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        Case ID :
        GST - States

        Rate of tax on intra-State supply of certain services (Assam) - 22/2021-State Tax (Rate) - Assam SGST

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        GST rate notification amendment narrows eligible recipients and removes specified conditions, effective from January first, 2022. Amendment to the Assam SGST rate notification substitutes the phrase 'Union territory or a local authority' for broader recipient descriptions in specified service items and omits the Condition column entries for items (iii), (vi), (vii), (ix) and (x), with the changes declared effective from January 1, 2022.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GST rate notification amendment narrows eligible recipients and removes specified conditions, effective from January first, 2022.

                                Amendment to the Assam SGST rate notification substitutes the phrase "Union territory or a local authority" for broader recipient descriptions in specified service items and omits the Condition column entries for items (iii), (vi), (vii), (ix) and (x), with the changes declared effective from January 1, 2022.


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