https://www.taxtmi.com/notifications?id=145711 Assam SGST rate notification inserts a restriction on input tax credit for same-line-of-business input services where tax is charged above 2.5%, limiting credit to the amount attributable at 2.5%. It also revises service classification entries by substituting licensing language, omitting one item, and deleting two Annexure entries. The amendments were issued under the Assam Goods and Services Tax Act, 2017 and given retrospective effect from 20 October 2023. en-us Mon, 14 Oct 2024 00:00:00 +0530 Thu, 21 May 2026 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145711 Assam SGST rate notification inserts a restriction on input tax credit for same-line-of-business input services where tax is charged above 2.5%, limiting credit to the amount attributable at 2.5%. It also revises service classification entries by substituting licensing language, omitting one item, and deleting two Annexure entries. The amendments were issued under the Assam Goods and Services Tax Act, 2017 and given retrospective effect from 20 October 2023. Notifications GST - States Mon, 14 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145711