Assam State Tax Notification Amended: 2020 Changed to 2021 for Serial Numbers 19A and 19B, Effective Retroactively.

The Government of Assam, through the Finance (Taxation) Department, has issued Notification No. 4/2020--STATE TAX (RATE) to amend a previous notification dated June 29, 2017. The amendment involves changes to the entries in the table of the original notification, specifically substituting the year "2020" with "2021" against serial numbers 19A and 19B. This amendment is made under the Assam Goods and Services Tax Act, 2017, and is effective retrospectively from October 1, 2020, with the notification deemed issued on September 30, 2020.

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