Exemption for tax deductor under section 11(1). - FTX.56/2017/022 (No. 09/2017) - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION No. 9 The 29th June, 2017 FTX.56/2017/22.- In exercise of the powers conferred by sub-section (1) of section 11 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereinafter referred to as the said Act), 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 exempts intra-State supplies of goods or services or both received by a deductor under section 51 of the said Act , from any supplier, who is not registered, from the whole of the State tax leviable thereon under sub-section (4) of section 9 of the said Act , subject to the condition that the deductor is not liable to be registered otherwise than under sub-clause (vi) of section 24 of the said Act . This notification shall come into force with effect from the 1st day of July, 2017. V. B. PYARELAL, Additional Chief Secretary to the Government of Assam, Finance Department.