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 .
FTX.56/2017/Pt-III/140-18/2018 Dated:- 24-9-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
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
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covering and handloom durries”, shall be substituted;
(vi) in SI. No. 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 2
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columns (2) and (3), the following entries shall be substituted, namely: –
“96190030, 96190040, or 96190090
All goods”;
(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 distem
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namely: –
“319A
8418
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines 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 [othe
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and the entries relating thereto, the following new serial number and the entries thereto shall be inserted, namely: –
“401A
8705
Special purpose motor vehicles, other than those principally designed 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: –
“
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.No. 139, for the entry in column (3), the entry “Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithium-ion battery” shall be substituted;
(v) SI. Nos. 140, 141, 142 and the entries relating thereto, shall be omitted;
(vi) SI. No. 146 and the entries relating thereto, shall be omitted;
(vii) in Sl. No. 154, for the brackets, words and figures “[other than computer monitors not exceeding 20 inches and set top box for television]”, the brackets, words, figures and letters “[other than computer monitors not exceeding 20 inches, set top box for television and Television set (including LCD and LED television) of screen size not exceeding 68 be substituted;
(viii) Sl. No. 167 and the entries relating thereto, shall be omitted;
(ix) Sl. No. 171 and the entries relating thereto, shall be omitted;
(x) Sl. No. 175 and the entries relating thereto, shall be omitted;
(xi) SI. No. 224 and the entries relating thereto, shall be
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