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 16, READ WITH SECTION 17, OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 ELIGIBILITY AND CONDITIONS FOR TAKING INPUT TAX CREDIT – SPECIFIED INPUT TAX CREDIT OF RENT-A-CAB , LIFE INSURANCE AND HEALTH INSURANCE NOTIFICATION NO.FTX.56/2017/35, DATED 29-6-2017 In exercise of the powers conferred by sub-clause (iii)(A) of clause (b) of sub-section (5) of section… Read More »
SECTION 11 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 – POWER TO GRANT EXEMPTION FROM TAX – CONCESSIONAL STATE RATE FOR SUPPLIES TO EXPLORATION AND PRODUCTION NOTIFIED UNDER SECTION 11(1) NOTIFICATION NO.FTX.56/2017/16, DATED 29-6-2017 In exercise of the powers conferred under the proviso to sub section (1) of section 11 of the Assam Goods… Read More »
ASSAM GOODS AND SERVICES TAX (AMENDMENT) RULES, 2017 INSERTION OF CHAPTER VI CONTAINING RULES 26 TO 55; CHAPTER VII CONTAINING RULES 56 TO 58; CHAPTER VIII CONTAINING RULES 59 TO 84; CHAPTER IX CONTAINING RULES 85 TO 88; CHAPTER X CONTAINING RULES 89 TO 97; CHAPTER XI CONTAINING RULES 98 TO 102; CHAPTER XII CONTAINING… Read More »
SECTION 9, READ WITH SECTIONS 11, 15 & 16, OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 NOTIFIED STATE TAX RATES FOR INTRA-STATE SUPPLY OF SERVICES NOTIFICATION NO.11/2017-STATE TAX (RATE) [NO.FTX.56/2017/24], DATED 29-6-2017 AS AMENDED BY NOTIFICATION NO. 20/2017-STATE TAX(RATE)[NO. FTX.56/2017/91], DATED 11-9-2017 In exercise of the powers conferred by sub-section (1) of section 9, sub-section… Read More »
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 »