Seeks to supersede Notification No. FTX.56/2017/14 dated 29/06/2017 and inter alia seeks to recast the list of exempted goods to implement the recommendations of GST Council. - eCF No.703788/312 - Assam SGST
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GST exemption for specified goods reshapes Assam's intra-State tax schedule across agriculture, essentials, handicrafts and public-interest supplies. Intra-State supplies of goods specified in the Schedule are exempted from the whole of Assam State tax under the Assam Goods and Services Tax Act, 2017, in supersession of the earlier exemption notification, subject to the stated entries, descriptions and conditions. The Schedule covers a wide range of livestock, animal products, agricultural produce, cereals, food items, water, salt, energy, medicines, printing items, handicrafts and specified public-interest goods. Several entries are limited by exclusions for pre-packaged and labelled goods, fresh or chilled goods, seed quality, or specified supply channels.
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GST exemption for specified goods reshapes Assam's intra-State tax schedule across agriculture, essentials, handicrafts and public-interest supplies.
Intra-State supplies of goods specified in the Schedule are exempted from the whole of Assam State tax under the Assam Goods and Services Tax Act, 2017, in supersession of the earlier exemption notification, subject to the stated entries, descriptions and conditions. The Schedule covers a wide range of livestock, animal products, agricultural produce, cereals, food items, water, salt, energy, medicines, printing items, handicrafts and specified public-interest goods. Several entries are limited by exclusions for pre-packaged and labelled goods, fresh or chilled goods, seed quality, or specified supply channels.
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