Seeks to amend notification No. 11/2017- (Rate) [FTX.56/2017/24 dtd. 26/06/2017] so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021. - 04/2021-STATE TAX (RATE) - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION No. 04/2021-STATE TAX (RATE) The 24th January, 2022 No. FTX.56/2017/Pt-V/76 .- 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 Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, is hereby pleased to make the following further amendments in the notification No. FTX.56/2017/24 dated the 29 th June, 2017 (Notification No.11/2017-State Tax Rate), 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, against serial number 3, in column (3), in item (iv), after clause (f), the following proviso shall be inserted, namely, - Provided that during the period beginning from the 14th June, 2021 and ending with the 30th September, 2021, the central tax on service of description as specified in clause (f), shall, irrespective of rate specified in column (4), be levied at the rate of 2.5 per cent. . This notification shall be deemed to have come into force with effect from the 14th day of June, 2021. JAYANT NARLIKAR, Commissioner Secretary to the Government of Assam, Finance (Taxation) Department.