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of <h1>Assam GST Rules Amended: New Composition Levy Rates Set for Manufacturers, Suppliers Effective April 2020 u/r 7.</h1> The Assam Goods and Services Tax (Seventh Amendment) Rules, 2020, effective from April 1, 2020, amends the Assam Goods and Services Tax Rules, 2017. The amendment revises the composition levy rates under Rule 7. It specifies different tax rates for various categories of registered persons: manufacturers (excluding certain notified goods) are taxed at 0.5% of turnover, certain suppliers at 2.5%, other eligible suppliers at 0.5%, and registered persons eligible under Section 10(2A) at 3% of turnover. These changes are enacted under the authority of Section 164 of the Assam Goods and Services Tax Act, 2017.
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