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Amendments in the Notification No. FTX.56/2017/14 dated the 29th June, 2017 (Notification No.1)
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....r, 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 respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]";....
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...., 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 shall be substituted, namely:- "72 1210 00 20 Hop cones, ground, powdered or in the form of pellets; lupulin"; (xiii) for Sl. No. 78 and the entries relating thereto, the following shall be substituted, namely:- "78 1404 [other than 1404 ....
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....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 twine, cordage or rope; made up fishing nets and other made up nets, of textile materials 218D 5609 Products of coir"; THE ASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 20, 2017 (xxiii) after Sl. No. 219A and the entries relating thereto, the following new serial number with entries thereto shall be inserted, namely:- "219AA 5806 Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft ....
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....2B 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; for Sl. No. 44 and the entries relating thereto, the following shall be substituted, namely:- "44 2103 All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings "; in Sl. No. 45, in column (3), the words "including idli or dosa batter†shall be omitted; (viii) after Sl. No. 46 and the entries relating thereto, the following new serial number with entries thereto shall be inserted, namely:- (ix) THE ASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 20, 2017 "46A 2106 90 91 ....
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....ly 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 be inserted, namely:- "207A 8710 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles"; (xxv) for Sl. No. 215 and the entries relating thereto, the following shall be substituted, namely:- "215 9003 Frames and mountings for spectacles, goggles or the like, and parts thereof"; (xxvi) in Sl. No. 216, in column (3), after the word "corrective", the brackets and words "[other than goggles for correcting vision]" shall be inserted; (xxvii) in Sl. No. 221, for the entry in column (3),the entry "Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular len....
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....SAM 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; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products[other than pizza bread, khakhra, plain chapatti or roti, bread, rusks, toasted bread and similar toasted products"; (viii) after Sl. No. 16 and the entries relating thereto, the following new serial number with entries thereto shall be inserted, namely: - (ix) (x) (xi) (xii) "16A 2101 11, 2101 12 00 Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee"; Sl. Nos. 18, 19 and 20 and the entries relating thereto, shall be omitted; in Sl. No. 23, for the entry in column (3), the entry, "Food preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption fo....
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....llowing new serial number with entries thereto shall be inserted, namely: - "57A 3303 Perfumes and toilet waters"; (xxi) in Sl. No. 58, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- "3304 Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta]"; (xxii) in Sl. No. 59, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- "3305 Preparations for use on the hair"; (xxiii) in Sl. No. 60, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- "3306 Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail 5867 5868 THE ASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 20, 2017 packages [other than tooth powder]"; (xxiv) after Sl. No. 60 and the entries relating thereto, the following new serial number with entries thereto shall be inserted, namely:- "60A 3307 Pre-shave, shaving or ....
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....xxviii) after Sl. No. 71 and the entries relating thereto, the following new serial number with entries thereto shall be inserted, namely: - "71A 3602 Prepared explosives, other than propellant powders; such as Industrial explosives"; (xxix) after Sl. No. 72 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "72A 3604 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles"; (xxx) after Sl. No. 73 and the entries relating thereto, the following new serial number with entries thereto shall be inserted, namely: - "73A 3606 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters"; (xxxi) after Sl. No. 89 and the entries relating thereto, the following new serial number with entries thereto shall be inserted, namely: - "89A 3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral o....
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.... serial numbers with entries thereto shall be inserted, namely: - 4017 "123B 123C 4201 Hard rubber (for example ebonite) in all forms, other than waste and scrap; articles of hard rubber Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any materialâ€; THE ASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 20, 2017 (xl) in Sl. No. 124, for the entry in column (3), the entry "Trunks, suit-cases, vanity- cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder- boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than handbags and shopping bags, of cotton or jute]" shall be substituted; (xli) ....
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....es thereto shall be inserted, namely: - "153A 4819 20 Cartons, boxes and cases of non-corrugated paper or paper board"; (xlviii) in Sl. No. 175, for the entry in column (3), the entry "Other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed" shall be substituted; (xlix) in Sl. No. 177 A, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- (1) "6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit"; after Sl. No. 177A and the entries relating thereto, the following new serial numbers with entries thereto shall be inserted, namely: - "177B 6703 177C 6704 177D 6801 177E 6802 Wool or other animal hair or other textile materials, prepared for use in making wigs or the like Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included Setts, curbstones and flagstones, of natural stone (exc....
