TaxTMI 
TaxTMI 
Amendments in the Notification No. FTX.56/2017/14 dated the 29th June, 2017 (Notification No.1)
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....ARTMENT NOTIFICATION No. 41 The 14th December, 2017 No.FTX.56/2017/Pt-II/59:- In exercise of the powers conferred by sub-section (1) of section 9 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam, on the recommendations of the Council, hereby makes the following further amendments in the notification No. FTX.56/2017/14 dated the 29th June, 2017 (Notification No.1) issued by the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, No. 335 dated the 29th June, 2017, as amended from time to time, namely:- In the said notification,- (A) in Schedule I- 2.5%,- (i) “1 for Sl. No. 1 and the entries relating thereto, the following shall be substituted, namely: - 0202, 0203, All goods [other than fresh or chilled], and put up in unit container and,- 0204, 0205, 0206, 0207, 0208, 0209, 0210 (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in ....
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.... been foregone voluntarily], subject to the conditions as in the ANNEXURE", shall be substituted; in Sl. No. 27, for the entry in column (3),the entry “Cashew nuts, whether or not shelled or peeled, desiccated coconuts" shall be substituted; (viii) in Sl. No. 30, in the entry in column (3), after the words "shelled or peeled", the words ",put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a THE ASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 20, 2017 5859 (ix) (x) (xi) (xii) court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE", shall be inserted; in Sl. No. 58, in the entry in column (3), after the words "Meal, powder," the words "Flour", shall be inserted; Sl. No. 60 and the entries relating thereto shall be omitted; in Sl. No. 66, in column (3), the words, “other than of seed quality†shall be omitted; for Sl. No. 72 and the entries relating thereto, the following s....
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....ncluding parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour"; (xxii) after Sl. No. 218A and the entries relating thereto, the following new serial numbers with entries thereto shall be inserted, namely:- "218B 5607 Jute twine, coir cordage or ropes 218C 5608 Knotted netting of t....
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....s other than articles of coral"; (i) Sl. Nos. 2,3,4,5,6,7,8,9,10, and the entries relating thereto shall be omitted; (ii) (iii) (iv) (v) (vi) (vii) for Sl. No. 11 and the entries relating thereto, the following shall be substituted, namely:- "11 0402 91 10, Condensed milk"; 0402 99 20 in Sl. No. 14, in column (3), the words "and desiccated coconuts", shall be omitted; after Sl. No. 32 and the entries relating thereto, the following new serial numbers with entries thereto shall be inserted, namely:- "32A 1701 91, 1701 99 32B 1902 All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST) Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared"; in Sl. No. 43, for the entry in column (3),the entry "Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders" shall be substituted; ....
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....(knitted/crocheted) or made up from lace or 5863 5864 THE ASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 20, 2017 other textile fabrics"; (xix) in Sl. No. 177, in column (3), the words, "Fly ash bricks" shall be omitted; (xx) in Sl. No. 196, in column (3), after the words "sports-ground rollers", the word, brackets and figures "; Parts [8432 90]" shall be inserted; (xxi) in Sl. No. 197, in column (3), after the words and figures "of heading 8437", the word, brackets and figures "; parts [8433 90 00]" shall be inserted; (xxii) in Sl. No. 200, in column (3), for the words "Sewing machinesâ€, the words and figures "Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines" shall be substiuted; (xxiii) after Sl. No. 201 and the entries relating thereto, the following new serial number with entries thereto shall be inserted, namely:- "201A 8509 Wet grinder consisting of stone as a grinderâ€; (xxiv) after Sl. No. 207 and the entries relating thereto, the following serial number and the entries shall b....
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.... Cocoa butter, fat and oil Cocoa powder, not containing added sugar or sweetening matter Chocolates and other food preparations containing cocoa"; in Sl. No. 13, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- "1901 [other than 1901 20 00] Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than mixes and doughs for the preparation of bakers' wares of heading 1905]â€; Sl. No. 14, and the entries relating thereto, shall be omitted; 5866 THE ASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 20, 2017 (vii) in Sl. No. 16, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- "1905 Pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; com....
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....ified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; Avgas [other than kerosene PDS, petrol, diesel and ATF, not in GST]" shall be substituted; (xvii) in Sl. No. 52, for the entry in column (3), the entry "Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry; glass frit or other glass, in the form of powder, granules or flakes" shall be substituted; (xviii) in Sl. No. 54A, for the entry in column (3), the entry "Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings" shall be substituted; (xix) Sl. No. 55, and the entries relating thereto, shall be omitted; (xx) after Sl. No. 57 and the entries relating thereto, the following new serial number with entries thereto shall be inserted, namely: - "57A 3303 Perfumes and toilet wate....
