NOTIFICATION NO.FTX.56/2017/PT-I/7 Assam GST DATED 31-7-2017

By | July 31, 2017
(Last Updated On: May 1, 2018)

SECTION 9 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 [ LEVY AND COLLECTION ]

RATE OF STATE TAX SCHEDULES NOTIFIED UNDER SECTION 9(1) – CORRIGENDUM TO NOTIFICATION NO.1/2017-STATE TAX (RATE) [NO.FTX.56/2017/14], DATED 29-6-2017

NOTIFICATION NO.FTX.56/2017/PT-I/7DATED 31-7-2017

In the notification No.FTX.56/2017/14, dated 29-6-2017 of the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, No. 335, dated the 29th June, 2017,—

(i)in the “Schedule-I – 2.5%”, at serial 35 for the entry in column (3), for “Coffee, whether or not roasted or decaffeinated” to be read as “Coffee roasted, whether or not decaffeinated”;
(ii)in the “Schedule-I – 2.5%”, after serial 103, the following shall be inserted, namely —
“103 A2302Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants[other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake]”;
(iii)in the “Schedule-I – 2.5%”, at serial 165 for the entry in column (2), for “2710 19 00” to be read as “2711 19 00”;
(iv)in the “Schedule-I – 2.5%”, at serial 234 for the entry in column (2), for “84 or 85” to be read as “84, 85 or 94”;
(v)in the “Schedule-II – 6%”, after serial 16, the following shall be inserted, namely —
“16A0805Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); Clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried” ;
(vi)in the “Schedule-II – 6%”, at serial 47 for the entry in column (2), for “2202 90 10” to be read as “2202 99 10”;
(vii)in the “Schedule-II – 6%”, at serial 48 for the entry in column (2), for “2202 90 20” to be read as “2202 99 20”;
(viii)in the “Schedule-II – 6%”, at serial 49 for the entry in column (2), for “2202 90 90” to be read as “2202 99 90”;
(ix)in the “Schedule-II – 6%”, at serial 50 for the entry in column (2), for “2202 90 30” to be read as “2202 99 30”;
(x)in the “Schedule-IV – 14%”, at serial 11 for the entry in column (2), for “2202 90 90” to be read as “2202 99 90”;
(xi)in the “Schedule-IV – 14%”, after serial 163, the following shall be inserted, namely,—
“163 A8701Road tractors for semi-trailers of engine capacity more than 1800 cc”.

This notification shall deemed to have come into force from 1st of July, 2017.

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