The Assam Value Added Tax (Amendment) Act, 2015

1 Registered No.-768/97
THE ASSAM GAZETTE
.~~e:t
EXTRAORDINARY
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PUBLISHED BY THE AUTHORITY
iT~ 276 Wr9J:f,1~' 30~, 2015, 8~, 1937 (l"I<P)
).;0. 276 Dispur, Wednesday, 30th September , 2015, 8th Asvina, 1937 (S.E.)
GOVERNMENT OF ASSAM
ORD ERS BY THE GOVERNOR
LEGISLATIVE DEPARTMENT: : : LEGISLATIVE BRANCH
NOTIFICATION
The 30th September, 2015
No. LGL.612003/134.- The following Act of the Assam Legislative Assembly which received
the assent of the Governor on 20'hSeptember, 20 15 is hereby published for general informati on.
ASSAM ACT NO. XXIV OF 2015
(Received the assent of the Governor on 20th September, 2015)
THE ASSAM VALUE ADDED TAX (AMENDMENT) ACT, 2015
1338 THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER30, 2015
AN
ACT
to amend the Assam V alue Added Tax Act, 2003.
Pre amble.
Short title, extent
and commenc e­
rnent .
.Amendment of
Sect ion 1('
Ame nd me nt of
Section 14.
Amendm ent of
Schedu les.
Whereas it is expedient to amend the Assam Value Added Ta x Act, 2003,
hereinafter referred to as the principa l Act, in the manner hereinafte r
appearing ;
It is hereby enacted in the Sixty-si xth Year of the Republ ic o f Ind ia as
follows : -
1.( I) This A ct may be called the Assam Yalue Added Ta x (Amendmen t) Act.
2015.
(2) It shall have t he like extent as the principal A ct.
(3) It shall be deemed to h ave come into fo rce on the 17t1: day of Ju ne. 20 15
i.e. the date on which the Assam Value Added T ax (Amendment)
Ordinance, 2015 came into force.
2. In the princ ipal Act, in Section 10. for sub -section (l A), the fo ll ow ing sha ll
be ;, ~ .bs : i tll te d, riamely:-
"(I Aj N otwith standin g anyth ing contained in this Act, the retail ' on
license holder for potable liquor mentioned in [he Fourth Schedule ,
except country spir it, shall pa y output tax on sale made by him at [he
rate ofsix percent without any set off of the tax paid on purchases made
from Bonded Warehouse in the State, subject to the co ndition that such
potable l iquor are purchased locall y from bonded warehou se o f the
State."
3. In the principal Act, in Section 14, -
(i) Sub-section (JA) shall be omitted;
(ii) inSub-section (6), -
(a) in clause (h ). for the existing proviso. the following shall be
substituted, numely:-
. " Provided that [he input tax credit maj be all owed for
the tax pa id in excess of the amount of tax that would have been
leviable .had the goods been sold in the course of inter-sta te trade
or commerce to a regis tered dealer ;"
(b) in c lause (i) , for the existing proviso, the following shall be
substituted, namely:-
>"Prov ided that the input tax credit shall be allowed for
the tax paid on the raw materials in excess of the -tax that would
have been lev iable had such raw materials been sold in the
course:of inter-state trade or commerce to a registered dealer; ".
4. In th e prin cip al Act , the s chedules shall be am ended as f oll ow s:-
Assam
Act VIII
of2005 .
(i) in the F irst Schedule , after existing serial number 74, the following
new serial numbers 75,76,77,78,79,80,81,82 and 83 with entries
thereto shall be added, namely: -
"75. Embroidery or zari art icles, that is to sa y,- mu, zari, k asa b.saima,
dabka , chumk i, gota sit ara, naqsi, kora, glass bead.b adla
76. Glass bangles .
77. S aree that has undergone stitching proces s and maximum retai l price
per piece of which docs not exceed rupees five hundred .
THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 30, 2015 1339
78. Writing instrument including pencil, maximum retai I price per piece of
which does not exceed rupees ten.
79. School bag maximum retail pri ce per piece of which d oes not exceed
rupees two hundred andfifty.
80. HDPE' Cocoon crate, HDPE Mountage with frame, HDPE Plastic
Cocoon Harvesting box, HDPE Rearing Trays for silkworms.
