Body CORRIGENDUM No.FTX.90/2016/104.- Dated 8th August, 2017

In the notification No.FTX.56/2017/14 dated the 29th June, 2017, Notification No. 1/2017-State Tax Rate), of the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, vide No 335 dated the 29th June, 2017,-

(A) In Schedule I -2.5%,-

(i) in S. No.59, in column (3), for "1106 10 90",read "0713";

(ii) in S. No.61, in column (2), for "1106 10 90",read "0713";

(iii) in S.No.92,-

(a) in column (2), for "1702",read "1702 or 1704";

(b) in, column (3), for "Palmyra sugar", read "Palmyra sugar, mishri, batasha, bura";

(iv) in S.No.185, in column (3), for "Agarbatti",read "Agarbatti, lobhan";

(v) in S. No. 220, in column (3),-

(a) for "saima", read "salma";

(b) for "gotasitara", read "gota, sitara";

(c) for "glzal", read "gizai";

(vi) in S. No. 234, in column (3), after entry (g), insert "(h) Photo voltaic cells, whether or not assembled in modules or made up into panels";

(B) In Schedule II -6%,-

(i) in S.No. 14, in column (3), after "shelled or peeled", insert "and desiccated coconuts"

(ii) in S.No. 16, in column (3), for "Dates", read "Dates (soft or hard)";

(iii) in S.No.56, in column (3), for "serial number 1(f)", read "serial number 1(g)";

(iv) in S.No.74, in column (2), for "3302", read "3301";

(v) in S.No.231, in column (3), for "heading 9208", read "heading 9208 or 9705";

(C) In Schedule III- 9%-

(i) in S. No. 55, in column (3), for "(Fountain pen ink and Ball pen ink)",read "(other than Fountain pen ink and Bali pen ink)";

(ii) in S. No. 133, in column (3), for "Artificial fur and articles thereof',read "Artificial fur other than articles thereof';

(iii) in S. No. 233, in column (3), omit "Sewing needles";

(iv) in S. No. 247, in column (3), for "0.12.5 mm", read "0.15 mm";

(v) in S.No.323, in column (2), for "8522 90", read "8422 90";

(vi) in S. No. 395, in column (3), for "Optical Fibre", read "Optical Fibre Cable";

(vii) in S. No. 447, in column (3), omit "and other pens";

(D) In Schedule-IV-14%-

(i) in S. No. 158, in column (3), for "optical fibres optical fibres, bundles or cables", read "optical fibres, optical fibre bundles or cables";

(ii) in S. No. 161, in column (3), for "Optical Fiber", read "Optical Fiber Cables";

(i) in S.No.215, in column (3), for "Video games consoles and Machines", read "Video games consoles and Machines, article and accessories for billiards [9504 20 00], other games operated by coins, banknotes, i.e., casino games [9504 20 00] and others [other than board games of 9504 90 90]".

This notification shall come into force with effect from 27th July, 2017.


Additional Chief Secretary to the Government of Assam,

Finance Department.