TaxTMI 
TaxTMI 
Notifying the rate of services under section 9(1).
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....কà§à¦¤ নমà§à¦¬à§° - à§à§¬à§® / ৯ৠRegistered No.-768/97 অসম सतà¥à¤¯à¤®à¥‡à¤µ जयते ৰাজপতà§à§° THE ASSAM GAZETTE অসাধাৰণ EXTRAORDINARY পà§à¦°à¦¾à¦ªà§à¦¤ করà§à¦¤à§ƒà¦¤à§à¦¬à§° দà§à¦¬à¦¾à§°à¦¾ পà§à§°à¦•à¦¾à¦¶à¦¿à¦¤ PUBLISHED BY THE AUTHORITY নং 345 দিশপà§à§°, বৃহসà§à¦ªà¦¤à¦¿à¦¬à¦¾à§°, 29 জà§à¦¨, 2017, 8 আহাৰ, 1939 (শক) No. 345 Dispur, Thursday, 29th June, 2017, 8th Asadha, 1939 (S.E.) GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION No. 11 The 29th June, 2017 No. FTX.56/2017/24.- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Assam Goods and Services Tax Act, 20....
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.... include sale or purchase of goods (i) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, neither having the facility of air- conditioning or central air-heating in any part of the establishment, at any time during the year nor having licence or permit or by whatever name called to serve alcoholic liquor for human consumption. (ii) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of one thousand rupees and above but less than two thousand five hundred rupees per unit per day or equivalent. Explanation. "declared tariff includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount ....
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....eferred payment or other valuable consideration, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) together with renting of such premises. 9 2207 2208 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 8 Heading 9964 (Passenger transport services) (viii) Accommodation in hotels including five star hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of seven thousand and five hundred rupees and above per unit per day or equivalent. Explanation.-"declared tariff "includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. (ix) Accommodation, food and beverage services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above. (i) Transport of passengers, with or without accompanied belongings, b....
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.... (vii) Passenger transport services other than (i), (ii) (iii), (iv), (v) and (vi) above. 9 9 Heading 9965 (i) Transport of goods by rail (other than Provided that (Goods services specified at item no. (iv)). credit of input tax transport services) (ii) Transport of goods in a vessel. 2.5 charged in respect of goods in supplying the service is not utilised for paying State tax on the supply of the service Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers 2.5 and tankers) used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). 2.5 Provided that credit of input tax charged on goods and services used 2210 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Explanation. "goods transport agency" means any person who provides service in relation to transport of goods by road and issues consignment note, by wh....
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....s used in supplying the service has not been taken [Please refer to Explanation (iv)] no. THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 or in such other manner as may be specified in the chit agreement, be entitled to a prize amount; (b) "foreman of a chit fund" shall have the same meaning as is assigned to the expression "foreman" in clause (j) of section 2 of the Chit Funds Act, 1982 (40 of 1982). (ii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. (iii) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. (iv) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Assam Goods and Services Act, 2017. Explanation.- (a) “operator" means a person, organisation or enterprise engaged in or offering to engage in aircraft operations; (b) "scheduled air transport service" means an air transpor....
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....ndertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public; (c) "scheduled air cargo service" means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers. (vi) Leasing or rental services, with or 6 9 Same rate of State tax as on supply of like goods involving transfer of title in goods Same rate of State tax as on supply of like goods involving transfer of title in goods 2.5 Same rate that Provided credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation (iv)] no. THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 without operator, other than (i), (ii), (iii), (iv) of State tax and (v) above. as applicable on supply of like goods ....
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.... pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading. cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market; (d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use; (e) loading, unloading, packing, storage or warehousing of agricultural produce; (f) agricultural extension services; (g) services by any Agricultural Produce Marketing Committee or Board services provided by a commission agent for sale or purchase of agricultural produce. or (ii) Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables. (iii) Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other ....
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.... Human health and social care services. 9 32 Heading 9994 Sewage and waste collection, treatment and disposal and other environmental protection 9 services. 2215 2216 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 33 Heading 9995 34 Heading 9996 (Recreational, cultural and sporting services) 35 Heading 9997 services. Services of membership organisations. (i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama. (ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less. of (iii) Services by way of admission to entertainment events or access to amusement facilities including exhibition cinematograph films, theme parks, water parks, joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting event such as Indian Premier League and the like. (iv) Services provided by a race club by way of totalisator or a license to bookmaker in such club. (v) Gambling. (vi) Recreational, cultural and sporti....
