Seeks to amend Notification No. 02/2017 (Rate) to give effect to the recommendations of the GST Council in it's 28th meeting held on 21.07.2018. - FTX.56/2017/Pt-III/142-19/2018 - Assam SGST
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GST schedule amendments add new exempted and reclassified goods under Assam SGST, effective from July. Amendments to the Assam GST rate schedule insert and substitute specified tariff entries-adding vegetal and craft materials, broom-making materials, deities of stone/marble/wood, goods of sal and related leaves, rakhi (excluding Chapter 71), sanitary napkins/tampons, and coir pith compost with brand-related conditions; they replace the de-oiled rice bran entry with a specified heading and explain the exemption applies from 25 January 2018. The notification is deemed effective from 27 July 2018 and modifies Notification No. 2/2017-(Rate) under the Assam GST Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST schedule amendments add new exempted and reclassified goods under Assam SGST, effective from July.
Amendments to the Assam GST rate schedule insert and substitute specified tariff entries-adding vegetal and craft materials, broom-making materials, deities of stone/marble/wood, goods of sal and related leaves, rakhi (excluding Chapter 71), sanitary napkins/tampons, and coir pith compost with brand-related conditions; they replace the de-oiled rice bran entry with a specified heading and explain the exemption applies from 25 January 2018. The notification is deemed effective from 27 July 2018 and modifies Notification No. 2/2017-(Rate) under the Assam GST Act.
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