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<h1>Assam GST Amendment: Changes to Cement Tax Classification under Customs Tariff Act, Effective October 1, 2019.</h1> The Government of Assam has issued an amendment to Notification No. 7/2019-State Tax (Rate) dated June 3, 2019, under the Assam Goods and Services Tax Act, 2017. The amendment, effective from October 1, 2019, modifies the entry against serial number 2 in the table of the original notification. The new entry specifies 'Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975.' This change was made following the recommendations of the Council and is documented in Notification No. 24/2019-State Tax (Rate) dated December 30, 2019.