Notifies the state tax on the Intra-state supplies of goods or services

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....so to do, hereby notifies that the State Tax, on the intra-State supply of goods or services or both as specified in column (1) of the Table below, shall be levied at the rate specified in the corresponding entry in column (2), subject to the conditions as specified in the corresponding entry in column (3) of the said table below, namely:- Table Description of supply Rate (per cent.) Conditions (1) (2) (3) First supplies of goods or services or both upto an aggregate turnover of fifty lakh rupees made on or after the 1^st day of April in any financial year, by a registered person. 3 1. Supplies are made by a registered person, - (i)  whose aggregate turnover in th....

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....-section (3) of section 31 of the said Act with particulars as prescribed in rule 49 of Assam Goods and Services Tax Rules. 5.  The registered person shall mention the following words at the top of the bill of supply, namely:- 'taxable person paying tax in terms of Government of Assam, Finance (Taxation)  Notification No. 2/2019(Rate) dated 3.6.2019 (FTX.5622017/Pt-II/189 dtd 3.6.2019), not eligible to collect tax on supplies'. 6.  The registered person opting to pay central tax at the rate of three percent. under this notification shall be liable to pay central tax at the rate of three percent on all outward supplies specified in column (1) notwithstanding any other notification issued under sub-section....