Assam Goods and Services Tax(Amendment) Rules, 2026.

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....ods 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 rules further to amend the Assam Goods and Services Tax Rules, 2017 (hereinafter referred to as the principal rules), namely:- Short title and commencement 1. (1) These rules may be called as the Assam Goods and Services Tax (Ame....

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....item specified in column (2), of the Table below, shall be deemed to be the retail sale price declared on such goods, less the amount of tax as applicable, namely: - Table Sl. No. Chapter /Heading /Sub-heading/Tariff item Description of Goods (1) (2) (3) 1. 2106 90 20 Pan masala 2. 2401 Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] 3. ....

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.... rule,- (a) "applicable tax" means IGST or CGST or SGST or UTGST as the case may be. (b) "retail sale price" means the maximum price declared on goods at which such goods in packaged form may be sold to the ultimate consumer and includes all taxes, duties, surcharge or cess by whatever name called; (c) where on the package of any specified goods more than one retail sale....