|
SL.NO.
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DESCRIPTION
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RATE OF TAX
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REMARKS
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1
|
Cement
|
4
|
Rate of tax
has been reduced from 12 to 4 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09
|
|
2
|
Refrigerators,
air coolers, air-conditioning plant, geysers, washing machines, Xerox and
Fax machines and Component and parts thereof
|
4
|
Rate of tax
has been reduced from 8 to 4 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09
|
|
3
|
Telecommunication
equipment including Telephones, mobile phones, pagers and components and
parts thereof
|
4
|
Rate of tax
has been reduced from 8 to 4 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09
|
|
4
|
Television
sets both coloured and black and white, videocassette recorders, video
cassette players, video cassette tapes, wireless receiption instrument
and apparatus and radios and parts there-of
|
4
|
Rate of tax
has been reduced from 8 to 4 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09
|
|
5
|
Type writers
including electronic typewriters, Photocopiers, duplicating machines and
components and parts thereof.
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4
|
Rate of tax
has been reduced from 8 to 4 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09
|
|
6
|
Motor
Vehicle
(I) Motor cars, motor omni buses, motor vans, motor trucks, chassis of
such motor vehicles.
(ii) Tractors, bulldozers, excavators, earthmovers and power tillers
|
4
4
|
Rate of tax
has been reduced from 8 to 4 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09
|
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7
|
Marble,
granite and other decorative slabs and articles made there from
|
6*
|
Rate of tax
has been reduced from 8 to 4 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09.
*Rate
of tax has been enhanced from4 to 6 w.e.f.16-07-13 vide Notification no.
FTX.47/2013/2 dtd.12-07-13.
|
|
8
|
Computer of
all varieties, computer software and hardware, servers, V-sat and
accessories including UPS used with computers
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4
|
|
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9
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**All types of
plant and machineries including parts and accessories thereof except
agricultural machinery.
|
2
|
Rate of tax
has been reduced from 4 to 2 w.e.f.14-09-09 vide Notification no.
FTX.25/1009/10 dtd.08-09-09
* Substituted w.e.f.4-01-2010 vide notification no. LGL.3/2007/77 dated
4-01-10 (Prior to this sl.9 read as follows: “Plant and machineries for
industry and construction works (except agricultural machinery)”
** Substituted w.e.f.28-02-2011 vide notification no. LGL.3/2007/97 dated
28-02-2011(Prior to this sl.9 read as follows: Plant and machineries for
industry and construction works including parts thereof.)
|
|
10
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Pump sets of
any type
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4
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|
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11
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(I) Furnace
oil (FO) and Bitumen
(ii) Light Diesel Oil (LDO)
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4
4
|
Rate of tax
has been reduced from 16 to 4 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09
Rate of tax has been reduced from 8 to 4 w.e.f.14-09-09 vide Notification
no. FTX.25/2009/10 dtd.08-09-09
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|
12
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Hospital
Equipment of all types including X-ray, ultrasound, Doppler and scanning
machines, other medical and diagnostic apparatus and parts and
accessories thereof
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2
|
Rate of tax
has been reduced from 8 to 2 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09
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|
13
|
Chemical
Fertilizers, bone meals, pesticides, insecticides, fungicides, herbicides,
rodenticides and weedicides
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2
|
Rate of tax
has been reduced from 4 to 2 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09
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|
14
|
Diesel
generators
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4
|
Rate of tax
has been reduced from 8 to 4 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09
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|
15
|
HDPE bag and
HDPE coated Jute bag/sac and Hessian Jute bag whether Polythene lined or
not
|
2
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Rate of tax
has been reduced from 4 to 2 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09
|
|
16
|
Pulses and
cereals in all forms
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0
|
|
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17
|
Fish excluding
dry fish
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0
|
i) Rate of tax
has been reduced from 8 to 4 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09
ii) Rate of tax has been reduced from 4 to 0 w.e.f.01-06-10 vide
Notification no. FTX.40/2010/4 dtd.31-05-2010.
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18
|
Flowers (
Natural)
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2
|
Rate of tax
has been reduced from 8 to 2 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09
|
|
19
|
Ultra High
Temperature (UHT) Milk
|
0
|
Rate of tax
has been reduced from 8 to 0 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09
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20
|
Eggs
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0
|
i) Rate of tax
has been reduced from 8 to 4 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09
ii) Rate of tax has been reduced from 4 to 0 w.e.f.01-06-10 vide
Notification no. FTX.40/2010/4 dtd.31-05-2010.
