Definition of specified premises clarified by reference to rate notification, aligning scope of state GST applicability. Amendment substitutes item (c) in the Explanation to Notification No. FTX.56/2017/30, redefining 'specified premises' to have the meaning assigned in clause (xxxvi) of paragraph 4 of Notification No. 11/2017 State Tax (Rate); made under sub section (5) of section 9 of the Assam Goods and Services Tax Act, 2017 and deemed effective from 16 January 2025.
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Definition of specified premises clarified by reference to rate notification, aligning scope of state GST applicability.
Amendment substitutes item (c) in the Explanation to Notification No. FTX.56/2017/30, redefining "specified premises" to have the meaning assigned in clause (xxxvi) of paragraph 4 of Notification No. 11/2017 State Tax (Rate); made under sub section (5) of section 9 of the Assam Goods and Services Tax Act, 2017 and deemed effective from 16 January 2025.
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