Entry Tax in Assam

Fish (not including dryfish)

Plant and machineries of all kinds, inclusive of accessories and parts thereof but not including agricultural machinery

Cement

Granite, marble and all decorative articles and slabs made therefrom

All forms of cereals and pulses

All kinds of hospital equipment such as scanning, x-ray, Doppler and ultrasound machines, and other diagnostic and medical parts and accessories and apparatus thereof

Fax and Xerox machines, geysers, refrigerators, air-conditioning plant, washing machines, air coolers and parts and components thereof

Furniture and fixtures

Ultra-high temperature milk

Chemical fertilizers, pesticides, fungicides, bone meals, insecticides, weedicides, rodenticides and herbicides

Telephones, pagers, mobile phones, telecommunication equipment and parts and components thereof

All kinds of bathroom fittings and sanitary ware

Eggs

HDPE bag, HDPE coated jute sac / bag, Hessian jute bad (both plythene lined and otherwise)

Type writers (duplicating machines, photocopiers, electronic typewriters and parts and components thereof

Sugar

Natural flowers

Television sets (black & white as well as coloured), videocassette tapes, videocassette players, videocassette recorders, wireless reception apparatus and instruments and parts and components thereof

Intra ocular lens

Textiles of all kinds, such as silk, wool, cotton, nylon, rayon manufactured by powerloom, handloom or otherwise

Motor vehicles (motor vans, motor cars, motor trucks, vulldozers, earthmovers, tractors, excavators, power tillers and chasis of motor vehicles)

Tea

Bamboo

Diesel generators

All sorts of paper corrugated paper cartons and boxes

Livestock such as poultry, sheep and goat

All varieties of computers, computer hardware and software, V-sat, servers and accessories such as UPS that are used along with the computer

All sorts of flexible punch and flexible sheet cartons

PVC pipes, fittings and tubes

Light diesel oil, bitumen and furnace oil

Fabric impregnated / coated with PVC and cellular derivations

Any kind of pump set

Acrylic yarn in the form of hank

Processed fruit juices

Crude oil

Biscuits

Wheat products excluding those that were imported and sold by the Food Corporation of India to Sub-Divisional Officers and Deputy Commissioners of Assam for distribution in relief operations or for use with relation to schemes sponsored by the State Government or the Indian Government

Items of brass and bell metal

Steel and iron, including sheet bars, skelp bars, sleeper bars, hoe-bars and tin bars; steel bars (rods, flat, rounds, squares, hexagons and octagons, ribbed and plain or twisted, in straight lengths as well as coil forms; steel structurals (tees, joists, angles, channels, z-sections, sheet piling sections and all other kinds of rolled sections; skelp, strips, hoops and sheets, both galvanised and black, corrugated and cold and hot rolled plain, in coil form as well as straight lengths, in riveted condition and rolled; plates both chequered and plain in all qualities; tin-plates both electrolytic and hot dipped and tinfree plates; steel tubes, both seamless and welded, of all lengths and diameters including tube fittings; wires and wire rods, aluminised, coated, drawn, tinned, galvanised by copper

Mekhela Chadar and Gamocha

Coal

All types of films, inclusive of x-ray films

Chemicals

Photographic paper

Declared goods under the Central Sales Tax Act, 1956, in case they haven’t been mentioned in the M.S rod and rounds

All kinds of aluminium conductors

Other goods that are not covered under the above entries but included in the Schedules of taxable goods attached to the Assam VAT Act, 2003: All types of pipes except the ones covered above

Elevators and accessories and parts thereof

Bamboo chips (bamboo pieces in any condition, length or form used as raw materials for making paper

Aluminium sections, channels and plain sheet

Caustic soda, clinker, alum, sodium silicate, soap stone powder, coir, coir waste and coir products, hardware goods, plain and corrugated galvanised iron sheet (cold rolled as well as hot rolled), bentonite powder

Extra natural alcohol

Road rollers, dumpers, cranes, motor cycles, motor scooters, motor cycle combinations, motorettes and three wheelers

Molasses

Bauxite

Rub gur, jaggary and gur

Lime powder and lime stone

Tendu leaves

Vegetable oils, vegetable or Vanaspati ghee as well as other edible oils such as rapeseed oil and mustard oil except if these goods are imported by STATFED or its Units in Assam

Tobacco (smoking mixture, khoini, biri, sada, zarda, cigar, cigarettes and cheroots, and tobacco mixed pan masala such as gutka

Paper excluding newsprint

Transformers

Supari and arecanut powder in all varieties and forms including beetlenut used for conversion into supari

Plywood

Railway track materials like all kinds of pre-stressed concrete sleepers, crossings, railway stitches, fittings, HTS wire, SGCI inserts, nuts, bolts, elastic rail clips and metal liners

Transmission tower (telecommunication and electrical) and tower parts

Aluminium composite panel

Optical fibre cable

All kinds of electrical goods

All kinds of tiles

Automated teller machine

Diesel