battery and its parts"

3. In the Principal Act, n Part-C of Second Schedule, after serial number 168, the following new serial numbers 169, 170 and 171 with entries thereto, shall be inserted, namely:-

"169 Sheets of Polyurethane foam
170 Railway switches, crossings, switch expansion joints, steel turnout sleepers, pre-stressed concrete sleepers (PCS), fish-plates, steel clips, track bolts and nuts, elastic rail clips and railway signal, signalling equipments and accessories and parts thereof.
171 Electrical Goods, namely.--

(i) winding wires and strips;

(ii) switches, selector switches, fuse switches unit, above 5 amps,;

(iii) contactors, auxiliary contactors, contact block;

(iv) control gears and starters including industrial motor starters;

(v) ammeter, KWH meter, voltmeter;

(vi) insulating materials, insulator;

(vii) jointing materials;

(viii) circuit breakers, HRC fuse, thermostat;

(ix) programmable logic controller, timers;

(x) switch boards, panel boards, distribution boards, control panels, motor control center, power control center, bus duct, burner control cubicle, control desk, push button station, local control station, kiosk, feeder pillar, SMPS;

(xi) electrical relays and single phasing preventor and timers;

(xii) overhead transmission line materials including components, accessories and spare parts thereof including earth spike, stay get, galvanised iron pin, isolators, lightning arrestors, pre-cast concrete pole (PCC pole) and cut outs (fuse unit)."

53. In the Principal Act, in the Fourth Schedule,-

(i) the existing serial number 6 with entries thereto, shall be modified as follows, namely:-

"6 Natural gas 12".

(ii) the existing serial number 21 with entries thereto shall be omitted;

(iii) after serial number 25, the following new serial number 26 with entries thereto, shall be inserted, namely:-

"26 Furnace Oil 4".

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