GST rate amendment under Assam tax law substitutes half per cent with 0.25 percent in the notification's operative formula. The Assam Government amended an earlier GST notification issued under section 52 of the Assam Goods and Services Tax Act, 2017 by substituting 'half per cent.' with '0.25 percent.' in the relevant wording of the notification. The amendment alters the prescribed rate applied in the notification's operative formula, while leaving the remaining text intact.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment under Assam tax law substitutes half per cent with 0.25 percent in the notification's operative formula.
The Assam Government amended an earlier GST notification issued under section 52 of the Assam Goods and Services Tax Act, 2017 by substituting "half per cent." with "0.25 percent." in the relevant wording of the notification. The amendment alters the prescribed rate applied in the notification's operative formula, while leaving the remaining text intact.
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