VATinfoline Multimedia |PASSION TO DELIVER| www.vatinfoline.com - 1 - [email protected]Disclaimer: Though all efforts have been made to ensure the accuracy of the Schedule. In case of any ambiguity or doubts the user is advised to verify the same with the original notification. Usage and circulation is subject to the condition that VATinfoline Multimedia is not responsible/liable for any loss or damage caused to anyone due to any mistake/error/omissions. RATE OF TAX RATE OF TAX RATE OF TAX RATE OF TAX UNDER UNDER UNDER UNDER ASSAM VALUE ADDED TAX ACT, 2003 ASSAM VALUE ADDED TAX ACT, 2003 ASSAM VALUE ADDED TAX ACT, 2003 ASSAM VALUE ADDED TAX ACT, 2003 FIRST SCHEDULE FIRST SCHEDULE FIRST SCHEDULE FIRST SCHEDULE - LIST OF EXEMPTED GOODS LIST OF EXEMPTED GOODS LIST OF EXEMPTED GOODS LIST OF EXEMPTED GOODS Sl. No. Description of goods Conditions and exceptions Remarks 1 Agricultural implements, manually operated or animal driven 2 Aids and Implements used by handicapped persons 3 Aquatic feed, poultry feed and cattle feed including grass, hay and straw, *[husk and bran of cereals and pulses, supplements, concentrated and additives of such feed and de-oiled cakes, but excluding (i) other oil cakes and (ii) rice bran]. *included w.e.f. 29.07.2005 4 Betel leaves and betel nuts (including*supari and betel nuts for conversion into supari). *”including” is substituted in place of “excluding” w.e.f. 06.07.2006. 5 Books, periodicals and journals 6 Charakha and Amber Charakha handlooms and handlooms fabrics and Gandhi Topi 7 Charcoal 8 Coarse grains other than paddy, rice and wheat 9 Condoms and contraceptive 10 Cotton and silk yarn in hank 11 Curd, lussi, butter milk and separated milk 12 Earthen pot and clay lamps 13 Electrical energy 14 Firewood 15 Fishnet and Fishnet fabrics 16 Fresh milk and pasteurized milk excluding UHT milk 17 Fresh flowers, fresh plants, saplings and seedlings including aromatic and medicinal plants 18 Fresh vegetables and fruits other than potato, onion, garlic, (ginger)* and dried vegetables The word ‘ginger’ is deleted w.e.f. 06.07.06. 19 Paddy 20 Human blood and blood plasma 21 Indigenous handmade musical instruments 22 Kumkum, bindi, alta and sindur 23 Meat, fish (excluding dry fish), prawn and other aquatic products when not cured or frozen; eggs and livestock and animal hair 24 National Flag
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VATinfoline Multimedia - VILGSTBetel leaves and betel nuts (including*supari and betel nuts for conversion into supari). *”including” is substituted in place of “excluding”
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VATinfoline Multimedia | P A S S I O N T O D E L I V E R |
Disclaimer: Though all efforts have been made to ensure the accuracy of the Schedule. In case of any ambiguity or doubts the user is advised to verify the same with the original notification. Usage and circulation is subject to the condition that VATinfoline Multimedia is not responsible/liable for any loss or damage caused to anyone due to any mistake/error/omissions.
RATE OF TAX RATE OF TAX RATE OF TAX RATE OF TAX UNDERUNDERUNDERUNDER ASSAM VALUE ADDED TAX ACT, 2003ASSAM VALUE ADDED TAX ACT, 2003ASSAM VALUE ADDED TAX ACT, 2003ASSAM VALUE ADDED TAX ACT, 2003
FIRST SCHEDULE FIRST SCHEDULE FIRST SCHEDULE FIRST SCHEDULE ---- LIST OF EXEMPTED GOODSLIST OF EXEMPTED GOODSLIST OF EXEMPTED GOODSLIST OF EXEMPTED GOODS
Sl. No. Description of goods Conditions and exceptions Remarks
1 Agricultural implements, manually operated or
animal driven
2 Aids and Implements used by handicapped persons
3
Aquatic feed, poultry feed and cattle feed including
grass, hay and straw, *[husk and bran of cereals
and pulses, supplements, concentrated and
additives of such feed and de-oiled cakes, but
excluding (i) other oil cakes and (ii) rice bran].
