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 Fifth Schedule, namely:-

In the principal Act, in the Fifth Schedule, in the column "Rate of Tax", for the figure, "13.5" wherever

appearing, the figure, "14.5" shall be substituted.

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

H. S. DAS,

Additional Chief Secretary to the Govt. of Assam,

Finance Department, Dispur

Gazette No. 388 Dispur, Friday 13th September, 2013