The Government of Assam on March 07, 2026, issued the Assam Value Added Tax (Amendment) Act, 2026 to further amend the Assam Value Added Tax Act, 2003.
The following amendments have been stated:
•In Section 10, for sub-section (1A), the following shall be substituted namely,-
"(1A) Notwithstanding anything contained in this Act, the retail 'on' license holder for potable liquor mentioned in the Fourth Schedule, except country spirit, shall pay output tax on sale made by him at the rate of six percent without any set-off of the tax paid by him at the time of purchase of such potable liquor.
The Government may by notification published in the Official Gazette from time to time vary the above rate of tax of "On" license holders and such rate of tax may vary for urban and rural areas."
It shall come into force at once.
[Notification No. LGL.02/2026/18]
