Seeks to amend notification No. 13/2017 (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM).

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....TMENT NOTIFICATION No. 15/2018 The 24th September, 2018 No. FTX.56/2017/Pt-III/133.- In exercise of the powers conferred by sub-section (3) of section 9 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Assam In the Fina....