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Seeks to amend Notification No. 02/2017 (Rate) to give effect to the recommendations of the GST Council in it's 28th meeting held on 21.07.2018.

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....III/142.- In exercise of the powers conferred by sub-section (1) 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, hereby makes the following further amendments in the notification of the Government of Assam in the Finance (Taxation) Department No. 2/2017-(Rate) (FTX.56/2017/15 dated the 29th Ju....

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.... under heading 2306 with effect from 25th January, 2018"; (iv) after SI. No. 114 and the entries relating thereto, the following new serial numbers and entries relating thereto shall be Inserted, namely: - "114A 44 or 68 Deities made of Stone, marble or wood 114B 46 Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope"; (v) for Sl. ....