SECTION 9 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 [ LEVY AND COLLECTION ]
REVERSE CHARGE ON CERTAIN SPECIFIED SUPPLIES OF GOODS UNDER SECTION 9(3) – AMENDMENT IN NOTIFICATION NO.13/2017-STATE TAX (RATE) [NO.FTX.56/2017/26], DATED 29-6-2017
NOTIFICATION NO.22/2017-STATE TAX (RATE) [NO.FTX.56/2017/117], DATED 11-9-2017
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 2017), the Governor of Assam, on the recommendations of the Council hereby makes the following amendments in the Notification No. FTX.56/2017/26, dated 29th June, 2017 (Notification No.13/2017-State Tax Rate) issued by the Finance (Taxation) Department. Government of Assam, published in the Assam Gazette, Extraordinary, No. 347 dated the 29th June. 2017, namely:—
In the said notification—
| (i) | in the Table, against serial number I, in column (2), after the words and brackets “goods transport agency (GTA)” the words and figure u, who has not paid state tax at the rate of 6%” shall be inserted; | |
| (ii) | in the Explanation, after clause (d), the following new clause shall be inserted, namely:— | |
| ‘(e) A “Limited Liability Partnership” formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm.”. |
This notification shall be deemed to have come into force from 22nd of August, 2017.