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....paperboard or other materials Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included [other than fly ash bricks, fly ash blocks, fly ash 5874 THE ASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 20, 2017 182E 6901 aggregate with 90 percent or more fly ash content ] Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earthsâ€; (liv) after Sl. No. 184 and the entries relating thereto, the following new serial numbers with entries thereto shall be inserted, namely: - (lv) "184A 6904 184B 6905 Ceramic flooring blocks, support or filler tiles and the like Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods"; in Sl. No. 185, for the entry in column (3), the entry "Ceramic pipes, conduits, guttering and pipe fittings" shall be substituted; (lvi) after Sl. No. 185 and the entries relating thereto, the following new serial numbers with entries thereto shall be inserted, namely: - "185A 185B 185C 185D 6907 6909 6910 6914 Ceram....
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....and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi- cellular or foam glass in blocks, panels, plates, shells or similar forms"; (lxi) after Sl. No. 195 and the entries relating thereto, the following new serial number with entries thereto shall be inserted, namely: - "195A 7020 Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns]"; (lxii) in Sl. No. 235, for the entry in column (3), the entry "Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel [other than Kerosene burners, kerosene stoves and wood burning stoves of iron or steel]" shall be substituted; (lxiii) after Sl. No. 235 and the entries relating thereto, the following new serial number with entries thereto shall be inserted, namely: - ....
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.... thereto shall be inserted, namely: - "301A 8212 Razors and razor blades (including razor blade blanks in strips)"; (lxxiv) after Sl. No. 302 and the entries relating thereto, the following new serial number with entries thereto shall be inserted, namely: - "302A 8214 Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades therefor]"; (lxxv) in Sl. No. 303A, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- "8302 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal"; (lxxvi) after Sl. No. 303A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "303B 303C 303D 8303 8304 8305 Armoured or reinforced safes, strong-boxes and doors ....
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....better), including weight operated counting or checking machines; weighing machine weights of all kinds" shall be substituted; (lxxxii)in Sl. No. 325, for the entry in column (3), the entry "Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than and Nozzles for drip irrigation equipment or nozzles for sprinklers]" shall be substituted; (lxxxiii) after Sl. No. 327 and the entries relating thereto, the following new seria! numbers with entries thereto shall be inserted, namely: - "327A 8427 327B 8428 Fork-lift trucks; other works trucks fitted with lifting or handling equipment Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) THE ASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 20, 2017 327C 8429 327D 8430 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers Other moving, grading, levelling, scra....
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.... No. 375, for the entry in column (3), the entry "Electrical transformers, static converters (for example, rectifiers) and inductors" shall be substituted; (xcii) after Sl. No. 376 and the entries relating thereto, the following new serial numbers with entries thereto shall be inserted, namely: - "376A 376B 8506 8512 376C 8513 Primary cells and primary batteries Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512"; (xciii) in Sl. No. 379, for the entry in column (3), the entry "Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 [other than telephones for cellular networks or for other wireless networks]" shall be substituted; (xciv) ....
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....eto, the following new serial numbers with entries thereto shall be inserted, namely: - "388A 388B 8536 8537 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts connectors for optical fibres, optical fibre bundles or cables Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517"; in Sl. No. 390, for the entry in column (3), the entry "Electrical Filament or discharge lamps including sealed beam lamp units 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 el....
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....r THE ASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 20, 2017 (cviii) (cix) (cx) 411G 9012 411H 9013 9014 411-1 411J 9015 Microscopes other than optical microscopes; diffraction apparatus Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter Direction finding compasses; other navigational instruments and appliances Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefindersâ€; in Sl. No. 412, for the entry in column (3), the entry "Balances 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 ap....
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....bers with entries thereto shall be inserted, namely: - "429A 9113 429B 9201 429C 9202 429D 9205 9206 00 00 429E 429F 9207 Watch straps, watch bands and watch bracelets, and parts thereof"; Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments Other string musical instruments (for example, guitars, violins, harps) Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs Percussion musical instruments (for 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 (fo....
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....shall be substituted; (cxxiv) after Sl. No. 441 and the entries relating thereto, the new following serial numbers with entries thereto shall be inserted, namely: - "441A 9508 441B 9602 Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries] Worked vegetable or mineral carving material and articles of these materials moulded or carved 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 light....
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....g pulley blocks; clutches and shaft couplings (including universal joints)" shall be substituted; (viii) Sl. Nos. 136, 137, 138 and the entries relating thereto, shall be omitted; (ix) (x) (xi) in Sl.No. 141, in column (3), after the words and figures "heading 8508" the 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, sh....