Amendments in the Notification of the Finance (Taxation) Department, Government of Assam, No.FTX.56/2017/34, dated the June, 2017. - FTX.56/2017/Pt-II/105 - Assam SGST
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State GST rate reduction and narrowed base apply to turnover of taxable goods supplies from the stated effective date. The notification amends the earlier Finance (Taxation) Department notification by substituting a lower levy in clause (i) and by redefining clause (iii) to apply to the turnover of taxable supplies of goods only, thereby narrowing the taxable base; the amendments are made under section 10(1) of the Assam Goods and Services Tax Act and are effective from the first day of January of the stated year.
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Provisions expressly mentioned in the judgment/order text.
State GST rate reduction and narrowed base apply to turnover of taxable goods supplies from the stated effective date.
The notification amends the earlier Finance (Taxation) Department notification by substituting a lower levy in clause (i) and by redefining clause (iii) to apply to the turnover of taxable supplies of goods only, thereby narrowing the taxable base; the amendments are made under section 10(1) of the Assam Goods and Services Tax Act and are effective from the first day of January of the stated year.
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