Seeks to amend notification No. 2/2017- State Tax (Rate).

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....of section 11 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam, on the recommendations of the Council, is hereby pleased to make the following further amendments in the notification No. FIX.56/2017/15 dated 29th June, 2017 (Notification No. 2) issued by the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette. Extraor....

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....than pre-packaged and labelled" shall be substituted; (iv) against Sl. No. 46B, in column (3), for the portion beginning with the words "[other than those" and ending with the words "conditions as in the ANNEXURE I]", the words and punctuation", other than pre-packaged and labelled" shall be substituted; (v) against Sl. Nos. 65, 66, 67, 68, 69, 70, 71,72, 73, 74 and 75, in column....

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..... No. 95, in column (3), after the word "Murki", the following words and punctuation mark shall be inserted ", other than pre-packaged and labelled"; (ix) against Sl. No. 97A, in column (3), for the portion beginning with the words "other than those put up" and ending with the words "as specified in the ANNEXURE I]", the words ", other than pre-packaged and labelled" shall be substituted;....

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....omitted; (B) after the Schedule, in the Explanation, for clause (ii), the following clause shall be substituted, namely:- "(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clauses (1) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely af....