Goods and Services Tax: Assam establishes intra state levy and prescribes short title, extent and commencement rules.

The Act levies a State-level Goods and Services Tax on intra State supply of goods or services, establishes its purpose, and prescribes that it shall be called the Assam Goods and Services Tax Act, 2017. It extends to the whole of Assam and comes into force on dates the State Government appoints by notification in the Official Gazette, allowing different commencement dates for different provisions and construing references to commencement accordingly.

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