Amendment in Notification No. FTX.56/2017/25 (Notification No. 12) dated the 29th June, 2017 - 21/2019-STATE TAX (RATE) - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION No. 21/2019-STATE TAX (RATE) The 30th December, 2019 No.FTX.56/2017/Pt-III/317 In exercise of the powers conferred by sub-sections (1) of section 11 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 pleased to make the following further amendments in the notification No.FTX.56/2017/25 dated the 29th June, 2017 (Notification No. 12) issued by the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, No. 346 dated the 29th June, 2017, as amended from time to time, namely:- In the said notification, - (i) in the Table, - (a) against serial number 7, in the entry in column (3), for the words and brackets, twenty lakh rupees (ten lakh rupees in case of a special category state) in the preceding financial year , the following words, brackets and figures shall be substituted, namely,- such amount in the preceding financial year as makes it eligible for exemption from registration under the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) ; (b) after serial number 9A and the entries relating thereto, the following new serial number and entries relating thereto shall be inserted namely: - (1) (2) (3) (4) (5) 9AA Chapter 99 Services provided by and to Federation Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020 to be hosted in India Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020. ; (c) against serial number 14, in the entry in column (3), after the word 'below', the words 'or equal to' shall be inserted; (d) against serial number 19A, in the entry in column (5), for the figures 2019 , the figures 2020 shall be substituted; (e) against serial number 19B, in the entry in column (5), for the figures 2019 , the figures 2020 shall be substituted; (f) after serial number 24A and the entries relating thereto, the following new serial number and entries relating thereto shall be inserted, namely: - (1) (2) (3) (4) (5) 24B Heading 9967 or Heading 9985 Services by way of storage or warehousing of cereals, pulses, fruits, nuts and vegetables, spices, copra, sugarcane, jaggery, raw vegetable fibres such as cotton, flax, jute etc., indigo, unmanufactured tobacco, betel leaves, tendu leaves, coffee and tea. Nil Nil ; (g) after serial number 29A and the entries relating thereto, the following new serial number and entries relating thereto shall be inserted, namely: - (1) (2) (3) (4) (5) 29B Heading 9971 or Heading 9991 Services of life insurance provided or agreed to be provided by the Central Armed Police Forces (under Ministry of Home Affairs) Group Insurance Funds to their members under the Group Insurance Schemes of the concerned Central Armed Police Force Nil Nil ; (h) against serial number 35, in the entry in column (3), after the entry (q), the entry (r) Bangla Shasya Bima shall be inserted; (i) against serial number 45, in the entries in column (3), for the words and brackets twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year , wherever they occur, the following words, brackets and figures shall be substituted, namely, - such amount in the preceding financial year as makes it eligible for exemption from registration under the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (j) after serial number 82 and the entries relating thereto, the following new serial number and entries relating thereto shall be inserted, namely: - (1) (2) (3) (4) (5) 82A Heading 9996 Services by way of right to admission to the events organised under FIFA U-17 Women's World Cup 2020. Nil Nil ; This notification shall be deemed to have come into force from the 1st day of October, 2019. RAJIV KUMAR BORA, Additional Chief Secretary to the Government of Assam, Finance Department.