SECTION 11 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017, READ WITH RULE 32 OF THE ASSAM GOODS AND SERVICES TAX RULES, 2017 POWER TO GRANT EXEMPTION FROM TAX – EXEMPTION TO INTRA-STATE SUPPLIES OF SECOND HAND GOODS RECEIVED BY A REGISTERED PERSON, DEALING IN BUYING AND SELLING OF SECOND HAND GOODS AND WHO… Read More »
SECTION 54 [REFUND OF TAX ] OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 – NOTIFIED SUPPLIES OF GOODS IN RESPECT OF WHICH NO REFUND OF UNUTILISED INPUT TAX CREDIT SHALL BE ALLOWED UNDER SECTION 54(3) NOTIFICATION NO.FTX.56/2017/28, DATED 29-6-2017 In exercise of the powers conferred by sub-section (3) of section 54 of the Assam… Read More »
SECTION 7 [SCOPE OF SUPPLY ] OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 – NOTIFIED ACTIVITIES WHICH SHALL BE TREATED AS NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICE NOTIFICATION NO.FTX.56/2017/27, DATED 29-6-2017 In exercise of the powers conferred under the proviso to sub-section (2) of section 7 of the Assam… Read More »
SECTION 10 [COMPOSITION LEVY] OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 – – NOTIFIED TURNOVER NOTIFICATION NO.FTX.56/2017/34, DATED 29-6-2017 In exercise of the powers conferred under the proviso to sub-section (1) of section 10 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereinafter referred to as the… Read More »
SECTION 50 [INTEREST ON DELAYED PAYMENT OF TAX] , READ WITH SECTIONS 54 AND 56, OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 NOTIFIED RATE OF INTEREST UNDER SECTION 50(1)(3), 54(12) AND 56 AND ITS PROVISO NOTIFICATION NO.FTX.56/2017/33, DATED 29-6-2017 In exercise of the powers conferred by sub-sections (1) and (3) of section 50, sub-section… Read More »
SECTION 31 [TAX INVOICE ] OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017, READ WITH RULE 46 OF THE ASSAM GOODS AND SERVICES TAX RULES, 2017 NOTIFIED LIMIT OF ANNUAL TURNOVER AND MENTIONING OF THE NUMBER OF DIGITS OF HSN CODE NOTIFICATION NO.FTX.56/2017/32, DATED 29-6-2017 In pursuance of the first proviso to rule 46 of… Read More »
SECTION 1 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 ENFORCEMENT OF CERTAIN PROVISIONS NOTIFICATION NO.FTX.56/2017/31, DATED 29-6-2017 In exercise of the powers conferred by sub-section (3) of section 1 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam hereby appoints the 1st day of… Read More »
SECTION 55 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 NOTIFIED SPECIALISED AGENCIES ENTITLED TO CLAIM A REFUND OF TAXES PAID ON SUPPLIES OF GOODS OR SERVICES OR BOTH RECEIVED BY THEM NOTIFICATION NO.FTX.56/2017/29, DATED 29-6-2017 In exercise of the powers conferred under the proviso to section 55 of the Assam Goods and Services Tax… Read More »
SECTION 11 OF THE BIHAR GOODS AND SERVICES TAX ACT, 2017 – POWER TO GRANT EXEMPTION FROM TAX – EXEMPTION TO INTRA-STATE SUPPLY OF SPECIFIED SERVICES NOTIFICATION NO.12/2017-STATE TAX (RATE)/SO 87 [F.NO.BIKRI-KAR/GST/VIVIDH-13/2017-12)], DATED 29-6-2017 [AS AMENDED UPTO DATE] In exercise of the powers conferred by sub-section (1) of section 11 of the Bihar Goods and Services… Read More »
SECTION 9, READ WITH SECTIONS 11, 15 & 16, OF THE BIHAR GOODS AND SERVICES TAX ACT, 2017 – LEVY AND COLLECTION OF TAX – NOTIFIED STATE TAX ON INTRA-STATE SUPPLY OF SERVICES UNDER BIHAR GST ACT, 2017 NOTIFICATION NO.11/2017-STATE TAX (RATE)/SO 85 [F.NO.BIKRI-KAR/GST/VIVIDH-13/2017-11)], DATED 29-6-2017 [AS AMENDED UPTO DATE] In exercise of the powers conferred… Read More »