Amendment in Notification eCF No. 400555/54 dated the 30th November, 2024

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....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 pleased to make the following further amendment in the Finance (Taxation) Department notification eCF No. 400555/54 published in Assam Gazette Extraordinary vide No. 679 dated the 30th November, 2024, in the manner hereinafter appearing, namely: - In the sai....

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....cco; tobacco extracts and essences (other than biris) 5. 24041100 Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion 6. 24041900 Products containing tobacco or nicotine substitutes and intended for inhalation without combustion Explanation .- For the purposes of this clause,- (a) "retail sale price" means the maximum pr....

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....ce shall be the retail sale price for the purposes of valuation of the specified goods intended to be sold in the area to which the retail sale price relates. (e) "tariff item", "heading", "sub-heading" and "Chapter" shall mean respectively a tariff item, heading, sub-heading, and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); (f) the rul....