Amendments in the Notification No. FTX.56/2017/24 dated the 29th June, 2017 (Notification No.11)

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....st so to do, hereby makes the following further amendments in the notification No. FTX.56/2017/24 dated the 29th June, 2017 (Notification No.11) issued by the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, No. 345 dated the 29th June, 2017, as amended from time to time, namely:- In the said notification, in the Table, - (i) against serial number 3, in column (3), in item (vi), for the words "Services provided", the words "Composite supply of works contract as defined in clause (119) of section 2 of the Assam Goods and Services Tax Act, 2017, provided" shall be substituted; (ii) against serial number 7,- (a) for item (i) in column (3) and the entries relating thereto in columns ....

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....r in any Other manner whatsoever, of goods, being food or any Other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any Other article for human consumption or drink is supplied, located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven  thousand five hundred rupees and above per unit per day or equivalent. Explanation.- "declared tariff' includes charges  for all....