Amendment in Notification No. 3/2017-State Tax (Rate), dated the 28th June, 2017

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....No. GST/24/2017/Vol-I.-In exercise of the powers conferred by sub-section (1) of section 11 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Arunachal Pradesh Department of Tax, Excise & Narcotics, No.3/2017-State Tax (Rate), dated the 28....

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....he recipient of outward supply or the transferee, as the case may be, may at his option, pay the tax at the rate of 9 per cent. on transaction value of such goods subject to the condition that the recipient of outward supply or the transferee, as the case may be, produces before the Deputy Commissioner of Central tax or the Assistant Commissioner of Central tax or the Deputy Commissioner of State ....