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....ndition that credit of input tax charged on goods or services used in supplying the service has not been taken, it shall mean that,- (a) credit of input tax charged on goods or services used exclusively in supplying such service has not been taken; and (b) credit of input tax charged on goods or services used partly for supplying such service and partly for effecting other supplies eligible for input tax credits, is reversed as if supply of such service is an exempt supply and attracts provisions of sub-section (2) of section 17 of the Assam Goods and Services Tax Act, 2017 and the rules made thereunder. (v) "information technology software" means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of a computer or an automatic data processing machine or any other device or equipment. (vi) "agricultural extension" means application of scientific research and knowledge to agricultural practices through farmer education or training. (vii) "agricultural produce" means any produce o....
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....ve General construction services of civil engineering works General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks General construction services of long-distance underground/ overland/ submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works General construction services of local water and sewage pipelines, electricity and communication cables and related works General construction services of mines and industrial plants General Construction services of Power Plants and its related infrastructure General construction services of outdoor sport and recreation facilities General construction services of other civil engineering works nowhere else classified Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the constructions covered above Site preparation services Demolition services 11 995419 12 Gr....
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....lar alarm system installation services Water plumbing and drain laying services Heating, ventilation and air conditioning equipment installation services Gas fitting installation services Insulation services Lift and escalator installation services Other installation services nowhere else classified Services involving repair, alterations, additions, replacements, maintenance of the installations covered above Building completion and finishing services 55 995471 Glazing services 56 995472 Plastering services 57 995473 Painting services 58 995474 Floor and wall tiling services 59 995475 60 995476 61 995477 Fencing and railing services 62 63 83 64 Section 6 65 Heading 9961 995478 995479 Other floor laying, wall covering and wall papering services Joinery and carpentry services Other building completion and finishing services nowhere else classified Services involving repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above Distributive Trade Services ; Accommodation, Food and Beverage Service; Tran....
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....er transport services Local transport and sightseeing transportation services of passengers Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles Taxi services including radio taxi and other similar services Non-scheduled local bus and coach charter services Other land transportation services of passengers Local water transport services of passengers by ferries, cruises and the like Sightseeing transportation services by rail, land, water and air Other local transportation services of passengers nowhere else classified Long-distance transport services of passengers Long-distance transport services of passengers through rail network by railways, metro and the like Long-distance transport services of passengers through road by bus, car, non-scheduled long distance bus and coach services, stage carriage and the like Taxi services including radio taxi and other similar services 102 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 996424 103 996425 104 996426 105 996427 106 996429 107 Heading 9965 108....
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.... 121 996601 122 996602 123 996603 124 996609 125 Heading 9967 126 Group 99671 127 996711 128 996712 Customs house agent services 129 996713 130 996719 131 Group 99672 132 996721 Clearing and forwarding services Other cargo and baggage handling services Storage and warehousing services Refrigerated storage services 133 996722 Bulk liquid or gas storage services 134 996729 Other storage and warehousing services 135 Group 99673 136 996731 137 996739 138 Group 99674 139 996741 140 996742 Supporting services for railway transport Railway pushing or towing services Other supporting services for railway transport nowhere else classified Supporting services for road transport Bus station services Operation services of national highways, state highways, expressways, roads and streets; bridges and tunnel operation services Container handling services 2222 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 141 142 143 996743 996744 996749 Parking lot services 144 Group 99675 145 996751 146 ....
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....d related services Financial services (except investment banking, insurance services and pension services) Central banking services Deposit services Credit-granting services including stand-by commitment, guarantees and securities Financial leasing services 181 997119 Other financial services (except investment banking, insurance services and pension services) 182 Group 99712 Investment banking services 183 997120 Investment banking services 184 Group 99713 185 997131 Insurance and pension services (excluding reinsurance services) pension services 186 997132 187 997133 Life insurance services (excluding reinsurance services) Accident and health insurance services 188 997134 Motor vehicle insurance services THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 2223 189 997135 190 191 997136 997137 Marine, aviation, and other transport insurance services Freight insurance services and travel insurance services Other property insurance services 192 997139 193 Group 99714 194 997141 Life reinsurance services 195 997142 196 997143 ....
