Seeks to amend notification No. 3/2017 [FTX.56/2017/16 dtd. 29-06-2017],

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....-section (1) of Section 9 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, hereby pleased to make the following amendments in the notification No.FTX.56/2017/16 dated the 29th June, 2017 (Notification No.3) issued by the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extr....

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....ipient of outward supply or the transferee, as the case may be, may at his option, pay the tax at the rate of 9 percent 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 tax or t....