Seeks to amend Notification No. 01/2017 (Rate) to give effect to the recommendations of the GST Council in it s 28th meeting held on 21.07.2018 . – GST – States – FTX.56/2017/Pt-III/140-18/2018 – Dated:- 24-9-2018 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION No. 18/2018 The 24th September, 2018 No.FTX.56/2017/Pt-III/140.- In exercise of the powers conferred by sub-section (1) of section 9 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Assam in the Finance (Taxation) Department No. 1/2017(Rate) (FTX.56/2()17/14 dated the 29th June, 2017), published in the Gazette of Assam, Extraordinary, vide number 335, dated the 29th June, 2017, namely:- In the said notification, (A) in Schedule I – 2.5%, (i) after Sl. No. 102 and the entries relating thereto, the following new serial numbe
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o. 219A, for the entry in column (3), the entry all goods shall be substituted; (vii) in SI. No. 222, for entries in columns (2) and (3), the following entries shall be substituted, namely: – 61 or 6501 Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding ₹ 1000 per piece ; (viii) in SI. No. 225, in column (3), for the figure 500 the figure 1000 shall be substituted; (ix) in Sl. No. 264, for the entry in column (3), the entry Biomass briquettes or solid bio fuel pellets , shall be substituted; (B) in Schedule II-6%, – (i) Sl. No. 57B and the entries relating thereto shall be omitted; (ii) after Sl. No. 96 and the entries relating thereto, the following new serial number and the entries thereto shall be inserted, namely: – 96A 4409 Bamboo flooring ; (iii) in Sl. No. 146, in the entry in column (3), the words except the items covered in 219 in Schedule I , shall be inserted at the end; (iv) SI. No. 147 and the entries relating t
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s ; (C) in Schedule 111-9%, – (i) in Sl. No. 25, in column (3), after the words, of any strength , the brackets and words [other than ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)] shall be inserted; (ii) after SI. No. 52 and the entries relating thereto, the following new serial numbers and the entries thereto shall be inserted, namely: – 52A 3208 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter 52B 3209 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium 52C 3210 Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather ; (iii) after Sl. No. 54A and the entries relating thereto, the foll
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hines of heading 8415 ; (viii) in SI. No. 321, for the entry in column (3), the entry Calendering or other rolling machines, other than for metals or glass, and cylinders therefor[other than Hand operated rubber roller] shall be substituted; (ix) after Sl. No. 341 and the entries relating thereto, the following new serial number and the entries thereto shall be inserted, namely: – 341A 8450 Household or laundry-type washing machines, including machines which both wash and dry ; (x) after Sl. No. 376A and the entries relating thereto, the following new serial numbers and the entries thereto shall be inserted, namely: 376AA 8507 60 00 Lithium-ion Batteries 376AB 8508 Vacuum cleaners 376AC 8509 Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 [other than wet grinder consisting of stone as a grinder] 376AD 8510 Shavers, hair clippers and hair-removing appliances, with self-contained electric motor ; (xi) after Sl. No. 37
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signed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit) ; (xiv) after SI. No. 402 and the entries relating thereto, the following new serial number and the entries thereto shall be inserted, namely: – 402A 8709 Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles ; (xv) after Sl. No. 403 and the entries relating thereto, the following new serial number and the entries thereto shall be inserted, namely: – 403A 8716 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.
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