Seeks to further amend notification No. FTX.56/2017/25 dtd. 29/06/2017

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....on 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendment further to amend the notification No. FTX.56/2017/25 dated 29th Jun....

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.... (ii) local delivery services provided through an Electronic Commerce Operator."; (ii) after serial number 36B and the entries relating thereto, the following serial numbers and entries relating thereto shall be inserted, namely: - (1) (2) (3) (4) (5) "36C Heading 9971 Services of life insurance business provided by an insurer to the insured, where the insure....

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....idual and family of the said individual. (b) For the purposes of (a) above, family shall include all individuals insured as family in the contract of insurance. Nil Nil 36E Heading 9971 Reinsurance of the insurance services specified in serial numbers 36C or 36D. Nil Nil"; (b) in paragraph 2, (i) for clause (ze), the following shall be substituted, n....

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....e groups, where an employer-employee relationship exists between the master/group policyholder and the members of the group in accordance with the applicable laws; (b.) Non employer employee groups, where a clearly evident relationship exists between the master/group policyholder and the members of the group, for services/activities other than insurance."; (iii)after clause (zg),....