SECTION 9 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 [ LEVY AND COLLECTION ]
RATE OF STATE TAX SCHEDULES NOTIFIED UNDER SECTION 9(1) – AMENDMENT IN NOTIFICATION NO.1/2017-STATE TAX (RATE) [NO.FTX.56/2017/14], DATED 29-6-2017
NOTIFICATION NO.FTX.56/2017/56, DATED 12-7-2017
In the notification No.FTX.56/2017/14, dated 29-6-2017 of the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, No. 335 dated the 29th June, 2017,—
| (i) | In the “Schedule-I – 2.5%”, at serial 180 for the entry in column (2) for “30” to be read as “30 or any Chapter”; | |
| (ii) | In the “Schedule-III – 9%”, at serial 42, the entry in column (3) to be read as “Mineral or chemical fertilizers, nitrogenous, which are clearly not to be used as fertilizers”;. | |
| (iii) | In the “Schedule-III – 9%”, at serial 411, the entry in column (3) to be read as “Spectacles [other than corrective]”. |