Seeks to further amend No. FTX.56/2017/14 dated the 29th June, 2017 (Notification No.1/2017-State Tax Rate) (“Goods rate notification”), as amended from time to time, in order to adhere to the recommendations of 45th GST Council meeting held on September 17, 2021. - 08/2021-STATE TAX (RATE) - Assam SGST
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GST rate notification amendment revises taxable entries for bio-diesel, renewable energy devices, minerals, railway goods and carbonated beverages. Amends the Assam State Tax rate notification to align the rate structure with GST Council recommendations by revising Schedule I, Schedule II, Schedule III and Schedule IV entries under the Assam Goods and Services Tax framework. The changes include insertion of new taxable items, omission of specified existing entries, and substitution of certain descriptions to update the treatment of goods across the prescribed rate slabs. Schedule I, II, III and IV are modified to insert, omit or substitute entries covering tamarind seeds, bio-diesel, renewable energy devices, mineral ores, plastics scrap, paper and packing articles, printed documents, railway equipment, pens and carbonated beverages, and the amendment takes effect from 1 October 2021.
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Provisions expressly mentioned in the judgment/order text.
GST rate notification amendment revises taxable entries for bio-diesel, renewable energy devices, minerals, railway goods and carbonated beverages.
Amends the Assam State Tax rate notification to align the rate structure with GST Council recommendations by revising Schedule I, Schedule II, Schedule III and Schedule IV entries under the Assam Goods and Services Tax framework. The changes include insertion of new taxable items, omission of specified existing entries, and substitution of certain descriptions to update the treatment of goods across the prescribed rate slabs. Schedule I, II, III and IV are modified to insert, omit or substitute entries covering tamarind seeds, bio-diesel, renewable energy devices, mineral ores, plastics scrap, paper and packing articles, printed documents, railway equipment, pens and carbonated beverages, and the amendment takes effect from 1 October 2021.
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