https://www.taxtmi.com/notifications?id=145582 Assam GST Rules are amended by substituting Superintendent of Taxes for Assistant Commissioner in rule 9 and by inserting rule 31D to prescribe valuation of specified tobacco and pan masala goods on the basis of retail sale price, less applicable tax, subject to a defined formula and valuation explanations. Rule 86B is also amended to exempt a registered person other than a manufacturer only for goods covered by rule 31D where tax has been paid by the supplier on retail sale price basis. en-us Fri, 13 Mar 2026 00:00:00 +0530 Fri, 22 May 2026 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145582 Assam GST Rules are amended by substituting Superintendent of Taxes for Assistant Commissioner in rule 9 and by inserting rule 31D to prescribe valuation of specified tobacco and pan masala goods on the basis of retail sale price, less applicable tax, subject to a defined formula and valuation explanations. Rule 86B is also amended to exempt a registered person other than a manufacturer only for goods covered by rule 31D where tax has been paid by the supplier on retail sale price basis. Notifications GST - States Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145582