GST notification rescission under Assam tax law takes retrospective effect while preserving prior acts and omissions. The Governor of Assam, acting under section 11(1) of the Assam Goods and Services Tax Act, 2017 and on the Council's recommendation, rescinds Notification No. 45/2017-State Tax (Rate) issued by the Finance (Taxation) Department and published in the Assam Gazette. The rescission is subject to protection for things done or omitted before rescission, and is deemed to have come into force from 18 July 2022.