Amendments in the Notification No. FTX.56/2017/14 dated 29th June, 2017 (Notification No.1-State Tax Rate)

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 registered brand name", the words, brackets and letters "put up in unit container....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to, 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 twigs or other vegetable materials bound together, with or without handles]"; (xvi) after Sl. No. 263 and the entries relating thereto, the following new serial number with entries thereto shall be inserted, namely:- "263....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l 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 with entries thereto shall be inserted, namely:- "176A 6802 Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone"; THE ASSAM GAZETTE, EXTRAORDINARY, O....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 irrigation equipment or nozzles for sprinklers" shall be substituted; (x) in Sl. No. 384, in column (3), for the words and figures, "Computer monitors not exceeding 17 inches", the words and figures," "Computer monitors not exceeding 20 inches", shall be substituted; (xi) in Sl. No. 438, for the entry in column (3), the entry, “Coir mattresses, cotton pillows and mattresses", shall be substituted; (xii) after Sl. No. 449 and the entries relating thereto, the following new serial numb....