Seeks to amend notification No. 14/2017 (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service.

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..... FINANCE (TAXATION) DEPARTMENT NOTIFICATION No. 16/2018 The 24th September, 2018 No.FTX.56/2017/Pt-III/136.- In exercise of the powers conferred by sub-section (2) of section 7 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam, on the recommendations of the Council, hereby makes the following amendments in the notification of the .....

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