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of <h1>Assam Amends GST Notification to Include Conditions on Petroleum Licenses, Foreign Contracts, and Depreciated Goods Taxation.</h1> The Government of Assam, through its Finance (Taxation) Department, has issued an amendment to Notification No. 3 [FTX.56/2017/16] dated June 29, 2017, under the Assam Goods and Services Tax Act, 2017. Effective from July 1, 2019, the amendment introduces new conditions in the annexure. These include requirements for certificates in cases of petroleum exploration licenses or mining leases and contracts involving foreign companies, ensuring no foreign exchange remittances for goods transfers. Additionally, provisions are made for tax payments on depreciated goods' value when disposed of, with specific depreciation rates applied over time.
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