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
\nORDERS BY THE GOVERNOR
\nFINANCE (TAXATION) DEPARTMENT
\nNOTIFICATION No. 18\/2018
\nThe 24th September, 2018
\nNo.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:-
\nIn the said notification,
\n(A) in Schedule I – 2.5%,
\n(i) after Sl. No. 102 and the entries<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n covering and handloom durries”, shall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n columns (2) and (3), the following entries shall be substituted, namely: – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n namely: – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n and the entries relating thereto, the following new serial number and the entries thereto shall be inserted, namely: – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n .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; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" 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 SGSTGST – StatesAssam SGSTAssam SGSTGOVERNMENT 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 … Continue reading “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 .”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-14297","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14297","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14297"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14297\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14297"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14297"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14297"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(vi) in SI. No. 219A, for the entry in column (3), the entry “all goods” shall be substituted;
\n(vii) in SI. No. 222, for entries in columns (2) and (3), the following entries shall be substituted, namely: –
\n“61 or 6501
\nArticle of apparel and clothing accessories or cap\/topi, knitted or crocheted, of sale value not exceeding ₹ 1000 per piece”;
\n(viii) in SI. No. 225, in column (3), for the figure “500” the figure “1000” shall be substituted;
\n(ix) in Sl. No. 264, for the entry in column (3), the entry “Biomass briquettes or solid bio fuel pellets”, shall be substituted;
\n(B) in Schedule II-6%, –
\n(i) Sl. No. 57B and the entries relating thereto shall be omitted;
\n(ii) after Sl. No. 96 and the entries relating thereto, the following new serial number and the entries thereto shall be inserted, namely: –
\n“96A
\n4409
\nBamboo flooring”;
\n(iii) in Sl. No. 146, in the entry in column (3), the words “except the items covered in 2<\/p>\n
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\n“96190030, 96190040, or 96190090
\nAll goods”;
\n(C) in Schedule 111-9%, –
\n(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;
\n(ii) after SI. No. 52 and the entries relating thereto, the following new serial numbers and the entries thereto shall be inserted, namely: –
\n“52A
\n3208
\nPaints 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
\n52B
\n3209
\nPaints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium
\n52C
\n3210
\nOther paints and varnishes (including enamels, lacquers and distem<\/p>\n
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\n“319A
\n8418
\nRefrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415”;
\n(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;
\n(ix) after Sl. No. 341 and the entries relating thereto, the following new serial number and the entries thereto shall be inserted, namely: –
\n“341A
\n8450
\nHousehold or laundry-type washing machines, including machines which both wash and dry”;
\n(x) after Sl. No. 376A and the entries relating thereto, the following new serial numbers and the entries thereto shall be inserted, namely:
\n“376AA
\n8507 60 00
\nLithium-ion Batteries
\n376AB
\n8508
\nVacuum cleaners
\n376AC
\n8509
\nElectro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 [othe<\/p>\n
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\n“401A
\n8705
\nSpecial 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)” ;
\n(xiv) after SI. No. 402 and the entries relating thereto, the following new serial number and the entries thereto shall be inserted, namely: –
\n“402A
\n8709
\nWorks 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” ;
\n(xv) after Sl. No. 403 and the entries relating thereto, the following new serial number and the entries thereto shall be inserted, namely: –
\n“<\/p>\n
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\n(v) SI. Nos. 140, 141, 142 and the entries relating thereto, shall be omitted;
\n(vi) SI. No. 146 and the entries relating thereto, shall be omitted;
\n(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;
\n(viii) Sl. No. 167 and the entries relating thereto, shall be omitted;
\n(ix) Sl. No. 171 and the entries relating thereto, shall be omitted;
\n(x) Sl. No. 175 and the entries relating thereto, shall be omitted;
\n(xi) SI. No. 224 and the entries relating thereto, shall be <\/p>\n
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