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Levies & Taxes

  • Excise
  • Transport
  • Power
  • Professional Tax
  • Stamp Duty & Registration Fees
Excise Duties/Levies collected on different excisable goods under ASSAM EXCISE ACT 2000
Sl no   Categories covered Calculation mechanism Remark
1 Excise duty as Advalorem levy India Made Spirit- Cheap Brand-Containing alcohol 50° UP 0.62 times of the assessed value ascertained by applying an
abatement of 65% on the
declared MRP subject to a
minimum of Rs. 24 per bottle of 750 ml or equivalent quantity.		 Vide letter no. III-83/2017-18/80
2 India Made Spirit- General Brand- For MRP i) Rs. 0-196.00 for 750 ml ii) Rs 0-98.00 for 375 ml iii)Rs. 0-50.00 for 180 ml. 1.03 times of the assessed value ascertained by applying an
abatement of 65% on the
declared MRP subject to a
minimum of Rs.68 per bottle of
750 ml or equivalent quantity.		 Vide letter no. III-83/2017-18/80
3 India Made Spirit- Regular Brand- For MRP i) Rs. 196.00 to Rs. 231.00 for 750 ml. ii)Rs. 98.00 to Rs. 116.00 for 375 ml. iii)More than Rs. 50.00 less than Rs. 6 1.00 for 180 ml. 0.99 times of the assessed value ascertained by applying an abatement of 65 % on the declared MRP subject to a
minimum of Rs.80 per bottle of
750 ml or equivalent quantity.		 Vide letter no. III-83/2017-18/80
4 India Made Spirit- Luxury Brand- For MRP i) Rs. 231.00 to Rs. 316.00 for 750 ml. ii)Rs. 116 .00 to Rs. 161.00 for 375 ml. iii)Rs. 61.00 to Rs. 81.00 for 180 ml. 0.84 times of the assessed value ascertained by applying an abatement of 65% on the
declare d MRP subject to a minimum of Rs.90 per bottle of
750 ml or equivalent quantity.		 Vide letter no. III-83/2017-18/80
5 India Made Spirit- Premium Brand- For MRP i) Rs. 316.00 to Rs. 1001.00 for 750 ml. ii)Rs. 161.00 to Rs. 501.00 for 375 ml. iii)Rs. 81.00 to Rs. 251.00 for 180 ml. 0.61 times of the assessed value
ascertained by applying an
abatement of 65% on the
declared MRP subject to a
minimum of Rs.141.50 per bottle of 750 ml or equivalent quantity .		 Vide letter no. III-83/2017-18/80
6 India Made Spirit- Classic Premium- For MRP i) Rs. 1001.00 for 750 ml. ii)Rs. 501.00 for 375 ml. iii)Rs. 251.00 for 180 ml. 0.40 times of the assessed value ascertained by applying an abatement of 65% on the
declared MRP subject to a
minimum of Rs.300 per bottle of 750 ml or equivalent quantity.		 Vide letter no. III-83/2017-18/80
7 Ready to Drink Alcoholic
Beverages.		 0.40 times of the assessed value
ascertained by applying an
abatement of 65% on the
declared MRP subject to a
minimum of Rs.10.60 per bottle
of 275 ml or equivalent quantity.		 Vide letter no. III-83/2017-18/80
8 BEER including draught
Beer: (a) Containing alcohol upto 5% v/v		 0.57 times of the assessed value ascertained by applying an abatement of 65% on the declared MRP. The Ad-valorem levy on draught beer shall be charged on the basis of its daily installed capacity @ Rs.32 per BL. Vide letter no. III-83/2017-18/80
9 BEER including draught
Beer: (b) Containing alcohol above
5% cost price range from 0 to above per case of 12 bottles of 650 ml size or equivalent quantity or 7.8 BL.		 0.82 times of the assessed value
ascertained by applying an
abatement of 65% on the declared MRP.		 Vide letter no. III-83/2017-18/80