*included w.e.f.
29.07.2005
4 Betel leaves and betel nuts (including*supari and
betel nuts for conversion into supari).
*”including” is
substituted in place
of “excluding” w.e.f.
06.07.2006.
5 Books, periodicals and journals
6 Charakha and Amber Charakha handlooms and
handlooms fabrics and Gandhi Topi
7 Charcoal
8 Coarse grains other than paddy, rice and wheat
9 Condoms and contraceptive
10 Cotton and silk yarn in hank
11 Curd, lussi, butter milk and separated milk
12 Earthen pot and clay lamps
13 Electrical energy
14 Firewood
15 Fishnet and Fishnet fabrics
16 Fresh milk and pasteurized milk excluding UHT milk
17 Fresh flowers, fresh plants, saplings and seedlings
including aromatic and medicinal plants
18 Fresh vegetables and fruits other than potato,
onion, garlic, (ginger)* and dried vegetables
The word ‘ginger’ is
deleted w.e.f.
06.07.06.
19 Paddy
20 Human blood and blood plasma
21 Indigenous handmade musical instruments
22 Kumkum, bindi, alta and sindur
23
Meat, fish (excluding dry fish), prawn and other
aquatic products when not cured or frozen; eggs
and livestock and animal hair
24 National Flag
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SECOND SCHEDULE SECOND SCHEDULE SECOND SCHEDULE SECOND SCHEDULE ---- LIST OF GOODS TAXABLE AT 5%LIST OF GOODS TAXABLE AT 5%LIST OF GOODS TAXABLE AT 5%LIST OF GOODS TAXABLE AT 5%**** PARTPARTPARTPART----A A A A ---- GENERALGENERALGENERALGENERAL
*The symbol and figure is substituted from 4% to 5% w.e.f. 31-10-2009 vide notification no. FTX.55/2005/Pt-
III/118 dtd. 31-10-2009.
Sl. No. Description Conditions and
exceptions Remarks
1 Agricultural implements, not operated manually or
not driven by animal.
2
All equipments for communications such as private
Branch Exchange (P.B.X) and Electronic Private
Automatic Branch Exchange (E.P.A.B.X).
3 All intangible goods like copyright, patent,
replenishment license.
4
All kinds of bricks including fly ash bricks,
refractory bricks and ashphaltic roofing, earthen
tiles.
5
(i) All types of yarn other than cotton and silk yarn
in hank, endi, muga and pat yarn
(ii) sewing thread.
6 Aluminium, Steel, Brass and enamelled utensils
including pressure cooker.
Modified w.e.f.05-05-
10 vide notification
no. FTX.55/2005/78
dtd.03-05-10. Prior to
this the sl.6 was read
as “Aluminium
utensils and
enamelled utensils”
7 Arecanut powder ,( supari and betel nut for
conversion into supari)*
*deleted w.e.f.
06.07.06 Inserted
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124 Textiles fabric including textiles made-ups ,i.e.,
fabric that has undergone a stitching process.
Inserted w.e.f.28-06-
12 vide Notification
no.FTX.55/2005/Pt-
V/255 Dtd.28-06-12.
125 Stone Chips and boulder
Inserted w.e.f. 26-06-
2013 vide notification
no.
FTX.128/2005/Pt/51
Dtd.25-06-2013.
126 CFL bulb
Inserted w.e.f. 26-06-
2013 vide notification
no.
FTX.128/2005/Pt/51
Dtd.25-06-2013.
127 Generator Set
Inserted w.e.f. 26-06-
2013 vide notification
no.
FTX.128/2005/Pt/51
Dtd.25-06-2013.
PARTPARTPARTPART----B B B B ---- ITEMS UNDER CATEGORY OF IT PRODUCTSITEMS UNDER CATEGORY OF IT PRODUCTSITEMS UNDER CATEGORY OF IT PRODUCTSITEMS UNDER CATEGORY OF IT PRODUCTS
Sl. No. Description of goods
1 Word processing machines and Electronic typewriters
2 Electronic calculators
3 Computer systems and peripherals, Electronic diaries
4 Parts and Accessories of items listed in serial number 1, 2 and 3 of this part
5 D C Micromotors, Stepper motors of an output not exceeding 37.5 watts.
6 Parts of items listed in serial number 5
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7 *Uninterrupted Power Supply (UPS) up to 600 VA with integrated battery and its parts *
Omitted w.e.f. 16.10.08. (modified and inserted again w.e.f. 31-10-09)
8 Permanent magnets and articles intended to become permanent magnets (ferrites)
9
(i)Electrical Apparatus for line telephony or line telegraphy, including line telephone sets with
cordless handsets and telecommunication apparatus for carries-current lien systems or for digital
line systems and parts and accessories thereof;
(ii) Videophones and mobile phones the maximum retail price per piece of which does not exceed
rupee fifteen thousand and parts and accessories thereof.
