Section 19: In the principal Act, for the existing· Third Schedule, the following shall be substituted, namely
The Assam Value Added Tax (Amendment) Act, 2005State Act of Assam · Act 13 of 2005
.
"THIRD SCHEDULE [See section 10(1)(a)] SL No. Description 1 Gold ornaments 2 3 4 5 Silver and silver items including silver bullion Precious stones Bullions excluding silver bullions Pl.atinum whether as part of the jewellery or otherwise Rate of tax (paise in the rupee) 2 1 2 2 2"