The Assam Value Added Tax (Amendment) Act, 2005
assam · 2005
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- S. 1Agricultural implements, not opera!ed manually or not driven by animal
- S. 2The section amends definitions and tax liability conditions for non-resident dealers in Assam's Value Added Tax Act.
- S. 3—
- S. 4Section amends the Assam VAT Act to specify tax rates and conditions for petroleum products and liquor sold within the state.
- S. 5Section 5 amends the Assam VAT Act to modify input tax credit eligibility for certain goods and refines conditions for oil refineries.
- S. 6In the principal Act, in section 15, in sub-section (2), at the end, the punctuation mark coma "
- S. 7Section amends the Assam VAT Act to redefine "retail dealer" and adjust turnover thresholds for tax exemption.
- S. 8In the principal Act, in section 21, in sub-section (1), for the punctuation mark "
- S. 9Section 9 amends the Assam VAT Act to require transporters to keep records and changes tax rates for works contracts.
- S. 10Microphones, multimedia Speakers, Headphones, Earphones and Combines Microphone/Speaker Sets and their parts
- S. 11—
- S. 12Section 12 amends the Assam Value Added Tax Act by substituting "sub-section (1)" for "sub-section (2)" in section 74.
- S. 13Section 13 amends the Assam Value Added Tax Act by substituting "sub-section (1)" for "sub-section (2)" in section 75.
- S. 14In the principal Act, in section 106, in sub··section ( 1 ), for the punctuation mark "
- S. 15Section 15 extends the time for tax credit claims and modifies conditions for claiming credits based on sales tax documentation or purchase value.
- S. 16In the principal Act, in section 109, for sub-section (1 ), the of section 109
- S. 17In the principal Act, for the First Schedule, the following shall be substituted, namely:- Serial No
- S. 18Heading No
- S. 19(ii) sewing thread
- S. 20Section 20 amends the Assam VAT Act to update the list of goods taxed at first sale in the state.
- S. 21Adds a new composite contract category to the Sixth Schedule with a 25% tax rate.
- S. 22Section 22 lists various goods subject to Assam Value Added Tax, including aviation fuel, natural gas, liquor, and food items.
- S. 23Furniture, fixture including electrical fixtures and fittings
- S. 24Section 24 exempts specified edible oils and oil cakes from Assam Value Added Tax if not listed in other schedules.
- S. 25—
- S. 26Non-judicial stamp paper sold by Government Tre~suries, postal items like envelope, post card etc
- S. 27—
- S. 28—
- S. 29Liquid Crystal devices, Flat Panel display, devices and parts thereof
- S. 30Section exempts specified electronic testing and measurement devices from value-added tax in Assam.
- S. 31—
- S. 32Section 32 exempts hose pipes produced and sold by industrial units in Assam from value-added tax.
- S. 33—
- S. 34—
- S. 35Section 35 exempts aerated, mineral, distilled, medicinal, ionic, battery, and sealed container water from Assam Value Added Tax.
- S. 36—
- S. 37Section 37 exempts industrial cables and optical fibers from Assam Value Added Tax.
- S. 38Section 38 exempts residual lyes from wood pulp manufacture, except tall-oil, from Assam Value Added Tax.
- S. 39—
- S. 40Bell metal and brass articles 2005 '
- S. 42—
- S. 43—
- S. 44—
- S. 45—
- S. 4628
- S. 47Pipes of all varieties including G
- S. 48—
- S. 49—
- S. 50Printing ink excluding toner and cartridges 51
- S. 51Section 51 of the Assam Value Added Tax (Amendment) Act, 2005 exempts exercise books, sports goods, and certain edible oils from VAT.
- S. 52Mekhela chadar
- S. 53—
- S. 54—
- S. 55—
- S. 56—
- S. 57—
- S. 58—
- S. 59—
- S. 60Skimmed milk powder and UHT milk 61
- S. 62Section 62 exempts various spices like cumin seed, aniseed, turmeric, and dry chilies from Assam Value Added Tax.
- S. 63—
- S. 64—
- S. 65—
- S. 66—
- S. 67—
- S. 68—
- S. 69—
- S. 70THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 19, 28
- S. 71Embroidery or zari articles, that is to say
- S. 7228
- S. 732849
- S. 74Lime, Lime stone
- S. 75—
- S. 7628
- S. 7729
- S. 7829
- S. 7929
- S. 8029
- S. 8229
- S. 8329
- S. 84Paraffin wax" PART-B ITEMS UNDER CATEGORY OF IT PRODUCTS
- S. 8529
- S. 8629
- S. 872914
- S. 8829
- S. 89Section 89 exempts specific types of acids and their derivatives from Assam Value Added Tax.
- S. 9029
- S. 100101
- S. 111THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 19, 2005 29
- S. 120121
- S. 12632
- S. 12838
- S. 12938
- S. 1303808
- S. 13238
- S. 13338
- S. 13438
- S. 13538
- S. 13738
- S. 13939
- S. 14039
- S. 14139
- S. 15539
- S. 162THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 19, 40
- S. 16348
- S. 1646305
- S. 16670
- S. 16883