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of <h1>Assam GST Amendment: Raw Cotton Added to Taxable Items, Effective Retroactively from November 2017, u/r 4A.</h1> The Government of Assam has issued Notification No. 43, amending Notification No. FTX.56/2017/17 dated June 29, 2017, under the Assam Goods and Services Tax Act, 2017. The amendment involves the insertion of a new entry, '4A,' in the existing notification table, specifying raw cotton as an item subject to tax, with agriculturists as suppliers and any registered person as recipients. This amendment is effective retroactively from November 15, 2017. The notification was issued by the Additional Chief Secretary to the Government of Assam, Finance Department.
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