Seeks to amend notification No. 14/2017 (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service. - FTX.56/2017/Pt-III/136-16/2018 - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION No. 16/2018 The 24th September, 2018 No.FTX.56/2017/Pt-III/136.- In exercise of the powers conferred by sub-section (2) of section 7 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 of the Government of Assam in the Finance (Taxation) Department No. 14/2017 (FTX.56/2017/27 dated the 29th June, 2017), published in the Gazette of Assam, Extraordinary, vide number 348, dated the 29th June, 2017, namely:- In the said notification, in the first paragraph,- (i) after the words State Government , the words or Union territory shall be inserted; (ii) after the word Constitution , the words or to a Municipality under article 243W of the Constitution shall be inserted. This notification shall be deemed to have been issued on 27th day of July, 2018. RAJIV KUMAR BORA, Additional Chief Secreta1Y to the Government of Assam, Finance Department.