Amendments in the Notification No. FTX.56/2017/24 dated the 29th June, 2017 (Notification No.11)

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..... ic interest so to do, hereby makes 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, No. 345 dated the 29th June, 2017, as amended from time to time, namely:- In the said notification, in the Table, - (i) against serial number 3, in column (3), in item (vi), for the words Services provided , the words Composite supply of works contract as defined in clause (119) of section 2 of the Assam Goods and Services Tax Act, 2017, provided shall be substituted; (ii) against serial number 7,- (a) for item (i) in column (3) and the entries relating thereto in .....

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..... the following shall be substituted, namely:- (3) (4) (5) (iii) Supply, by way of or as part of any service or in any Other manner whatsoever, of goods, being food or any Other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any Other article for human consumption or drink is supplied, located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tar .....

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..... t of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent shall attract State tax @ 2.5% without any input tax credit under item (i) above and shall not be levied at the rate as specified under this entry. ; (iii) against serial number 26, in column (3), in item (i), after sub-item (h), the following shall be inserted, namely: - '(i) manufacture of handicraft goods. Explanation . - The expression handicraft goods shall have the same meaning as assigned to it in the in the notification No. FTX.56/2017/132 dated the 17 th October, 2017 issued by the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, No. 588 dated the 17th October, 2017, .....

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