Seeks to amend Notification No. FTX.56/2017/26 dated the 29th June, 2017

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..... ub-section (3) of section 9 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 further amendments in the notification of the Government of India, in the Government of Assam, Finance (Taxation) Department, notification NO. FTX.56/2017/26 dated the 29th June, 2017, published in the Ass .....

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..... f goods or services ; (b) after serial number 11 and the entries relating thereto, the following new serial numbers with entries thereto shall be inserted, namely : - (1) (2) (3) (4) 12. Services provided by business facilitator ( BF ) to a banking company Bus .....

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..... s; which has taken registration under the Assam Goods and Services Tax Act; 2017 (Assam Act No. XXVIII of 2017) only for the purpose of deducting tax under section 51 of the said Act and not for making a taxable supply of goods or services ; or (ii) a registered person paying tax under section 10 of the said Act. Any person other than a body corporate A .....

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