10 Wines 0.13 times of the assessed value ascertained by applying an abatement of 65% on the declared MRP subject to a minimum of Rs.34.70 per bottle of 750 ml or equivalent quantity Vide letter no. III-83/2017-18/80
11 Country Spirit containing alcoholic strength at 60° under proof for a quantity of 600 ml or equivalent quantity 0.7 times of the assessed value
ascertained by applying an abatement of 65% on the declared MRP.		 Vide letter no. III-83/2017-18/80
12 Import fee Import fee on IMFL containing 12 bottles of 750 ml size or equivalent quantities . Rs. 200.00 per case. Vide letter no. III-83/2017-18/80
13 Import fee on BEER
containing 12 bottles of 650 ml size or equivalent quantities.		 Rs. 120.00 per case Vide letter no. III-83/2017-18/80
14 Import permit fee Import Permit fee on ENA procured from outside the state for manufacture of IMFL/Country Spirit. Rs. 10.00 per BL Vide letter no. III-83/2017-18/80
15 Import permit fee on all
excisable substances for manufacture of IMFL		 Rs. 1.00 per BL Vide letter no. III-83/2017-18/80
16 Import permit fee on
Rectified Spirit for purposes other than manufacture of IMFL and Country Spirit		 Rs. 10.00 per BL Vide letter no. III-83/2017-18/80
17 Transport fee Transport fee on IMFL containing 12 bottles of 750 ml size or equivalent quantities. Rs. 100.00 per case Vide letter no. III-83/2017-18/80
18 Transport fee on BEER containing 12 bottles of 650 ml size or equivalent quantities. Rs. 20.00 per case Vide letter no. III-83/2017-18/80
19 Transport permit fee Transport permit fee on Rectified Spirit for purposes other than manufacture of IMFL and Countrv Spirit Rs. 2.00 per BL Vide letter no. III-83/2017-18/80
20 Transport Permit fee on ENA
procured from within the state for manufacture of IMFL/Country Spirit		 Rs. 2.00 per BL Vide letter no. III-83/2017-18/80
21 Export fee Export fee on IMFL containing 12 bottles of 750 ml size or equivalent quantities. Rs. 5.00 per case Vide letter no. III-83/2017-18/80
22 Export fee on BEER
containing 12 bottles of 650 ml size or equivalent quantities.		 Rs. 2.00 per case Vide letter no. III-83/2017-18/80
23 Export permit fee Export permit fee on Rectified
Spirit for purposes other than manufacture of IMFL and Country Spirit		 Rs. 0.05 per BL Vide letter no. III-83/2017-18/80
24 Export permit fee on ENA for
manufacture of IMFL/Country Spirit		 Rs. 0.05 per BL Vide letter no. III-83/2017-18/80
  Export permit fee on all
excisable substances for manufacture of IMFL		 Rs. 1.00 per BL Vide letter no. III-83/2017-18/80
ASSAM POWER DISTRIBUTION COMPANY LIMITED
NOTICE

The Assam Electricity Regulatory Commission (AERC) while disposing the Multiyear Tariff Petition of APDCL for FY 2016-¬17 to FY 2018-19 (No. 37/2016) has made following changes in the Retail Tariff for FY 2017-18 vide order dated 31st March’2017 which will be effective from 10th April'2017

Category Name Revised Tariff/T.0 dated 31.03.2017 Increase/Decrease in Tariffs
Fixed Charges Energy Charges Fixed Charges Energy Charges
Rs/KW /month or, Rs./kVA/month as the case may be Rs/kwh Rs/KW /month or, Rs./kVA/month as the case may be Rs/kwh
LT Group        
         
Jevaan Dhara 0.5kW and 1 kWh/day 15.00 4.70 0.00 0.01
Domestic A above 0.5 kW to 5 kW        
First 4 kWh/day 30.00 5.65 0.00 0.11
Next 4 kWh/ day 30.00 6.90 0.00 0.06
Balance 30.00 7.90 0.00 0.06
Domestic B above 5 kW to 20 kW 30.00 7.50 0.00 0.06
