Liability to pay tax under Assam Goods and Services Tax Act, 2017 by an eligible manufacturing units under Assam Industries (Tax Exemption) Scheme. 2015.

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Liability to pay tax under Assam Goods and Services Tax Act, 2017 by an eligible manufacturing units under Assam Industries (Tax Exemption) Scheme. 2015.

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....of Industrial and Investment Policy of Assam, 2014, tax exemptions were granted to eligible manufacturing units under the Assam Industries (Tax Exemption) Scheme, 2015, hereinafter referred to as the Scheme; AND WHEREAS in pursuance to Constitution (One Hundred and First Amendment) Act, 2016 and the decision of the Goods and Services Tax Council, the Goods and Services Tax (GST), shall be introdu....

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.... GST Council constituted under Article 279A decided that all entities exempted from payment of indirect tax under any existing tax incentive scheme shall pay tax in the GST regime; Now, therefore, the Governor of Assam hereby notifies that: (a) the provisions of the Assam Industries (Tax Exemption) Scheme, 2015 shall cease to operate on and from the date of coming into force Of the Assam Goods a....

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Liability to pay tax under Assam Goods and Services Tax Act, 2017 by an eligible manufacturing units under Assam Industries (Tax Exemption) Scheme. 2015.