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    <description>Amends the Assam GST rate notification by revising Annexure III so that the relevant entry applies to cases operating from the Financial Year under forward charge and not reverted to reverse charge mechanism. The earlier wording referring only to activity during the Financial Year under forward charge is substituted, and the amendment is deemed effective from 27 July 2023.</description>
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      <description>Amends the Assam GST rate notification by revising Annexure III so that the relevant entry applies to cases operating from the Financial Year under forward charge and not reverted to reverse charge mechanism. The earlier wording referring only to activity during the Financial Year under forward charge is substituted, and the amendment is deemed effective from 27 July 2023.</description>
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