Seeks to bring into force the Assam GST (Amendment) Act, 2018 wef 01/02/2019. To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs.

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....E (TAXATION) DEPARTMENT NOTIFICATION-STATE TAX The 3rd June, 2019 No. FTX.56/2017/Pt-II/187.-In exercise of the powers conferred by sub-section (2) of section 23 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter referred to as the "said Act"), the Government of Assam, on the recommendations of the Council, hereby specifies the following category of pe....

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....langana, Tripura, Uttarakhand; and (d) persons exercising option under the provisions of sub-section (3) of section 25, or such registered persons who intend to continue with their registration under the said Act. Table Sl. No. Tariff item, sub-heading, heading or Chapter Description (1) (2) (3) 1 2105 00 00 Ice cream and other edible ice, whether or not cont....