Seeks to amend Notification No. 1/2017 (Rate) [FTX.56/2017/14] dated the 29th June, 2017

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....section (1) of section 9 and sub- section (5) of section 15 of the Assam Goods and Services Tax Act, 2017 (Assam Act No, XXVIII of 2017), the Government of Assam, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Finance (Taxation) Department, Government of Assam No. 1/2017 (Rate) [FTX. 56/2017/14 dated the 29th June, 2017], published i....

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....11/272, dated 3 rd June, 2019), published in Assam Gazette, Extraordinary, vide No. 228, dated 4tn June, 2019. Explanation. For the purpose of this entry,- * the term "promoter" shall have the same meaning as assigned to it in in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016), * "project" shall mean a Real Estate Project (R....