Assam GST rate revisions update multiple tariff entries, composite supply valuation, and retrospective applicability across several goods. Assam GST rates are amended by revising multiple tariff entries across the 2.5%, 6%, 9% and 14% schedules, including additions, omissions, renumbering and substitutions for specified goods such as marble, natural cork, walking-sticks, fly ash bricks, lithium-ion accumulators, digital cameras, video game consoles and vehicle parts. The notification also deems the value of specified goods in composite supplies with a taxable service to be seventy per cent of the gross consideration, and operates retrospectively from 1 January 2019.
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.
Assam GST rate revisions update multiple tariff entries, composite supply valuation, and retrospective applicability across several goods.
Assam GST rates are amended by revising multiple tariff entries across the 2.5%, 6%, 9% and 14% schedules, including additions, omissions, renumbering and substitutions for specified goods such as marble, natural cork, walking-sticks, fly ash bricks, lithium-ion accumulators, digital cameras, video game consoles and vehicle parts. The notification also deems the value of specified goods in composite supplies with a taxable service to be seventy per cent of the gross consideration, and operates retrospectively from 1 January 2019.
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