Goods and services tax exemption classification amended by substituting Schedule IV rate entry under the Assam GST framework. Goods and services tax exemption classification under the Assam Goods and Services Tax framework is further amended by substituting the entry 'Schedule IV -14%' in Notification No. FTX.56/2017/14 dated 29 June 2017 with 'Schedule II -9% or Schedule III -20%'. The amendment is issued in exercise of the power under section 11(1) of the Assam Goods and Services Tax Act, 2017, on the basis of public interest and the recommendation of the Council.