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.... 997222 997223 997224 232 Heading 9973 233 Group 99731 234 997311 Real estate services on a fee or commission basis or on contract basis Property management services on a fee or commission basis or on contract basis Building sales on a fee or commission basis or on contract basis Land sales on a fee or commission basis or on contract basis Real estate appraisal services on a fee or commission basis or on contract basis Leasing or rental services with or without operator Leasing or rental services concerning machinery and equipment with or without operator Leasing or rental services concerning transport equipments including containers, with or without operator 2224 235 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 997312 997313 997314 236 237 238 997315 239 997316 240 997319 241 Group 99732 242 997321 243 997322 Leasing or rental services concerning agricultural machinery and equipment with or without operator Leasing or rental services concerning construction machinery and equipment with or without operator Leasing or rental services concerning ....
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....ervices Research and experimental development services in natural sciences and engineering Research and experimental development services in natural sciences Research and experimental development services in engineering and technology Research and experimental development services in medical sciences and pharmacy Research and experimental development services in agricultural sciences Research and experimental development services in social sciences and humanities Licensing services for the right to use trademarks and franchises Licensing services for the right to use minerals including its exploration and evaluation 269 270 Group 99813 271 998130 272 Group 99814 268 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 998121 998122 Research and experimental development services in social sciences Research and experimental development services in humanities Interdisciplinary research services Interdisciplinary research and experimental development services Research and development originals 2225 273 274 275 276 998141 998142 998143 998144 Research and development origin....
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....98312 300 998313 301 998314 302 998315 303 998316 304 998319 305 Group 99832 306 998321 307 998322 308 998323 309 998324 310 998325 Urban planning services 311 998326 Rural land planning services 312 998327 Project site master planning services 313 998328 314 Group 99833 Landscape architectural services and advisory services Engineering services Architectural advisory services Architectural services for residential building projects Architectural services for non-residential building projects Historical restoration architectural services THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Engineering advisory services Engineering services for building projects Engineering services for industrial and manufacturing projects Engineering services for transportation projects Engineering services for power projects Engineering services for telecommunications and broadcasting projects Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects Engineering services for other projects....
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....s Specialty photography services Restoration and retouching services of photography Photographic and videographic processing services Other photography and videography and their processing services nowhere else classified Other professional, technical and business services Specialty design services including interior design, fashion design, industrial design and other specialty design services Scientific and technical consulting services Translation and interpretation services Sponsorship services and brand promotion services Other professional, technical and business services nowhere else classified Telecommunications, broadcasting and information supply services 366 367 Group 99841 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Telephony and other telecommunications services 2227 998411 Carrier services 368 998412 Fixed telephony services 369 998413 Mobile telecommunications services 370 998414 371 998415 Data transmission services 372 998419 373 Group 99842 374 375 376 377 998421 998422 998423 998424 Internet backbone services Fax, tele....
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....security services Investigation services distribution 412 998522 Security consulting services 413 998523 Security systems services 414 998524 Armoured car services 415 998525 Guard services 416 998526 Training of guard dogs 417 998527 418 998528 Polygraph services Fingerprinting services 2228 419 998529 420 Group 99853 421 998531 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 Other security services nowhere else classified Cleaning services Disinfecting and exterminating services 422 998532 Window cleaning services 423 998533 General cleaning services 424 998534 425 998535 426 998536 427 998537 428 998538 429 998539 430 Group 99854 431 998540 432 433 998541 998542 434 998549 435 Group 99855 436 437 438 998551 998552 998553 439 998554 440 998555 441 998556 442 998557 443 998559 444 Group 99859 445 446 998591 998592 Specialised cleaning services for reservoirs and tanks Sterilisation of objects or premises (operating rooms)....
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....rt services to electricity, gas and water distribution 998632 Support services to gas distribution 998633 Support services to water distribution 998634 Support services to distribution services of steam, hot water and air- conditioning supply Support services to electricity transmission and distribution THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 470 Heading 9987 471 Group 99871 472 998711 473 998712 474 998713 475 998714 476 998715 477 998716 478 479 998717 998718 480 998719 481 Group 99872 482 483 484 485 2229 Maintenance, repair and installation (except construction) services Maintenance and repair services of fabricated metal products, machinery and equipment Maintenance and repair services of fabricated metal products, except machinery and equipment Maintenance and repair services of office and accounting machinery Maintenance and repair services of computers and peripheral equipment Maintenance and repair services of transport machinery and equipment Maintenance and repair services of electrical household appliances Maintenance....