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....liary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 [other than Sulphonated castor oil, fish oil or sperm oil] Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals"; (xxvii) after Sl. No. 62 and the entries relating thereto, the following new serial numbers with entries thereto shall be inserted, namely: - THE ASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 20, 2017 "62A 3405 Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparat....
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....ber with entries thereto shall be inserted, namely: - "104A 3918 Floor coverings of plastics, whether or not self- adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics"; (xxxv) after Sl. No. 107 and the entries relating thereto, the following new serial number with entries thereto shall be inserted, namely: - "107A 3922 Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics"; (xxxvi) in Sl. No. 111, for the entry in column (3), the entry "Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads and feeding bottles]" shall be substituted; (xxxvii) after Sl. No. 121 and the entries relating thereto, the following new serial number with entries thereto shall be inserted, namely: - "121A 4013 Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes]"; (xxxviii) in Sl. No. 123A, for the entry in columns (2) and (3), the following entries shall ....
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.... thereof" shall be substituted; (xlv) after Sl. No. 137 and the entries relating thereto, the following new serial numbers with entries thereto shall be inserted, namely: - "137A 137B 137C 137D 4410 4411 4412 4413 Particle board, Oriented Strand Board and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards Plywood, veneered panels and similar laminated wood Densified wood, in blocks, plates, strips, or profile shapes 5871 5872 THE ASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 20, 2017 137E 4414 137F 4418 137G 4421 Wooden frames for paintings, photographs, mirrors or similar objects Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative ....
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.... slate"; after Sl. No. 180 and the entries relating thereto, the following new serial numbers with entries thereto shall be inserted, namely: - "180A 6807 180B 6808 180C 6809 Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch) Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented"; in Sl. No. 181, for the entry in column (3), the entry "Articles of cement, of concrete or of artificial stone, whether or not reinforced" shall be substituted; (liii) after Sl. No. 182 and the entries relating thereto, the following new serial numbers with entries thereto shall be inserted, namely: - "182A 182B 182C 6812 6813 6814 182D 6815 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of....
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.... Other ceramic articles"; (lvii) after Sl. No. 189 and the entries relating thereto, the following new serial numbers with entries thereto shall be inserted, namely: - "189A 7003 189B 7004 189C 7005 189D Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non- reflecting layer, but not otherwise worked Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 7006 00 00 Glass of heading 7003, 7004 or 7005, bent, edge- worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials Safety glass, consisting of toughened (tempered) or 189E 7007 THE ASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 20, 2017 189F 189G 7008 laminated glass Multiple-walled insulating units of glass 7009 Glass mirrors, whether or not framed, including rear- view mirrors"; 5875 (lviii) after ....
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....r blower, and parts thereof, of iron or steel"; (lxiv) after Sl. No. 236 and the entries relating thereto, the following new serial number with entries thereto shall be inserted, namely: - "236A 7324 Sanitary ware and parts thereof, of iron and steel"; (lxv) in Sl. No. 237, for the entry in column (3), the entry "Other cast articles of iron or steel" shall be substituted; (lxvi) in Sl. No. 238, for the entry in column (3), the entry "Other articles of iron or steel" shall be substituted; (lxvii) after Sl. No. 252 and the entries relating thereto, the following new serial number with entries thereto shall be inserted, namely: - "252A 7418 All goods [other than table, kitchen or other household articles of copper; Utensils]"; (lxviii) in Sl. No. 253, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- "7419 Other articles of copper"; (lxix) in Sl. No. 262, for the entry in column no. 3, the entry "Unwrought Aluminium†shall be substituted; (lxx) in Sl. No. 271, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- "7610 Alumin....
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....s and similar office or desk equipment, of base metal, other than office furniture of heading 9403 Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal"; (lxxvii)after Sl. No. 307 and the entries relating thereto, the following new serial number with entries thereto shall be inserted, namely: - "307A 8310 Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405â€; 5877 5878 THE ASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 20, 2017 (lxxviii) in Sl. No. 316, for the entry in column (3), the “Turbo-jets, turbo-propellers and other gas turbines [other than aircraft engines]" shall be substituted; (lxxix) after Sl. No. 317 and the entries relating thereto, the following new serial numbers with entries thereto shall be inserted, namely: - 8413 "317A 317B 8414 Concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60] Air or vac....
