SECTION 11 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 – POWER TO GRANT EXEMPTION FROM TAX – EXEMPTION ON INTRA-STATE SUPPLY OF SERVICES NOTIFICATION NO.12/2017-STATE TAX (RATE) [NO.FTX.56/2017/25], DATED 29-6-2017 [AS AMENDED UP TO DATE] In exercise of the powers conferred under the proviso to sub-section (1) of section 11 of the Assam Goods… Read More »
SECTION 11 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 – INTRA-STATE EXEMPT GOODS NOTIFIED UNDER SECTION 11(1) OF POWER TO GRANT EXEMPTION FROM TAX NOTIFICATION NO. 2/2017-STATE TAX(RATE) [FTX.56/2017/15], DATED 29-6-2017 [AS AMENDED UP TO DATE] In exercise of the powers conferred by sub-section (1) of section 11 of the Assam Goods and Services Tax… Read More »
SECTION 9 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 LEVY AND COLLECTION – RATE OF STATE TAX SCHEDULES NOTIFIED UNDER SECTION 9(1 ) NOTIFICATION NO. 1-STATE TAX(RATE) [FTX.56/2017/14], DATED 29-6-2017 [AS AMENDED UP TO DATE] FTX.56/2017/14.-In exercise of the powers conferred by sub-section (1) ot section 9 of the Assam Goods and Services Tax Act,… Read More »
Notification No. 17/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator under UTGST Act 2017 : Notification No. 17/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 [ Seeks to amend above notification No. 17/2017-UTT(R) to make… Read More »
Notification No. 16/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under UTGST Act vide Notification No. 16/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 [TO BE PUBLISHED IN THE GAZETTE OF… Read More »
Notification No. 15/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 To notify the supplies not eligible for refund of unutilised ITC under UTGST Act vide Notification No. 15/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance… Read More »
Notification No. 14/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the UTGST Act vide Notification No. 14/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION… Read More »
Notification No 13/2017 Union Territory Tax (Rate) Dated the 28th June, 2017 Summary and updation of Notification No 13/2017 Union Territory Tax (Rate) Notification No 13/2017 Union Territory Tax (Rate) Dated the 28th June, 2017 notify the categories of services on which union territory tax will be payable under reverse charge mechanism under UTGST Act 2017 i.e recipient is… Read More »
Notification No. 12/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 To notify the exemptions on supply of services under UTGST Act vide Notification No. 12/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 [ 1. Seeks to amend above notification No. 12/2017-CT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to… Read More »
Notification No. 11/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 To notify the rates for supply of services under UTGST Act vide Notification No. 11/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 [1. Seeks to amend above notification No. 11/2017-UTT(R), to reduce UTGST rate on specified supplies of Works Contract Services, job work for textile &… Read More »