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21
|
Processed
fruit juices
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4
|
Rate of tax
has been reduced from 8 to 4 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09
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|
22
|
Items of bell
metal and brass
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4
|
Rate of tax
has been reduced from 8 to 4 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09
|
|
23
|
Biscuits
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4
|
Rate of tax
has been reduced from 8 to 4 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09
|
|
24
|
(a) Gamocha
(b) Mekhela Chadar
|
4
4
|
|
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25
|
All varieties
of textiles viz. cotton, woolen or silken, including rayon, art silk and
nylon textiles, whether manufactured by handloom, power loom or otherwise
|
2
|
i) Rate of tax
has been enhanced from 1 to 4 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09.
ii) Rate of tax has been reduced from 4 to 2 w.e.f.01-06-10 vide
Notification no. FTX.40/2010/4 dtd.31-05-2010.
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|
26
|
Sugar
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0
|
Rate of tax
has been reduced from 1 to 0 w.e.f.01-06-10 vide Notification no.
FTX.40/2010/4 dtd.31-05-2010.
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|
27
|
*Bamboo and
bamboo chips (pieces of bamboo of any length, in any form or condition)
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2
|
Rate of tax
has been reduced from 4 to 2 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09. * Substituted w.e.f.4-01-2010 vide
notification no.LGL.3/2007/77 dated 4-01-10(Prior to this sl.27 read as
follows: ”Bamboo”.
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|
28
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Films of all
kinds including X ray films
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4
|
|
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29
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Live Stocks
i.e. pig, goat, sheep, poultry
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2
|
|
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30
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Photographic
paper
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4
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|
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31
|
Elevators and
parts and accessories thereof
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4
|
Rate of tax
has been reduced from 8 to 4 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09
|
|
32
|
Aluminium
conductors of any kind
|
4
|
|
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33
|
Intra ocular
lens
|
0
|
Rate of tax
has been reduced from 4 to 0 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09
|
|
34
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*Aluminium
plain sheet, channels and sections.
|
4
|
* Substituted
w.e.f.4-01-2010 vide notification no.LGL.3/2007/77 dated 4-01-10(Prior to
this sl.34 read as follows: ”Aluminium plain sheet”.
|
|
35
|
PVC pipes,
tubes and fittings
|
2
|
Rate of tax
has been reduced from 8 to 2 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09
|
|
36
|
Acrylic yarn
in hank form
|
2
|
Rate of tax
has been reduced from 4 to 2 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09
|
|
37
|
Fabric
coated/impregnated with PVC and cellular derivations
|
2
|
Rate of tax
has been reduced from 4 to 2 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09
|
|
38
|
Crude oil
|
2
|
|
|
39
|
*M.S. Pipes
|
2
|
(i)Rate of tax
has been reduced from 4 to 2 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09.
(ii)* Omitted w.e.f.4-01-2010 vide notification no.LGL.3/2007/77 dated
4-01-10.
|
|
40
|
Tea
|
0
|
Rate of tax
has been reduced from 2 to 0 w.e.f.01-06-10 vide Notification no.
FTX.40/2010/4 dtd.31-05-2010.
|
|
41
|
Extra natural
alcohol(ENA)
|
4
|
Rate of tax
has been reduced from 10 to 4 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09
|
|
42
|
Gur, rub gur
and jaggary
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4
|
|
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43
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Molasses
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4
|
Rate of tax
has been reduced from 16 to 4 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09
|
|
44
|
Paper
corrugated box and paper cartons of all kinds
|
2
|
|
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45
|
*Flexible
sheet and flexible pouch whether laminated or not.
|
2
|
Substituted
w.e.f.4-01-2010 vide notification no.LGL.3/2007/77 dated 4-01-10(Prior to
this sl.45 read as follows:”Flexible Laminated Sheet and flexible
laminated pouch”
|
|
46
|
Wheat products
except when imported and sold by Food Corporation of India to Deputy
Commissioners and Sub-Divisional Officers of Assam for distribution in
any relief operation or for use in connection with any Scheme sponsored
by the Govt. of India or the State Government
|
2
|
|
|
47
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(a) Tobacco
including cigarette, cheroots, cigar, biri, zarda, khoini, sada and
smoking mixture.