Commercial upto 20 kW 110.00 8.20 0.00 0.06
General Purpose 125.00 7.00 0.00 0.06
Public Lighting 120.00 7.15 0.00 0.16
Agriculture upto 7.5 HP 30.00 4.95 0.00 0.06
Small Industries Rural upto 20 kW 30.00 5.50 0.00 0.06
Small Industries Urban upto 20 kW 40.00 5.75 0.00 0.06
HT Group        
HT Domestic 25 kVA and above 30.00 7.50 0.00 0.11
HT Commercial 25 kVA and bbove 135.00 8.30 20.00 0.16
Public Water Works 125.00 6.70 0.00 0.06
Bulk Supply 25 kVA and above        
a. Government Educational Institution 120.00 7.05 10.00 0.01
      b.Others 160.00 7.85 15.00 0.01
HT Small Industries upto 50 kVA 50.00 6.20 10.00 0.01
HT-I Industries 50 kVA to 150 kVA 120.00 6.85 20.00 0.01
HT-II Industries above 150 kVA Opt-I 160.00 7.50 20.00 0.06
HT-II Industries above 150 kVA Opt-II 290.00 6.65 20.00 0.06
Tea Coffee and Rubber 230.00 7.50 0.00 0.16
Oil and Coal 300.00 8.10 30.00 0.16
HT Irrigation above 7.5 HP 50.00 6.50 10.00 0.06
HT ElectricCrematorium 160.00 4.50    
ARATE OF TAX ON THE ASSAM PROFESSIONS, TRADES,CALLINGS AND EMPLOYMENT TAXATION ACT, 1947
Updated as on 3rd September 2022
Sl.No CLASS OF PERSONS RATE OF TAX
1 Salary and wage earners such persons whose monthly salaries or wages are  
  Up to 14-10-2014  
  (i) Less than Rs.3500/- Nil
  (ii) Rs.3500/- or more but less than Rs.5000/- Rs.30/- per mensum
  (iii)Rs.5000/- or more but less than Rs.7000/- Rs.75/- per mensum
  (iv) Rs.7000/- or more , but less than Rs.9000/- Rs.110/- per mensum
  (v) Above Rs.9000/- Rs.208/- per mensum
  From 15-10-2014  
  (i) Up to Rs.10,000/- Nil
  (ii) Rs.3500/- or more but less than Rs.5000/- Rs.30/- per mensum
  (iii)Rs.15,000/- or more but less than Rs.25,000/- Rs.180/- per month
  (iv) Rs.25,000/- and more Rs.208/- per month
2 (a) Legal practitioner including Solicitor and Notaries Public  
  (b) Medical practitioner including medical consultant and dentists  
  (c) Technical and professional consultants including Architects, Engineers, Chartered Accounts, Actuaries, Management consultants and Tax consultants  
  (d) Chief Agents, Principal Agents, Special agents and Surveyors or loss Assessors registerd or licensed under Insurance act, 1938(4 of 1938)  
  (e) Any other person who is engaged in any profession, trade, calling or employment but not mentioned in any other entry of the Schedule  
  Where the annual gross Income in the profession of any of the persons mentioned above is  
  Up to 14-10-2014  
  (i) Less than Rs.40,000?- Nil
  (ii) Rs.40,000/- or more but less than Rs.60,000/- Rs.480/- per annum
  (iii) Rs.60,000/- or more, but less than Rs.1,00,000/- Rs.1000/- per annum
  (iv) More than Rs.1,00,000/- Rs.2500/- per annum
  From 15-10-2014  
  (i) Up to Rs.1,20,000/- Nil
  (ii) More than Rs.1,20,000/- but less than Rs.1,80,000/- Rs.1800/- per annum
  (iii) Rs.1,80,000/- or more, but less than Rs.3,00,000/- Rs.2160/- per annum
  (iv) Rs.3,00,000/- or more Rs.2500/- per annum
  Provided that any person, who is the recipient of any cultural, literary or sports pension, shall not be required to pay any tax under this Act even if such person is engaged in any other profession, trade, callings or employment  
  Provided further that the societies providing education to the physically and mentally challenged persons shall not be required to pay any tax under this Act.  
