Seeks to amend notification No. 11/2017 (Rate) [FTX.56/2017/24 dtd. 29/06/2017] so as to notify Assam GST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... NOTIFICATION No. 02/2021-STATE TAX (RATE) The 24th January, 2022 No. FTX. 56/2017/Pt-V/63.- In exercise of the powers conferred by sub-section (1), sub section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15. sub-section (1) of section 16 and section 148 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Gov....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....charged to him by the developer promoter for payment of tax on apartments supplied by the landowner-promoter in such project." ; (b) in serial number 25,- (i) after item (ia) in column (3) and the entries relating thereto, in columns (3), (4) and (5), the following items and entries shall be inserted, namely - (3) (4) (5) "(ib) Maintenance, repair or overhaul services in re....