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<h1>Assam rescinds GST notification from 2020 u/s 168 and rule 61(5), effective November 10, 2020.</h1> The Government of Assam, through the Commissioner of State Tax, has rescinded notification No. CT/GST-14/2017/278 dated 19th October 2020. This decision, made under section 168 of the Assam Goods and Services Tax Act, 2017, and rule 61(5) of the Assam GST Rules, 2017, was taken in the public interest based on the Council's recommendations. The rescission is effective from 10th November 2020, but it does not affect actions taken or omitted before this date.