Seeks to amend Notification No. 02/2017 (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/142-19/2018 - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION No. 19/2018 The 24th September, 2018 No.FTX.56/2017/Pt-III/142.- In exercise of the powers conferred by sub-section (1) of Section 11 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 further amendments in the notification of the Government of Assam in the Finance (Taxation) Department No. 2/2017-(Rate) (FTX.56/2017/15 dated the 29th June, 2017), published in the Gazette of Assam, Extraordinary, vide number 336, dated the 29th June, 2017, namely:- In the said notification, in the Schedule,- (i) after Sl. No. 92 and the entries relating thereto, the following new serial number and the entries thereto shall be inserted, namely: - 92 A 1401 Sal leaves, siali leaves, sisal leaves, sabai grass ; (ii) after Sl. No. 93 A and the entries relating thereto, the following new serial number and the entries thereto shall be inserted, namely: - 93B 1404 90 90 Vegetable materials, for manufacture of jhadoo or broom sticks ; (iii) for Sl. No. 102 A and entries relating thereto, the following shall be substituted, namely: - 102A 2306 De-oiled rice bran Explanation : The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018 ; (iv) after SI. No. 114 and the entries relating thereto, the following new serial numbers and entries relating thereto shall be Inserted, namely: - 114A 44 or 68 Deities made of Stone, marble or wood 114B 46 Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope ; (v) for Sl. No. 117 and the entries relating thereto, the following shall be substituted, namely: - 117 48 or 4907 or 71 Rupee notes or coins when sold to Reserve Bank of India or the Government of India ; (vi) after SI. No. 132 and the entries relating thereto, the following new serial number and the entries thereto shall be inserted, namely: - 132A 53 Coir pith compost Other than those put up in unit container and, - (a) bearing a registered brand name; or (b) hearing a brand name, on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] ; (vii) after SI. No. 146 and the entries relating thereto, the following new serial number and the entries thereto shall be inserted, namely: - 146A 96190010 or 96190020 Sanitary towels (pads) or sanitary napkins; tampons ; (viii) after Sl. No. 151 and the entries relating thereto, the following new serial number and the entries thereto shall be inserted, namely:- 152 Any Chapter except 71 Rakhi (other than those made of goods falling under Chapter 71) . This notification shall be deemed to have been issued on 27th day of July, 2018. RAJIV KUMAR BORA, Additional Chief Secretary to the Government of Assam, Finance Department.