NOTIFICATION NO.FTX.56/2017/21, DATED 29-6-2017 : Assam GST

By | June 29, 2017
(Last Updated On: April 27, 2018)

SECTION 11 [POWER TO GRANT EXEMPTION FROM TAX ] READ WITH SECTION 9, OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 

– EXEMPTION TO INTRA-STATE SUPPLIES OF GOODS OR SERVICES OR BOTH RECEIVED BY A REGISTERED PERSON FROM AN UNREGISTERED PERSON (LIMIT UP TO Rs.5000 PER DAY)

NOTIFICATION NO.FTX.56/2017/21DATED 29-6-2017

In exercise of the powers conferred by sub-section (1) of section 11 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods or services or both received by a registered person from any supplier, who is not registered, from the whole of the State tax leviable thereon under sub-section (4) of section 9 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017):

Provided that the said exemption shall not be applicable where the aggregate value of such supplies of goods or service or both received by a registered person from any or all the suppliers, who is or are not registered, exceeds five thousand rupees in a day.

This notification shall come into force with effect from the 1st day of July, 2017.

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