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    <title>Seeks to amend Notification No 12/2017- State Tax (Rate).</title>
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    <description>Amendments were made to the Assam State Tax rate notification by omitting and substituting multiple exemption entries, including postal, accommodation, warehousing, tour operator, health-care, and training-related services. A new exemption was inserted for certain low-value postal services, while tour operator services for foreign tourists were covered only to the extent attributable to services performed outside India, subject to specified calculation rules and a fifty per cent cap. The health-care, arts or culture coaching, and sports training entries were also revised, and the notification was given retrospective effect from 18 July 2022.</description>
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