Modified w.e.f. 15-11-10 vide notification no. FTX.25/2008/Pt/14 Dtd. 10-11-2010 Prior to this the
sl.9 read as follows: “Electrical Apparatus for line telephony or line telegraphy, including line
telephone sets with cordless handsets and telecommunication apparatus for carries-current lien
systems or for digital line systems; videophones; mobile phones and parts and accessories thereof.
10 Microphones, multimedia Speakers, Headphones, Earphones and Combines Microphone/Speaker
Sets and their parts.
11 Telephone answering machines
12 Parts of Telephone answering machines
13 Prepared unrecorded media for sound recording
14 IT software or any media.
15 Transmission apparatus other than apparatus for radio broadcasting or TV broadcasting,
transmission apparatus incorporating reception apparatus, digital still image video cameras.
16 Radio communication receivers, Radio Pagers
17
(i) Aerials, antennas and parts
(ii) Parts of items at serial numbers in 15 and 16
18 LCD Panels, LED panels and parts thereof
19 Electrical capacitors, fixed, variable or adjustable (Pre-set) and parts thereof.
20 Electrical resistors (including rheostats and potentiometers), other than heating resistors.
21 Printed Circuits
22 Switches, Connectors and Relays for up to 5 amps at voltage not exceeding 250 Volts, Electronic
fuses.
23 Data/Graphic Display tubes, other than Picture tubes and parts thereof
24
Diodes, transistors and similar semi-conductor devices, Photosensitive semiconductor devices,
including photovoltaic cells whether or not assembled I modules or made up into panels; Light
emitting diodes; Mounted piezo-electric crystals.
25 Electronic Integrated Circuits and Micro-assemblies
26 Signal Generators and parts thereof
27 Optical fibre cables
28 Optical fibre and optical fibre bundles and cables
29 Liquid Crystal devices, Flat Panel display devices and parts thereof.
30 Cathode ray oscilloscopes, Spectrum Analysers, Cross-talk meters, Gain measuring instruments, Distortion factor meters, Psophometers, Net work & Logic analyser and Signal analyser.
PARTPARTPARTPART----C C C C ---- INDUSTRIAL INPUTS & PACKING MATERIALSINDUSTRIAL INPUTS & PACKING MATERIALSINDUSTRIAL INPUTS & PACKING MATERIALSINDUSTRIAL INPUTS & PACKING MATERIALS
Sl
No.
Heading No. of the
Central Excise Tariff
Act, 1985 (5 of 1986)
Sub-heading No. of the
Central Excise Tariff Act,
1985 (5 of 1986)
Description Remarks
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FOURTH SCHEDULE FOURTH SCHEDULE FOURTH SCHEDULE FOURTH SCHEDULE ---- LIST OF GOODS TAXABLE AT THE POINT LIST OF GOODS TAXABLE AT THE POINT LIST OF GOODS TAXABLE AT THE POINT LIST OF GOODS TAXABLE AT THE POINT OF FIRST SALE IN THE STATEOF FIRST SALE IN THE STATEOF FIRST SALE IN THE STATEOF FIRST SALE IN THE STATE
Sl. No. Description of goods Rate of tax (paise in the rupee) Remarks
1 Crude oil 5
Rate of tax has been
increased from 4 to
5 w.e.f. 12-04-2011
vide notification no.
FTX.55/2005/Pt-
VII/1 Dtd.12-04-
2011.
2 Petroleum coke 5
Rate of tax has been
increased from 4 to
5 w.e.f. 21-07-2011
vide notification no.
FTX.55/2005/Pt-
VI/58 Dtd. 21-07-
2011.
3 Diesel 16.5
(The rate reduced
from 16.5 w.e.f.
