Seeks to amend Notification No. FTX.56/2017/25 dated the 29th June, 2017

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.... (1) of section 11 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the Government of Assam, Finance (Taxation) Department, notification No. FTX.56/2017/25 dated the 29th June, 2017, publ....

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....rpose of deducting tax under Section 51 and not for making a taxable supply of goods or services. Nil Nil"; (b)     after serial number 27 and the entries relating thereto, the following new serial number with entries thereto shall be inserted, namely:  (1) (2) (3) (4) (5) "27A Heading 9971 Services provided by a banking company to Ba....

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.... (5) "74A Heading 9993 Services provided by rehabilitation professionals recognised under the Rehabilitation Council of India Act, 1992 (34 of 1992) by way of rehabilitation, therapy or counselling and such other activity as covered by the said Act at medical establishments, educational institutions, rehabilitation centers established by Central Government, State Government or Union terri....