Amendments in the Notification No. FTX-56/2017/14 dated 29th June, 2017 (Notification No. 1/2017-State Tax Rate) - Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 %. - 19/2017 - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION No. 19/2017 The 11 th September, 2017 No.FTX.56/2017/80.- 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 No. FTX-56/2017/14 dated 29 th June, 2017 (Notification No. 1/2017-State Tax Rate) issued by the Finance (Taxation) Department, Government of Assam. published in the Assam Gazette, Extraordinary, No.335 dated the 29 th June, 2017 , namely:- In the said notification, in Schedule III- 9%, between serial number 452 and serial number 453. and the entries relating thereto, the following serial number and entries shall be inserted, namely:- (1) (2) (3) 452A 4011 70 00 Tyre for tractors 452B 4013 90 49 Tube for tractor tyres 452C 8408 20 20 Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor 452D 8413 81 90 Hydraulic Pumps for Tractors 452E 8708 10 10 Bumpers and parts thereof for tractors 452F 8708 30 00 Brakes assembly and its arts thereof for tractors 452G 8708 40 00 Gear boxes and parts thereof for tractors 452H 8708 50 00 Transaxles and its arts thereof for tractors 452I 8708 70 00 Road wheels and arts and accessories thereof for tractors 452J 8708 91 00 (i) Radiator assembly for tractors and parts thereof (ii) Cooling system for tractor engine and parts thereof 452K 8708 92 00 Silencer assembly for tractors and arts thereof 452L 8708 93 00 Clutch assembly and its parts thereof for tractors 452M 8708 94 00 Steering wheels and its parts thereof for tractor 452N 8708 99 00 Hydraulic and its parts thereof for tractors 452O 8708 99 00 Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof tractors . (2) This notification Shall come into Force with effect from August, 2017. V. B. PYARELAL, Additional Chief Secretary to the Government of Assam, Finance Department.