GST rate amendment: tariff classification revised and Diethylcarbamazine added to Assam SGST list, effective retrospectively. Amends Notification No. FTX.56/2017/14 to revise Assam SGST entries: under Schedule I at the 2.5% rate, substitute '9503' for the entry in column (2) against S. No. 259A; and insert a new List 1 serial (231) to include Diethylcarbamazine. The amendment is issued under section 9(1) and section 15(5) of the Assam GST Act and is deemed effective from 2 June 2021.
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GST rate amendment: tariff classification revised and Diethylcarbamazine added to Assam SGST list, effective retrospectively.
Amends Notification No. FTX.56/2017/14 to revise Assam SGST entries: under Schedule I at the 2.5% rate, substitute "9503" for the entry in column (2) against S. No. 259A; and insert a new List 1 serial (231) to include Diethylcarbamazine. The amendment is issued under section 9(1) and section 15(5) of the Assam GST Act and is deemed effective from 2 June 2021.
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