DEMO
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Assam Entry Tax - Schedules
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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.
4
3
Telecommunication equipment including Telephones, mobile phones, pagers and component and parts thereof.
4
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.
4
5
Type writers including electronic typewriters, Photocopiers, duplicating machines and component and parts thereof.
4
6
Motor vehicle:
(i) Motor cars, motor omni buses, motor vans, motor trucks, chassis of such motor vehicles excluding ambulance.
4
(ii) Tractors, bulldozers, excavators, earthmovers and power tillers
4
7
Marble, granite and other decorative slabs and articles made therefrom.
4
8
Computer of all varieties, computer software and hardwares, servers, V-SAT and accessories including UPS used with computers.
4
9
Plants and machineries for industry and construction works (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.
2
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.
4
18
Flowers (natural)
2
19
Ultra High Temperature (UHT) milk
0
20
Eggs
4
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.
4
26
Sugar.
1
27
Bamboo
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
4
32
Aluminium conductor of any kind
4
33
Intra ocular lens
0
34
Aluminium plain sheet
4
35
PVC pipes, tubes and fittings
2
36
Acrylic yarn in hank form
2
37
Fabric coated/impregnated with PVC and cellular derivations
2
38
Crude oil.
2
39
M.S. Pipes.
2
40
Tea.
2
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 Laminated Sheet and flexible laminated pouch
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.
4
50
Plain and corrugated iron sheet whether hot or cold rolled
2
51
Chemicals.
2
52
Dispenser
4
53
Coal
2
54
Declared goods under the Central Sales Tax Act, 1956 (Central Act 74 of 1956) which are not mentioned in any of the above entries:- (a) M.S. rod and round
2
55
Other goods not covered by any of the entries above, but included in the Schedules of taxable goods attached to the Assam Value Added Tax Act, 2003:-
(a) Pipes of all kinds excluding those covered by entries at serial numbers 35 and 39.
2
(b) Bamboo chips (pieces of bamboo of any length, in any form or condition used as raw materials in paper making).
2
(c) Clinker
2
(d) Cranes, dumpers, road rollers, motor cycles, motor cycle combinations, motor scooters, three wheelers and motorettes.
2
(e) Caustic Soda
2
(f) Sodium Silicate
2
(g) Alum
2
(h) Soap Stone Powder
2
(i) Furniture and Fixtures
4
(j) Coir, coir products and coir waste
4
(k) Transformers
4
(l) Hardware goods
4
(m) Corrugated and plain galvanized iron sheet (whether hot rolled or cold rolled)
2
(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