Seeks to notify persons to whom provisions of sub-section (6B) or sub-section (6C) of section 25 of Assam GST Act will not apply - FTX.56/2017/Pt-I/497 - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION-STATE TAX The 7th April, 2021 No.FTX.56/2017/Pt-I/497. - In exercise of the powers conferred by sub-section (6D) of section 25 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 the recommendations of the Council, and in supersession of notification No. FTX. 56/2017/Pt-11/553 dated the 22nd May, 2020 of the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, No. 223 dated the 27th May, 2020, except as respects things done or omitted to be done before such supersession, is hereby pleased to notify that the provisions of sub-section (6B) or sub- section (6C) of section 25 of the said Act shall not apply to a person who is, - (a) not a citizen of India; or (b) a Department or establishment of the Central Government or State Government; or (c) a local authority; or (d) a statutory body; or (e) a Public Sector Undertaking; or (f) a person applying for registration under the provisions of sub-section (9) of section 25 of the said Act. This notification shall be deemed to have come into force with effect from the 23rd day of February, 2021. SHYAM JAGANNATHAN, Commissioner Secretary to the Government of Assam, Finance Department.