Seeks to amend notification No. 11/2017 (Rate) [FTX.56/2017/24 dtd. 29/06/2017] so as to notify Assam GST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021. - 02/2021-STATE TAX (RATE) - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION No. 02/2021-STATE TAX (RATE) The 24th January, 2022 No. FTX. 56/2017/Pt-V/63 .- In exercise of the powers conferred by sub-section (1), sub section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15. sub-section (1) of section 16 and section 148 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, is hereby pleased to make the following further amendments in the notification No. FTX.56/2017/24 dated the 29th June 2017 (Notification No.11) issued by the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette Extraordinary, vide number 345, dated the 29th June. 2017, namely :- In the said notification, in the Table, - (a) in serial number 3, against items (i), (ia), (ib), (ic) and (id) in column (3) , in the conditions in column (5), in the fourth proviso, in the Explanation, after clause (ii), the following clause shall be inserted, namely- (iii) the landowner-promoter shall be eligible to utilise the credit of tax charged to him by the developer promoter for payment of tax on apartments supplied by the landowner-promoter in such project. ; (b) in serial number 25,- (i) after item (ia) in column (3) and the entries relating thereto, in columns (3), (4) and (5), the following items and entries shall be inserted, namely (3) (4) (5) (ib) Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts. 2.5 - (ii) in item (ii) in column (3), for the word, brackets, figures and letter and (ia) , the brackets, figures, letter and word ,(ia) and (ib) shall be substituted. This notification shall be deemed to have come into force with effect from the 2 nd day of June, 2021. JAYANT NARLIKAR, Commissioner Secretary to the Government of Assam, Finance (Taxation) Department.