exercise of the powers conferred by section 17 of the Assam Value Added Tax Act, 2003 (Assam 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 number 73 with entries thereto in First Schedule, by way of omission of serial number 29 with entries thereto and addition of new serial number 125, 126 and 127 with entries thereto in part A and modification of serial No. 171 with entries thereto in Part-C of Second Schedule and by way of modification of serial number 27 with entries thereto in Fourth schedule to the said Act, namely: -

1. In the principal Act, in First Schedule, after serial number 72, a new serial number 73 with entries thereto shall be added, namely:-

"73. Gur, jaggery and edible variety of rub gur".

2. In the principal Act, in Second Schedule,-

(a) In part A,-

(i) Serial number 29 with entries thereto shall be omitted;

(ii) after serial number 124, a new serial number 125, 126 and 127 with entries thereto shall be added, namely:-

"125. Stone chips and boulder

126 CFL Bulb

127. Generator Set."

(b) In part-C, the existing serial number 171 with entries thereto shall be modified as follows:-

"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, modular plate, M.S. Board;

(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).

(xiii) Sockets of all types, regulators;

(xiv) casings and capping."

(3). In the principal Act, in Fourth Schedule, existing serial number 27 with entries thereto shall be modified as follows:-

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

H. S. DAS,

Principal Secretary to the Govt. of Assam,