Rule amendment: Renumbering of GST rule provision to accommodate a new sub rule and adjust rule numbering. Amendment institutes the Assam Goods and Services Tax (Third Amendment) Rules, 2017 under section 164 and declares the rules effective from the first day of July, 2017. The sole operative change specified is a renumbering within rule 24: the existing sub rule formerly (3) is re designated as sub rule (4) after insertion of a new sub rule (3).