TaxTMI 
TaxTMI 
Amendments in the Notification No. FTX.56/2017/14 dated 29th June, 2017 (Notification No.1-State Tax Rate)
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....INANCE (TAXATION) DEPARTMENT NOTIFICATION No. 27 The 25th October, 2017 No.FTX.56/2017/Pt-1/66.- In exercise of the powers conferred by sub-section (1) of section 11 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in the notification No. FTX.56/2017/14 dated 29th June, 2017 (Notification No.1-State Tax Rate) issued by the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, No.335 dated the 29th June, 2017, as amended by notification No. FTX.56/2017/80 dated 11th September, 2017 (Notification No.19-State Tax Rate) issued by the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, No.534 dated the 12th September, 2017, namely:- In the said notification,- (A) in Schedule I-2.5%,- (i) against serial numbers 11, 13, 25, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 58 and 59, in column (3), for the words "put up in unit container and bearing a regist....
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....200, in column (3), for the word "kites", the words "Kites, Paper mache articles", shall be substituted; (xi) after Sl. No. 201 and the entries relating thereto, the following new serial number with entries thereto shall be inserted, namely:- "201A 4907 Duty Credit Scrips"; (xii) after Sl. No. 219 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- "219A 5801 Corduroy fabrics 219B 5808 Saree fall"; THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 27, 2017 4647 (xiii) after Sl. No. 257 and the entries relating thereto, the following new serial number with entries thereto shall be inserted, namely:- "257A 9404 Cotton quilts of sale value not exceeding Rs. 1000 per piece" ; (xiv) after Sl. No. 259 and the entries relating thereto, the following new serial number with entries thereto shall be inserted, namely:- "259A 9601 Worked corals other than articles of coral"; (xv) for Sl. No. 260 and the entries relating thereto, the following shall be substituted, namely:- "260 9603 [other than 9603 10 00] Broomsticks [other than brooms consisting of tw....
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...., the following new serial number with entries thereto shall be inserted, namely:- "99A 4419 Tableware and Kitchenware of wood"; (x) in Sl. No. 128, in column (3), for the words "similar documents of title", the words and brackets, "similar documents of title [other than Duty Credit Scrips]", shall be substituted; (xi) in Sl. No. 147, for the entry in column (3), the entry "Woven pile fabrics and chenille fabrics except Corduroy fabrics, other than fabrics of heading 5802 or 5806", shall be substituted; (xii) in Sl. No. 154, for the entry in column (3), the entry "Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles [other than saree fall]", shall be substituted; (xiii) after Sl. No. 171 and the entries relating thereto, the following new serial number with entries thereto shall be inserted, namely:- "171A 6501 Textile caps"; (xiv) in Sl. No. 176, in column (3), after the words "Sand lime bricks" the words "or Stone inlay work" shall be inserted; (xv) after Sl. No. 176 and the entries relating thereto, the following new serial number....
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....owder; [other than batters including idli/dosa batter, Namkeens", shall be substituted; (ii) in Sl. No. 111, in column (3), for the words "Plastic Tarpaulin", the words, "Plastic Tarpaulin, Medical grade sterile disposable gloves, Plastic raincoats", shall be substituted; (iii) after Sl. No. 123 and the entries relating thereto, the following new serial number with entries thereto shall be inserted, namely:- "123A 4016 Rice rubber rolls for paddy de-husking machine"; (iv) Sl. No. 140 and the entries thereof shall be omitted; (v) in Sl. No. 157, in column (3), for the words "Braille paper", the words "Braille paper, kites, Paper mache articles" shall be substituted; (vi) in Sl. No. 172, in column (3), for the words, "of felt", the words and brackets, "of felt [other than textile caps]", shall be substituted; (vii) Sl.Nos. 186 and 187 and the entries thereof shall be omitted; (viii) Sl. No. 304 and entries thereof shall be omitted; (ix) in Sl. No. 325, in column (3), for the words “other than fire extinguishers, whether or not charged", the words, "other than fire extinguishers, whether or not charged and Nozzles for drip ir....
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.... cleaved or bruted", the words, "other than industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds", shall be substituted; (F) in Schedule-VI-0.125%,- in Sl. No. 1, for the entry in column (3), the entry, “Diamonds, industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds", shall be substituted; (G) in the Explanation, for clause (ii), the following shall be substituted, namely: - "(ii)(a) The phrase "brand name" means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person. (b) The phrase "registered brand name" means,- (A) a brand registered as on the 15th May 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered; 4652 THE ASSAM GAZETTE, EXTRAORDINA....