"SEVENTH SCHEDULE Negative list of capital goods for input tax credit [See section 14(6}(f)]
(1) Capital or other expenditure on land, civil structure or construction.
(2) Vahicies of all types.
(3) Office equipment.
THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 19, 2005 939 Insertion of of Eighth Schedule.
(4)
(5)
(6)
(7)
(8)
(9)
(10)
23.
Furniture, fixture including electrical fixtures and fittings.
Capital goods purchased prior to the appointed day.
Capital expenditure incurred prior to the date of registration under VAT.
Capital goods purchased for use in generation of ensrgy/power including captive power.
Capital goods purchased for use in exploration and extraction of 'crude oil and natural gas.
Capital goods purchased for use in refining for production of petroleum products covered by any Schedule.
Such goods as may be notified by the Government."
In the principal Act, after the existing Seventh Schedule, the following new Schedule shall be inserted as Eighth Schedule, namely:- "Eighth Schedule List of Organisations [See Section 54 (2))
(1) United Nations and its constituent agencies like:
(i) UNDP
(ii) UNESCO
(iii) UNFPA
(iv) UNHCR
(v) UNICEF
(vi) UNIDO
(vii) UNIFEM
(viii) WFAO
(ix) WHO
(x) ILO
(2) International Red-Cross society and its National branches."
M.A. HAQUE, Secretary to the Govt. of Assam, Legislative Department, Dispur.
GUWAHATI--Printed & published by the Dy. Director (P), Directorate of Ptg. & Sty., Assam, Guwahati (Ex-Gazette) No. 269-500-600-19-4-2005. ·