3 (a) Members of Associations recognised under the Forward Contracts (Regulations) Act, 1956 (42 of 1956) Rs.2500/ per annum
  (b) (i) Members of Stock Exchange recognised under the Securities Contracts (Regulations) Act,1956 (42 of 1956) Rs.2500/ per annum
  (ii) Remisiers recognised by a stock exchange Rs.1800/ per annum
4 Estate agents or brokers or building contractors Rs.2500/ per annum
5 Directors(other than those nominated by Government) or Companies Registered under the Companies Act,1956 ( 1 of 1956) Rs. 2500/- per annum
6 Dealers including owners of any mills/industry within the meaning of of a sales tax law in Assam such dealers whose annual gross turnover of all sales is  
  Upto 31-03-2008  
  (i) Less than Rs.1,00,000/- Nil
  (ii) Rs.1,00,000/- or more but less than Rs.3,00,000/- Rs.1000/- per annum
  (iii) Above Rs.3,00,000/- Rs.2500/ per annum
  From 1-04-2008  
  (i) Upto Rs.4,00,000/- Nil
  (ii) More than Rs.4,00,000/- and upto Rs.7,00,000/- Rs.1,000/- per annum
  (iii) More than Rs.7,00,000/- upto Rs.10,00,000/- Rs.1,500/- per annum
  (iv) More than Rs.10,00,000/- Rs.2,500/- per annum
7 Occupiers of factories as defined in the Factories Act, 1948( 63 of 1948) who are not dealers covered by entry 6: such occupiers of factories-  
  (a) Where not more than five workers are working Rs.350/- per annum
  (b) Where the number of workers is five or more but less than fifteen Rs.2000/ per annum
  (c) Where the number of workers is more than fifteen Rs.2500/ per annum
8 Employers of shops and establishments within the meaning of the Assam Shops and Establishment Act,1971 who are not dealers, covered by entry 6: such employer's of establishment-  
  (a) Where there are no employess Nil
  (b) Where not more than five people are employed Rs.300/-
  (c) Where more than five, but not more than ten peoples are employed Rs.1500/- per annum
  (d) Where more than ten peoples are employed Rs.2500/- per annum
9 Owners of lessees of Petrol/Diesel filling stations and service stations Rs.2500/- per annum
10 (a) Licensed foreign liquor vendors and employers of residential hotels Rs.2500/- per annum
  (b) Proprietors of cinema houses and theatres Rs.2500/- per annum
11 Holders of permits for transport vehicles, granted under the Motor Vehicles Act,1988 (59 of 1988), which are used or adopted to be used for hire or reward:  
  (a) in respect of each taxi owner and four wheelers small-goods vehicles (for carrying either goods or passenger) Rs.500/- per annum
  (b) in respect of each truck or bus Provided that the total amount payable by the same holder shall not exceed Rs.2500/- Rs.2500/- per annum
12 Licensed money lenders under the Assam Money Lenders Act,1934 Rs.2500/-
13 Individuals or Institutions conducting Chit Funds Rs.2500/-
14 Banking Companies as defined in the Banking Regulation Act,1949(10 of 1949)  
  (i) Scheduled Banks Rs.2500/- per annum
  (ii) Other Banks Rs.2500/- per annum
15 Companies registered under the Companies Act, 1956 (1 of 1956) and engaged in any profession, trade or calling Rs.2500/-
16 Firms registered under the Indian Partnership Act, 1932 (9 of 1932) and engaged in any profession, trade or calling Rs.2500/-
17 Owners of nursing homes, X-Ray Clinics, Pathological testing laboratories and Hospitals Rs.2500/-
18 Dry Cleaners, Interior decorators and owner of beauty parlours Rs.2500/-
19 Film distributors and Travel agents Rs.2000/-
20 (A) Self employed person in the motion picture industry  
  (i) Directors, Actors and Actress( excluding junior artists) Play back singers, Cameraman, Recordist, Editors and still Photographers. Rs.2000/-
  (ii) Junior Artist, Production managers, Assistant directors, Assistant cameraman,Assistant recordist, Assistant editors, Musicians and Dancers Rs.700/-
  (B) Self employed person in the mobile theatre group Nil
ইজ অফ ডুইং বিজনেছ
Eodb, Assam
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