Payment on Basis of Reverse Charge Mechanism for supply of Goods and Services

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....) of section 9 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 notifies that the registered person specified in column (3) of the table below, shall in respect of supply of goods or services or both specified in column (2) of the Table below, received from an unregistered supplier shall pay tax on ....

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....d 29th June, 2017] , at items (i), (ia), (ib), (ic) and (id) against serial No. (3), published in the Assam Gazette, Extraordinary, vide No. 345 dated the 29th June, 2017, as amended. Promoter 2 Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975) which constitute the shortfall from the minimum value of goods or services or both required to b....

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....[FTX.56/2017/24 dated 29th June, 2017], published in the Assam Gazette, Extraordinary, vide No. 345 dated the 29th June, 2017, as amended. Promoter Explanation. - For the purpose of this notification, - (i) 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); (ii) &qu....