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Value Added Tax in Assam – Rates & Registration and Return Filing Procedure

What Is Value Added Tax?

What Are the VAT Rates for Goods or Services in Assam?

Schedules 

Applicable Goods or Services  

VAT Rates in Assam

Schedule I

Agricultural equipment and implement, books/copies/journal, national flag, betel nuts and leaves, charcoal, food supplies for aquatic or animal poultry

Exempted

Clay lamps, buttermilk, silk and cotton yarn, coarse grains, 

Handloom fabrics, handmade musical instruments, 

Raw wool, firewood, fishnet, non-judicial stamp papers

Sugar, tobacco, bamboo matting, etc. 

Schedule II Part A

Copyright and patent, Automatic agricultural equipment, Bricks, steel, bamboo, cotton waste, 

5%

Chemical fertilisers, electrodes, Fried grams, coffee beans, insect repellants, bone meal, Beedi leaves

Goods mentioned under Section 14 of the Central Sales Pure silk fabrics, printing ink, rail coaches, transmission towers

3Glass bangles, plastic granules, writing instruments, hand tools, etc.

Schedule II Part B

(IT-related products)

Permanent magnets, answering machines, LCD panels, electrical resistors, electronic/scientific calculators

5%

IT software, computer systems

Liquid crystal devices, optical fibre cables, transmission apparatus, etc. 

Schedule II Part C

(industrial raw materials and other packing materials)

Copper ores and concentrates, aluminium ores and concentrates, lead ores and concentrates, manganese ores, Tungsten ores and concentrates, etc. 

5%



Denatured ethyl alcohol, glycerol crude, and sulphur

Phenols, benzole, xylol, naphthalene, etc.

Copper sulphate, cyanides, cartons, oxides of boron, carton, etc.

Schedule III

Precious stones like diamonds, rubies, emeralds, etc.

1%

Bullions, excluding silver bullions

Gold ornaments, platinum, silver and items made up of silver

Schedule IV


Petrol

25.75%

Crude oil

5%

Diesel

16.5%

Natural Gas

14.5%

Lottery tickets 

22%

Tea

5%

Biscuits

4%

Furnace oil

5%

Schedule V

Works contract

14.5%

Transactions on lease

5%

Goods which are does not fall under the previous four schedules

14.5%

Schedule VI - 

Working Contracts mentioned as per Section 11(c) of the Act


Cranes installation

15%

Printing and polishing

15%

Railway coaches construction

20%

Fabrication of structural work

20%

Building construction and other civil works

25%

Air conditioner or air cooler installation

20%

Who Should Pay VAT in Assam?

How to Register for VAT in Assam Online and Offline?

What Are the Process for Filing VAT Returns and Payment in Assam?

How Is VAT Different From GST in Assam?

Frequently Asked Questions