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of <h1>Assam amends GST Act 2017, altering tax rates for government-related construction and services, retroactive from Sept 21, 2017.</h1> The Government of Assam has issued an amendment to the Assam Goods and Services Tax Act, 2017, specifically modifying Notification No. FTX.56/2017/24 and Notification No. FTX.56/2017/91. The amendment involves changes to the tax rate applicable to certain services provided to government entities. These services include construction, erection, commissioning, installation, and maintenance of civil structures, educational, clinical, or cultural establishments, and residential complexes for self-use or employee use. The amendment is effective retroactively from September 21, 2017.
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