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<h1>Assam Govt Amends GST Notification: Changes in Service Descriptions, Conditions Effective Retroactively from Jan 1, 2022.</h1> The Government of Assam issued Notification No. 22/2021-State Tax (Rate) on June 24, 2022, amending previous tax notifications under the Assam Goods and Services Tax Act, 2017. The amendments involve changes in the description of services and conditions in the tax rate table. Specifically, references to 'Governmental Authority or a Government Entity' are replaced with 'Union territory or a local authority' in certain service descriptions. Additionally, specific conditions related to these services are omitted. These changes are retroactively effective from January 1, 2022.