08.07.06) Rate
increased to 16.5
w.e.f. 04.06.2009
4 Petrol and other motor spirits 25.75
(The rate reduced
from 27.5 w.e.f.
08.07.06) Rate
increased to 27.5
w.e.f. 04.06.2009
5
(i) *Aviation Turbine Fuel sold to an aircraft
with a maximum take off mass of less than
forty thousand kilograms operated by
scheduled airlines. Explanation: For the
purpose of this clause, “schedule airlines”
5
* Modified the rate
of tax from 4 to 5
w.e.f 21-07-2011
vide notification no.
FTX.55/2005/Pt-
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12 Supplying and fixing of furniture and fixtures, partitions including contracts for interior decoration.
15%
13 Construction of railway coaches on under-carriage Supplied by railway.
20%
14 Ship and boat building including construction of barges, ferries, tugs, trawlers and dredgers.
20%
15 Sanitary fitting for plumbing for drainage etc. 15%
16 Printing and polishing. 15%
17 Construction of bodies of motor vehicles and construction of trailers.
25%
18 Insulation and lining of equipment, plant and machinery instruments, appliances of buildings
15%
19 Providing and laying of pipes for purposes other than those specified in serial number 15 of this schedule.
15%
20
(i) Providing and laying pipes (other than steel pipes) for purposes other than those specified in serial number 15 of this schedule
15%
(ii) Providing and laying of steel pipes for purpose other than those specified in serial number 15 of this schedule
15%
(iii) Providing and boring, drilling and fitting of all types of pipes.
30%
21 Programming and providing of computers software. 15%
22 Fabrication, testing and reconditioning of metallic gas cylinders 20%
23 Tyre re-treading 15%
24 Processing and supplying of photograph, photo prints, photo negatives (including photographing with camera, X-ray and other scanning materials).
15%
25 Supplying and installation of electronic instruments, equipment, apparatus, appliances & devices.
10%
26 Supplying and installation of fire fighting equipment and devices.
10%
27 Electroplating and anodising. 25%
28 Bowling, canning and packing of goods. 25%
29 Lamination, rubberisation, coating and similar process. 25%
30 Printing and block making. 20%
31 Supply and erection of weighing machines and weigh bridges. 15%
32 Supply and installation of submersible and centrifugal pump sets.
20%
33 Dyeing and printing Textiles. 20%
34 Construction on tankers on motor vehicles, chassis. 20%
35 Supply and fixing of door and window curtains including Venetian blinds and nets.
15%
36 Works/ contract not covered by serial number 1 to 35 20%
37 Composite contracts involving two or more of the above categories
25%
SEVENTH SCHEDULESEVENTH SCHEDULESEVENTH SCHEDULESEVENTH SCHEDULE - Negative list of capital goods for input tax creditNegative list of capital goods for input tax creditNegative list of capital goods for input tax creditNegative list of capital goods for input tax credit
(1) Capital or other expenditure on land, civil structure or construction.
(2) Vehicles of all types.
(3) Office equipment.
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(4) Furniture, fixture including electrical fixtures and fittings.
(5) Capital goods purchased prior to the appointed day.
(6) Capital expenditure incurred prior to the date of registration under VAT.
(7) Capital goods purchased for use in generation of energy/power including captive power.
(8) Capital goods purchased for use in exploration and extraction of crude oil and natural gas.
(9) Capital goods purchased for use in refining for production of petroleum products covered by any
Schedule.
(10) Such goods as may be notified by the Government.
EIGHTH SCHEDULE EIGHTH SCHEDULE EIGHTH SCHEDULE EIGHTH SCHEDULE ---- LIST OF ORGANISATIONSLIST OF ORGANISATIONSLIST OF ORGANISATIONSLIST OF ORGANISATIONS
(1) United Nations and its constituent agencies like:
(i) UNDP
(ii) UNESCO
(iii) UNFPA
(iv) UNHCR
(v) UNICEF
(vi) UNIDO
(vii) UNIFEM
(viii) WFAO
(ix) WHO
(x) ILO
(2) International Red-Cross society and its National branches.
(3) Asian Development Bank. *
*Inserted w.e.f. 11th July 2011 vide Notification No. FTX.25/2008/Pt/17 Dtd. 11-07-2011.