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.... Textile, wearing apparel and leather manufacturing services Textile manufacturing services 998822 Wearing apparel manufacturing services 2230 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 512 998823 513 Group 99883 514 998831 515 998832 Leather and leather product manufacturing services Wood and paper manufacturing services Wood and wood product manufacturing services Paper and paper product manufacturing services 516 Group 99884 517 518 519 998841 998842 998843 520 Group 99885 521 998851 522 998852 523 998853 524 Group 99886 525 998860 526 Group 99887 527 998871 528 998872 529 998873 530 998874 531 998875 532 998876 533 998877 534 Group 99888 535 536 998881 998882 537 Group 99889 538 998891 539 540 541 542 998895 Sports goods manufacturing services 543 998896 Game and toy manufacturing services 544 998897 545 998898 546 Heading 9989 547 Group 99891 548 998911 549 998912 550 Group 99892 551 998920 552 Group 99893 ....
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....n a fee or contract basis 2231 557 558 THE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017 998941 998942 559 Section 9 560 Heading 9991 561 Group 99911 562 999111 563 999112 Metal waste and scrap recovery (recycling) services, on a fee or contract basis Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis Community, social and personal services and other miscellaneous services Public administration and other services provided to the community as a whole; compulsory social security services Administrative services of the government Overall Government public services Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service Public administrative services related to the more efficient operation of business Other administrative services of the government nowhere else classified Public administrative services provided to the community as a whole Public administrative services related to External Affairs, Diplomatic and Consular services abroad Services ....
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....tion services Commercial training and coaching services Other education and training services nowhere else classified services involving conduct of examination for admission to educational institutions Other educational support services Human health and social care services Human health services 605 999311 Inpatient services 606 999312 Medical and dental services 607 999313 608 999314 Nursing and physiotherapeutic services 609 999315 610 999316 611 999317 Childbirth and related services Ambulance services Medical laboratory and diagnostic-imaging services Blood, sperm and organ bank services 612 999319 Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture and the like 613 Group 99932 614 999321 615 999322 616 Group 99933 617 999331 618 619 999332 999333 620 999334 621 Group 99934 622 999341 623 999349 624 Group 99935 625 999351 626 999352 627 999353 628 999359 629 Heading 9994 630 Group 99941 631 999411 632 999412 Septic tank emptyi....
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...., control and monitoring services and other site remediation services Building remediation services Sanitation and similar services Sweeping and snow removal services Other sanitation services nowhere else classified Others Other environmental protection services nowhere else classified Services of membership organisations Services furnished by business, employers and professional organisations Services Services furnished by business and employers organisations Services furnished by professional organisations Services furnished by trade unions Services furnished by trade unions Services furnished by other membership organisations Religious services 2233 Other remediation services nowhere else classified 660 999592 Services furnished by political organisations 661 999593 Services furnished by human rights organisations 662 999594 Cultural and recreational associations 663 999595 Services furnished by environmental advocacy groups 664 999596 665 999597 666 999598 667 999599 668 Heading 9996 669 Group 99961 670 999611 671 999612 672 673 674 ....
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....letes Support services related to sports and recreation Other amusement and recreational services Amusement park and similar attraction services Gambling and betting services including similar online services Coin-operated amusement machine services Lottery services Other recreation and amusement services nowhere else classified Other services Washing, cleaning and dyeing services Coin-operated laundry services Dry-cleaning services (including fur product cleaning services) 704 999713 Other textile cleaning services 705 999714 Pressing services 706 999715 Dyeing and colouring services 707 999719 708 Group 99972 Other washing, cleaning and dyeing services nowhere else classified Beauty and physical well-being services 709 999721 710 711 712 999722 999723 999729 713 Group 99973 714 999731 715 999732 716 Group 99979 717 999791 718 999792 Hairdressing and barbers services Cosmetic treatment (including cosmetic or plastic surgery), manicuring and pedicuring services Physical well-being services including health club and fitness centre O....