9911796707
TMI BlogNotifies the state tax on the Intra-state supplies of goods or servicesX X X X Extracts X X X X X X X X Extracts X X X X ..... tion 9, sub-section (1) of section 11, sub-section (1) of section 16 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (herein after referred to as the "said Act"), the Government of Assam , on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies that the State Tax, on the intra-State s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... making any supply which is not leviable to tax under the said Act; (iv) who is not engaged in making any inter-State outward supply; (v) who is neither a casual taxable person nor a non-resident taxable person; (vi) who is not engaged in making any supply through an electronic commerce operator who is required to collect tax at source under section 52; and (vii) who is not engaged in makin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) of section 31 of the said Act with particulars as prescribed in rule 49 of Assam Goods and Services Tax Rules. 5. The registered person shall mention the following words at the top of the bill of supply, namely:- 'taxable person paying tax in terms of Government of Assam, Finance (Taxation) Notification No. 2/2019(Rate) dated 3.6.2019 (FTX.5622017/Pt-II/189 dtd 3.6.2019), not eligible t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll, for the purposes of determining eligibility of a person to pay tax under this notification, include the supplies from the first day of April of a financial year to the date from which he becomes liable for registration under the said Act but for the purpose of determination of tax payable under this notification shall not include the supplies from the first day of April of a financial year to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eading", "heading" and "chapter" shall mean respectively a tariff item, sub-heading, heading and chapters specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (ii) the rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
