State tax rate amendment adds corduroy fabrics to taxable goods under Assam SGST, operative retrospectively from notified date. Amendment inserts a new tariff entry for corduroy fabrics into the State tax schedule by adding serial number 6A with classification 5801 and description 'Corduroy fabrics,' expanding goods subject to Assam State GST; the change is effected under the proviso to sub section (3) of section 54 of the Assam GST Act and declared to have retrospective operative effect from the notified earlier date.
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State tax rate amendment adds corduroy fabrics to taxable goods under Assam SGST, operative retrospectively from notified date.
Amendment inserts a new tariff entry for corduroy fabrics into the State tax schedule by adding serial number 6A with classification 5801 and description "Corduroy fabrics," expanding goods subject to Assam State GST; the change is effected under the proviso to sub section (3) of section 54 of the Assam GST Act and declared to have retrospective operative effect from the notified earlier date.
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