Ad Free CAclubindia and Daily Updates on your Mobile. Subscribe Now!

entry tax i n Assam

AKSHAY (GEN MANAGER) (24 Points)

30 November 2009

Can somebody respond what is the entry tax percentage in ASSAM on capitals goods like pressurised cylinders and pipes on interstate transactions .

Akshay

Reply
Follow
Share

1 Replies

Prabeer (B. COM (H) CA & CS Final) (5484 Points)
Replied 30 November 2009

RATE CHART OF ASSAM ENTRY TAX
Sl. No.	Specified Goods	Rate of tax (per- centum)
1	Cement.	12
2	Refrigerators, air coolers, air-conditioning plant, geysers, washing machines, Xerox and Fax machines and Component and parts thereof.	8
3	Telecommunication equipment including Telephones, mobile phones, pagers and component and parts thereof.	8
4	Television sets both coloured and black and white, videocassette recorders, video cassette players, VCD player, DVD player, videocassette tapes, wireless reception instrument and apparatus and radios and parts thereof.	8
5	Type writers including electronic typewriters, Photocopiers, duplicating machines and component and parts thereof.	8
6	Motor vehicle:
	(i) Motor cars, motor omni buses, motor vans, motor trucks, chassis of such motor vehicles.	8
	(ii) Tractors, bulldozers, excavators, earthmovers and power tillers	4
7	Marble, granite and other decorative slabs and articles made therefrom.	8
8	Computer of all varieties, computer software and hardwares, servers, V-SAT and accessories including UPS used with computers.	4
9	Plants and machineries for industry and construction works (except agricultural machinery).	4
10	Pump sets of any type.	4
11(i)	Furnace oil (FO) and Bitumen	16
11(ii)	Light Diesel Oil (LDO)	8
12	Hospital Equipment of all types including X-ray, ultrasound, doppler and scanning machines, other medical and diagnostic apparatus and parts and accessories thereof.	8
13	Chemical fertilizers, bone meals, pesticides, insecticides, fungicides, herbicides, rodenticides and weedicides.	4
14	Diesel generators.	8
15	HDPE bag and HDPE coated Jute bag/sack and Hessian Jute bag whether Polythen lined or not.	4
16	Pulses and cereals in all forms	0
17	Fish excluding dry fish.	8
18	Flowers (natural)	8
19	Ultra High Temperature (UHT) milk	8
20	Eggs	8
21	Processed fruit juices	8
22	Items of bell metal and brass	8
23	Biscuits	8
24 (a)	Gamocha	4
24(b)	Mekhela chaddar.	4
25	All verities of textiles viz., cotton, woolen or silken, including rayon, art silk and nylon textiles, whether manufactured by handloom, powerloom or otherwise. 1
26	Sugar.	1
27	Bamboo	4
28	Films of all kinds including X-ray films	4
29	Live stocks namely, pig, goat, sheep, poultry	2
30	Photographic paper	4
31	Elevators and parts and accessories thereof	8
32	Aluminium conductor of any kind	4
33	Intra ocular lens	4
34	Aluminium plain sheet	4
35	PVC pipes, tubes and fittings	8
36	Acrylic yarn in hank form	4
37	Fabric coated/impregnated with PVC and cellular derivations	4
38	Crude oil.	2
39	M.S. Pipes.	4
40	Tea.	2
41	Extra natural alcohol (ENA).	10
42	Gur, rub gur and jeggary.	4
43	Molasses.	16
44	Paper corrugated box and paper cartons of all kinds	2
45	Flexible Laminated Sheet and flexible laminated pouch	2
46	Wheat products except when imported and sold by Food Corporation of India to Deputy Commissioners and Sub-Divisional Officers of Assam for distribution in any relief operation or for use in connection with any Scheme sponsored by the Government of India or the State Government.	2
47(a)	Tobacco including cigarette, cheroots, cigar, biri, zarda, khoini, sada and smoking mixture.	10
47(b)	Tobacco mixed pan masala including gutka whether sold under a brand name or not.	20
48	Tendu Leaves.	10
49	Rectified spirit.	10
50	Plain and corrugated iron sheet whether hot or cold rolled	2
51	Chemicals.	2
52	Dispenser	4
53	Coal	4
54	Declared goods under the Central Sales Tax Act, 1956 (Central Act 74 of 1956) which are not mentioned in any of the above entries:- (a) M.S. rod and round	4
55	Other goods not covered by any of the entries above, but included in the Schedules of taxable goods attached to the Assam Value Added Tax Act, 2003:-
	(a) Pipes of all kinds excluding those covered by entries at serial numbers 35 and 39.	4
	(b) Bamboo chips (pieces of bamboo of any length, in any form or condition used as raw materials in paper making).	4
	(c) Clinker	8
	(d) Cranes, dumpers, road rollers, motor cycles, motor cycle combinations, motor scooters, three wheelers and motorettes.	8
	(e) Caustic Soda	12.5
	(f) Sodium Silicate	12.5
	(g) Alum	12.5
	(h) Soap Stone Powder	12.5
	(i) Furniture and Fixtures	12.5
	(j) Coir, coir products and coir waste	12.5
	(k) Transformers	12.5
	(l) Hardware goods	12.5
	(m) Corrugated and plain galvanized iron sheet (whether hot rolled or cold rolled)	4
	(n) Arecanut powder and supari in all its forms and varieties including betelnut for conversion into supari.	4
	(o) Plywood	8
	(p) Bentonite powder	8
	(q) Railway track materials such as all types of pre-stressed concrete sleepers, railway switches, crossings, fittings, SGCI inserts, HTS wire, metal liners, bolts and nuts and elastic rail clips	12.5
56	Lime stone and lime powder.	4
57	Bauxite	4
58	Vegetable oils, vanaspati or vegetable ghee and other edible oils including mustard oil and rapeseed oil except when such goods are imported by STATFED or its Units in Assam.	4