81. Yam DernierScale Weghing range-natural s ilk.
82. Medicinal oxygen and oxygen used in hospital.
83. Drugs for treatment of cancer, such as, Arnphotr ocin -B Inj, Anastr ozole
Tab, Bicalutarnide Tab, Interferon Alfalnj, Capecitabine Tab, Calcium
Folinate Inj, Cyclophosphamide Tab, Cytarabine Inj , Dasatinib Tab ,
Erlotinib Tab, Fludarabine Phosphate Tab, Flutamide Tab, Gefitinib
Tab, Letrozole Tab, Peg Filgrastim Inj , Methotrexate Tab,
Mitoxantrome lnj, Tamoxifen Citrate Tab, Apripitant Cap, Etoposide
Cap, Etoposide Inj , Hydroxyurea Cap, Imatinib Mesylate Tab,
Lomustine Cap, Sunitinib Maleate Cap , Ternozolam ide Cap,
Thalidomide Tab, Bevacizumab Inj, Bleomyc in Inj, Carboplatin Inj,
Cisplatin Inj, Cyclophosphamide Inj, Dactinomycin In j , Daunorubicin
Hcl Inj, Docetaxel Inj, Doxorub icin Hel Inj , Epirubicin Hel Inj,
Filgrastirn Inj, Fluderabine Phosphate In j, 5-Fu Inj, Gemicitabine Inj,
Ifospharnide With Mesna Inj, Irinotecan Hcl Inj , L-Asparaginase Inj,
Melphalan Tab , Lyposamal Doxorubic in Inj, Methotre xate Inj,
Mitomycin lnj, Merceptapurine Tab, Oxaliplatin Inj , Paclitaxel Inj,
Procarbazine Cap, Rituxirnab Inj, Topotecan Hcl lnj, Vinblastine
Sulphate Inj , Vincristine Sulphate Inj, Zolendron ic Acid lnj ,
lfosphamide With Mesna Inj, Methotrexate Inj .(P/F), Paclitaxel Inj.
Ibandronic Acid Inj , Dacarbazine Inj, Gosereline Inj, Filgrastim Inj ,
Vinorelbine Inj, Thalidomide Cap, Busulfan Tab, Mesna lnj,
Bortezomib Inj, Lenalidomide Tab, Pernetrexed lnj, Trastuzurnab lnj,
Paclitaxe l Inj, Rituximab Inj, Pazopanib Tab , Nimotuzumab I nj,
Bendarnustin Inj and any other drugs that is crit ical and directly
required for the treatment of cancer .".
(ii) in the Second Schedule, in Part-A,-
(a) the existing serial number 71 and 82 with entries thereto shall
be omitted;
(b) the exi sting serial numbers 70, 88, II I and 116 with entries
thereto shall be modified as follows:-
"70. " ,Writing instruments, the maximum retail price per pie ce
: of which exceeds rupees ten rupees but does not exceed
, rupees one thousand ."
"88. to Textile made-ups, i.e., fabric that has under gone a
.stitching process but excluding bleaching, dyeing,
,water/shrink proofing, organdie process and
(ii):Saree that has undergone stitching process and max imum
:-retail price per piece of which exceeds rupees five
;hundred ."
"Il l. Drugs and medicines, whether patent or proprietar y,
including vaccines, disposable hypodermic syringes,
hypodermic needles, catguts, sutures, surgical dressing s,
medicated ointments produced under the Drugs and
Cosmetics Act, 1940 (23 of 1940), but exclud ing anti­
malaria drugs mentioned in entry at serial number 65 and
drugs for treatment of cancer mentioned in entry at serial
number 82 of the First Schedule."
" 116.(i) Globe, maps, geometry boxes, colour boxes, crayons ,
: sharpeners and erasers. .
(ii) Pencil maximwn retail price per piece of which exceeds
.:rupees ten."
1340 THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 30, 2015
(iii) in the Third Schedule, -
(a) the existing serial numbers I and 2 with entries thereto
shall be modified as follows:-
"1.. Gold ornaments excluding locally
handmade gold jewellery
2. Silver and silver items including silver
bullion but excluding locally
handmade silver jewellery I".
(b) after the omitted serial number 6, a new serial number 7 with
entries.thereto shall be added, namely: -
"7. Locally handmade gold and silver 0,5"
jewellery
(iv) in the Fourth Schedule, the existing serial number n(b) with
entries thereto shall be modified as follows»
"23. (b) Pre-owned cars having Rs. 10,000
engine capacity above per car"
1000 cc
Repeal and
savings.
5. (1) The Assam Value Added Tax (Amendment) Ordinance, 2015 is
hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken
under the Ordinance so repealed shall be deemed to have been
done or taken under the corresponding provisions of this Act, as if
this Act had come into force on the date on which the said
Ordinancecarne into force.
S. M. BL'ZAR BARUAH,
Secretary to the Government of Assam,
Legislative Department , Dispur .
Assam
Ordinance
IV of2015.
Guwahati : Printed and Published by the'Dy. Director (P & S), Directorate of Ptg, & Sty. Assam, Guwahati-21 .
Ex Gazette No. 551 - 400 + 100 - 30 - 09 - 2015,

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