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....ng, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile extractors; snow-ploughs and snow-blowers"; (lxxxiv) in Sl. No. 335, for the entry in column (3), the entry "Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof" shall be substituted; (lxxxv) in Sl. No. 361, for the entry in column (3), the entry "Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencil sharpening machines, perforating or stapling machines) [other than Braille typewriters, electric or non-electric]" shall be substituted; (lxxxvi) after Sl. No. 364 and the entries relating thereto, the following new serial number with entries thereto shall be inserted, namely: - "364A 8476 Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines"; (lxxxvi....
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....n telephones for cellular networks or for other wireless networks]" shall be substituted; (xciv) (xcv) in Sl. No. 380, for the entry in column (3), the entry "Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier set" shall be substituted; after Sl. No. 380 and the entries relating thereto, the following new serial number with entries thereto shall be inserted, namely: - "380A 8519 Sound recording or reproducing apparatus"; (xcvi) after Sl. No. 381 and the entries relating thereto, the following new serial number with entries thereto shall be inserted, namely: - "381A 8522 Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521"; (xcvii) in Sl. No. 383, for the entry in column (3), the entry "Closed-circuit television (CCTV), transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or....
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....and ultra-violet or infra-red lamps; arc lamps [other than LED lamps]" shall be substituted; in Sl. No. 395, for the entry in column (3), the entry "Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, 5881 5882 THE ASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 20, 2017 made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors" shall be substituted; (ciii) in Sl. No. 396, for the entry in column (3), the entry "Carbon electrodes, carbon brushes, Lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes" shall be substituted; (civ) after Sl. No. 397 and the entries relating thereto, the following new serial number with entries thereto shall be inserted, namely: - (cv) (cvi) (cvii) "397A 8547 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for e....
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....alances of a sensitivity of 5 cg or better, with or without weights" shall be substituted; after Sl. No. 413 and the entries relating thereto, the following new serial numbers with entries thereto shall be inserted, namely: - "413A 9022 413B 9023 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations [other than those for medical, surgical, dental or veterinary uses], including radiography or radiotherapy apparatus, X- ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the like Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses"; after Sl. No. 423 and the entries relating thereto, the following new serial numbers with entries thereto shall be inserted, namely: - "423A 9101 423B 9102 Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal Wrist-watches, pocket-watches and other watches, including stop watches, other tha....
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.... example, drums, xylophones, cymbols, castanets, maracas) Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions) THE ASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 20, 2017 429G 9208 429H 9209 Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds"; (cxviii) after Sl. No. 435 and the entries relating thereto, the following new serial number with entries thereto shall be inserted, namely: - "435A 9401 [other than 9401 10 00] Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof [other than seats of a kind used for aircraft]"; (cxix) in Sl. No. 437, for the e....
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....ved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatinâ€; (cxxv) after Sl. No. 448 and the entries relating thereto, the following new serial number with entries thereto shall be inserted, namely: - "448A 9611 Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticksâ€; (cxxvi) in Sl. No. 449A, for the entry in column no. 3, the entry “Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints or wicks" shall be substituted; (cxxvii) after Sl. No. 449A and the entries relating thereto, the following new serial numbers with entries thereto shall be inserted, namely: - "449B 9617 449C 9618 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other ....
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....he words and brackets "[other than wet grinder consisting of stone as a grinder]" shall be added; Sl. Nos. 144, 145, 147, 148, 149, 150 and the entries relating thereto, shall be omitted; in Sl.No. 151, for the entry in column (3), the entry "Digital cameras and video camera recorders [other than CCTV]" shall be substituted; (xii) Sl. Nos. 152, 153 and the entries relating thereto, shall be omitted; 5888 THE ASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 20, 2017 (xiii) in Sl.No. 154, in column (3), after the words and figures in the brackets, "not exceeding 20 inches", the words "; and set top box for television" shall be added; (xiv) Sl. Nos. 155, 156, 157, 158, 159, 160, 161, 162, 163, 172, 178, 179, 180, 181, 182, 183, 184, 185, 186, 187, 188, 189, 190, 191, 192, 193, 194, 195, 196, 197, 198, 199, 200, 201, 202, 203, 204, 205, 206, 207, 208, 209, 211, 212, 213, 214 and the entries relating thereto, shall be omitted; (xv) Sl. Nos. 216, 217, 218, 220, 221, 222, 225, 226 and the entries relating thereto, shall be omitted; (xvi) in Sl. No. 228, for the entry “-†in column (2), the entry "Any Chapter†shall be ....