Seeks to amend notification No. 13/2017- State Tax (Rate)

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....n (3) of section 9 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Government of Assam, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Finance (Taxation) Department, Government of Assam No.13/2017 (Rate) [FTX.56/2017/26 dated the 29th June, 2017], published in the Assam Gazette, Extraordinary, vide N....

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....after clause (h), the following clauses shall be inserted, namely: - "(i) The term "apartment" shall have the same meaning as assigned to it in clause (e) under section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2017). (j) the term "promoter" shall have the same meaning as assigned to it in clause (zk) under section 2 of the Real Estate (Regulation and Dev....