SECTION 11 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 [ POWER TO GRANT EXEMPTION FROM TAX ]
INTRA-STATE EXEMPT GOODS NOTIFIED UNDER SECTION 11(1) – CORRIGENDUM TO NOTIFICATION NO.2/2017-STATE TAX (RATE) [NO.FTX.56/2017/15], DATED 29-6-2017
NOTIFICATION NO.FTX.56/2017/PT-I/39, DATED 31-7-2017
In the notification No.FTX.56/2017/15, dated. 29-6-2017 of the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette. Extraordinary, No. 336 dated the 29th June, 2017,—
| (i) | in the “Schedule”, at serial 45 for the entry in column (3), for “Dried leguminous vegetables, shelled, whether or not skinned or split” to be read as “‘Dried leguminous vegetables, shelled, whether or not skinned or split [other than put up in unit container and bearing a registered brand name]”; | |
| (ii) | in the “Schedule”, at serial 148 for the entry in column (3), in clause (vi), the words “[proposed GST Nil]” shall be omitted. |
This notification shall deemed to have come into force from 1st of July, 2017.