Can somebody respond what is the entry tax percentage in ASSAM on capitals goods like pressurised cylinders and pipes on interstate transactions .
Akshay
Can somebody respond what is the entry tax percentage in ASSAM on capitals goods like pressurised cylinders and pipes on interstate transactions .
Akshay
| 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 |
Source: https://www.salestaxindia.com/Online/Latest/ASM_ET_05-06-08.htm
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