Seeks to amend Notification No.FTX.56/2017/26Dated 29th June, 2017 (No.13/2017) to amend RCM provisions for GTA and to insert explanation for LLP. - 22/2017 - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION No. 22/2017 The 11 th September, 2017 No. FTX.56/2017/117.- In exercise of the powers conferred by sub-section (3) of section 9 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) , the Governor of Assam, on the recommendations of the Council, hereby makes the following amendments in the notification No. FTX.56/2017/26 dated 29 th June, 2017 (Notification No-13/2017-State Tax Rate) issued by the Finance (Taxation) Department Government of Assam, published in the Assam Gazette, Extraordinary, No. 347 dated the 29th June. 201 7 , namely:- In the said notification,- (i) in the Table, against serial number 1, in column (2), after the words and brackets goods transport agency (GTA) the words and figure , who has not paid state tax at the rate of 6%, shall be inserted; (ii) in the Explanation, after clause (d), the following new clause shall be inserted, namely:- (e) A Limited Liability Partnership formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm. . This notification shall be deemed to have come into force from 22nd of August, 2017. V. B. PVARELAL, Additional Chief Secretary to the Government of Assam, Finance Department.