GST exemption rescission under Assam tax law takes retrospective effect while protecting prior acts and omissions. Rescission of an earlier exemption notification under the Assam Goods and Services Tax Act, 2017 was issued in public interest on the recommendation of the Council. The Governor of Assam, exercising the power under section 11(1), withdrew the Government of Assam Finance (Taxation) Department notification dated 29 June 2017, while preserving the validity of things done or omitted to be done before the rescission. The rescinding notification was given retrospective effect and was deemed to come into force from 1 February 2019.
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GST exemption rescission under Assam tax law takes retrospective effect while protecting prior acts and omissions.
Rescission of an earlier exemption notification under the Assam Goods and Services Tax Act, 2017 was issued in public interest on the recommendation of the Council. The Governor of Assam, exercising the power under section 11(1), withdrew the Government of Assam Finance (Taxation) Department notification dated 29 June 2017, while preserving the validity of things done or omitted to be done before the rescission. The rescinding notification was given retrospective effect and was deemed to come into force from 1 February 2019.
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