Seeks to further amend No. FTX.56/2017/14 dated the 29th June, 2017 (Notification No.1/2017-State Tax Rate) (“Goods rate notification”), as amended from time to time, in order to adhere to the recommendations of 45th GST Council meeting held on September 17, 2021.

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.... on the recommendations of the Council, is hereby pleased to make 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, vide number 335, dated the 29th June, 2017, namely :- In the said notification, - (a) in Schedule I - 2.5%, - (i) after Sl. No. 71 and the entries relating thereto, the following new Sl. No. and the entries relating thereto shall be inserted, namely: - "71A 1209 Tamarind seeds meant for any use other than sowing"; (ii) Sl. Nos. 138 to 148 and the entries relating thereto shall be omitted; (iii) a....

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....- (a) Bio-gas plant; (b) Solar power based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation: If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at Sl. No. 38 of the Table mentioned in the notification No. FTX.56/2017/24 dated the 29th June, 2017 (Notification No.1), the value of sup....

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...."; (iii) for Sl. No. 153A and the entries relating thereto, the following Sl. No. and the entries shall be substituted, namely:- "153A 4819 Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like."; (iv) after Sl. No. 157 and the entries relating thereto, the following new Sl. Nos. and the entries relating thereto shall be inserted, namely: - "157A 4906 0000 Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photog....

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.... and tenders thereof. 398C 8603 Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604. 398D 8604 Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, track liners, testing coaches and track inspection vehicles). 398E 8605 Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604). 398F 8606 Railway or tramway goods vans and wagons, not self-propelled. 398G 8607 Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bo....