SECTION 11 [POWER TO GRANT EXEMPTION FROM TAX] OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 SUPPLIES BY CSD TO UNIT RUN CANTEENS AND SUPPLIES BY CSD/UNIT RUN CANTEENS TO AUTHORISED CUSTOMERS NOTIFICATION NO.FTX.56/2017/20, DATED 29-6-2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Assam Goods and Services Tax… 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.56/2017/18, DATED 29-6-2017 In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of… Read More »
SECTION 55 [REFUND IN CERTAIN CASES] OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 – REFUND OF FIFTY PER CENT OF APPLICABLE STATE TAX ON SUPPLIES TO CSD UNDER SECTION 55 NOTIFICATION NO.FTX.56/2017/19, DATED 29-6-2017 In exercise of the powers conferred by section 55 of the Assam Goods and Services Tax Act, 2017 (XXVIII of… Read More »
ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – DISBANDMENT OF COMMERCIAL TAXES CHECK POSTS W.E.F. 1-7-2017 – NOTIFIED CHECK POSTS NOTIFICATION.G.OMS.NO.253, DATED 29-6-2017 In conformity with the decision of the GST Council that border check posts between the States should be abolished under GST regime, and also considering the fact that the AP VAT Act,… Read More »
SECTION 9 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – LEVY & COLLECTION OF TAX – REVERSE CHARGE ON CERTAIN SPECIFIED SUPPLIES OF GOODS NOTIFICATION G.O.MS.NO. 255, DATED 29-6-2017 AS AMENDED BY NOTIFICATION G.O.MS.NO. 492, DATED 3-11-2017 AND NOTIFICATION G.O.MS.NO. 554, DATED 17-11-2017 In exercise of the powers conferred by sub-section (3) of section 9 of… Read More »
SECTION 1 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – SHORT TITLE, EXTENT AND COMMENCEMENT OF ACT – ENFORCEMENT OF CERTAIN PROVISIONS OF NOTIFICATION G.O.MS.NO. 254, DATED 29-6-2017 In exercise of the powers conferred by sub-section (3) of section 1 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of… Read More »
SECTION 9 [LEVY AND COLLECTION] OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 – REVERSE CHARGE ON CERTAIN SPECIFIED SUPPLIES OF GOODS UNDER SECTION 9(3) NOTIFICATION NO.FTX.56/2017/17, DATED 29-6-2017 In exercise of the powers conferred by sub-section (3) of section 9 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of… Read More »
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 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 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 »