(b) Tobacco mixed pan masala including gutka whether sold under a brand
name or not
|
4
4
|
Rate of tax
has been reduced from 10 to 4 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09
Rate of tax has been reduced from 20 to 4 w.e.f.14-09-09 vide
Notification no. FTX.25/2009/10 dtd.08-09-09
|
|
48
|
Tendu Leaves
|
4
|
Rate of tax
has been reduced from 10 to 4 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09
|
|
49
|
Rectified
spirit
|
4
|
Rate of tax
has been reduced from 10 to 4 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09
|
|
50
|
*Iron and
steel, that is to say,-
(i) skelp bars, tin bars, sheet bars, hoe-bar and sleeper bars,
(ii) steel bars (rounds, rods, squares, flat, octagons and hexagons,
plain and ribbed or twisted, in coil form as well as straight lengths).
(iii) Steel structural (angles, joists, channels, tees, sheet piling
sections, Z-sections or any other rolled sections);
(iv) Sheets, hoops, strips and skelp, both black and galvanised, hot and
cold rolled plain and corrugated, in all qualities, in straight lengths
and in coil form, as rolled and in riveted condition;
(v) Plates both plain and chequered in all qualities;
(vi) Steel tubes, both welded and seamless, of all diameters and lengths
including tube fittings;
(vii) Tin-plates, both hot dipped and electrolytic and tin free plates;
(viii) Wire rods and wires-rolled, drawn, galvanized, aluminized, tinned
or coated such as by copper;
|
2
|
*Substituted
w.e.f. 4-01-2010 vide notification no. LGL.3/2007/77 dated 4-01-10 (Prior
to this sl.50 read as follows: “Plain and corrugated iron sheet
whether hot or cold rolled”
|
|
51
|
(i)
Chemicals excluding
plastic granules
(ii)
Plastic granules
|
2
1
|
Substituted
w.e.f.14-08-2013 vide notification no.LGL.109/2008/53 dated 14-08-13.
Prior to this sl.51 read as follows: Chemicals
|
|
52
|
Dispenser
|
4
|
|
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53
|
Coal
|
2
|
Rate of tax
has been reduced from 4 to 2 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09
|
|
54
|
*Declared
goods under the Central Sales Tax Act, 1956 (Central Act 74 of 1956)
which are not mentioned in any of the entries :-
(a) M.S. rod and round
|
2
|
(i) Rate of
tax has been reduced from 4 to 2 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09.
(ii) *Omitted w.e.f. 4-01-2010 vide notification no. LGL.3/2007/77 dated
4-01-10.
|
|
55
|
|
|
|
|
Omitted
*(a) Pipes of
all kinds excluding those covered by entries at sl. No.35 and 39
|
2
|
The
words and figure “Other goods not
covered by any of the entries above, but included in the Schedules of
taxable goods attached to the Assam Value Added Tax Act, 2003” has
been omitted w.e.f 02-09-2014 vide
notification no.LGL.109/2008/66 Dtd.02-09-14:
Rate of tax
has been reduced from 4 to 2 w.e.f. 14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09.
*Omitted w.e.f. 4-01-2010 vide notification no. LGL.3/2007/77 dated
4-01-10.
|
|
*(b) Bamboo
chips (pieces of bamboo of any length, in any form or condition used as
raw materials in paper making)
|
2
|
Rate of tax
has been reduced from 4 to 2 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09.
*Omitted w.e.f. 4-01-2010 vide notification no. LGL.3/2007/77 dated
4-01-10.
|
|
(c) Clinker
|
2
|
Rate of tax
has been reduced from 8 to 2 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09.
|
|
(d) Cranes,
dumpers, road rollers, motor cycles, motor cycle combinations, motor
scooters, three wheelers and motorettes
|
2
|
Rate of tax
has been reduced from 8 to 2 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09.
|
|
(e) Caustic
Soda
|
2
|
Rate of tax
has been reduced from 12.5 to 2 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09.
|
|
(f) Sodium
Silicate
|
2
|
Rate of tax
has been reduced from 12.5 to 2 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09.
|
|
(g) Alum
|
2
|
Rate of tax
has been reduced from 12.5 to 2 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09.
|
|
(h) Soap Stone
Powder
|
2
|
Rate of tax
has been reduced from 12.5 to 2 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09.
|
|
(i) Furniture
and Fixtures
|
6*
|
Rate of tax
has been reduced from 12.5 to 4 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09.
