Seeks to insert explanation in an item in notification No. 11/2017 (Rate) by exercising powers conferred under section 11(3) of SGST Act, 2017.

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....II/138.- In exercise of the powers conferred by sub-section (3) of section 11 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, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the notification of the Government of Assam in the Finance (Taxation....