*Rate
of tax has been enhanced from4 to 6 w.e.f.16-07-13 vide Notification no.
FTX.47/2013/2 dtd.12-07-13.
|
|
(j) Coir, coir
products and coir waste
|
2
|
Rate of tax
has been reduced from 12.5 to 2 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09.
|
|
(k)
Transformers
|
4
|
Rate of tax
has been reduced from 12.5 to 4 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09.
|
|
*(l) Hardware
goods
|
2
|
Rate of tax
has been reduced from 12.5 to 4 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09.
*Omitted w.e.f. 4-01-2010 vide notification no. LGL.3/2007/77 dated
4-01-10.
|
|
*(m)
Corrugated and plain galvanized iron sheet (whether hot rolled or cold
rolled)
|
2
|
Rate of tax
has been reduced from 4 to 2 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09.
*Omitted w.e.f. 4-01-2010 vide notification no. LGL.3/2007/77 dated
4-01-10.
|
|
(n) Arecanut
powder and supari in all its forms and varieties including beetelnut for
conversion into supari.
|
4
|
|
|
(o) Plywood
|
4
|
Rate of tax
has been reduced from 8 to 4 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09.
|
|
(p) Bentonite
powder
|
2
|
Rate of tax
has been reduced from 8 to 2 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09.
|
|
(q) Railway
track materials such as all types of pre-stressed concrete sleepers,
railway switches, crossings, fittings, SGCI inserts, HTS wire, metal
liners, bolts, nuts and elastic rail clips
|
4
|
Rate of tax
has been reduced from 12.5 to 4 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09.
|
|
56
|
Lime stone and
lime powder
|
2
|
Rate of tax
has been reduced from 4 to 2 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09
|
|
57
|
Bauxite
|
2
|
Rate of tax
has been reduced from 4 to 2 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09
|
|
58
|
Vegetable
oils, vanaspati or vegetable ghee and other edible oils including mustard
oil and rapeseed oil except when such goods are imported by STATFED or
its Units in Assam
|
2
|
Rate of tax
has been reduced from 4 to 2 w.e.f.14-09-09 vide Notification no.
FTX.25/2009/10 dtd.08-09-09
|
|
59
|
Paper
excluding newsprint and Kraft paper
|
2
|
Inserted
w.e.f.4-01-2010 vide notification no.LGL.3/2007/77 dated 4-01-10.
Substituted
w.e.f. 21-08-2012 vide notification no. LGL.109/2008/34 dated 21-08-12
(Prior to this sl.59 read as follows:”Paper
excluding newsprint”
|
|
60
|
Transmission
tower (Electrical and Telecommunication) and tower parts
|
4
|
Inserted
w.e.f.4-01-2010 vide notification no.LGL.3/2007/77 dated 4-01-10.
|
|
61
|
Optical fibre
cable.
|
4
|
-do-
|
|
62
|
Aluminium
composite panel.
|
4
|
-do-
|
|
63
|
Electrical
goods of all types.
|
4
|
-do-
|
|
64
|
All varieties
of tiles.
|
4
|
-do-
|
|
65
|
Sanitary ware
and bathroom fittings of all types.
|
6*
|
Inserted
w.e.f.4-01-2010 vide notification no.LGL.3/2007/77 dated 4-01-10.
*Rate of tax has been enhanced from4 to 6 w.e.f.16-07-13
vide Notification no. FTX.47/2013/2 dtd.12-07-13.
|
|
66
|
Automated
Teller Machine
|
4
|
Inserted
w.e.f.28-02-2011 vide notification no. LGL.3/2007/97 dated 28-02-2011.
|
|
67
|
Diesel
|
4
|
Inserted
w.e.f.28-02-2011 vide notification no. LGL.3/2007/97 dated 28-02-2011.
|
|
68.
|
All
other goods not covered by any of the entries of this Schedule but
included in the Schedules of taxable goods attached to the Assam Value
Added Tax Act, 2003 (Act No. VIII of 2005) excepting raw materials
directly used in the manufacture of goods other than those raw materials
covered by existing entries of this Schedule.
|
4
|
Inserted
w.e.f.02-09-2014 vide notification no.LGL.109/2008/66 Dtd.02-09-2014
|