Assam Goods and Services Tax (Fourth Removal of Difficulties) Order, 2019

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..... ORDER No-04/2019-STATE TAX The 3rd June, 2019 No. FTX.56/2017/Pt-11/276.- Whereas, sub-section (2) of section 17 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter in this Order referred to as the said Act ) provides that the input tax credit shall be restricted to so much of input tax as is attributable to the taxable supp .....

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..... es and exempt supplies shall be determined on the basis of the area of the construction of the complex, building, civil structure or a part thereof, which is taxable and the area which is exempt. This order shall be deemed to have come into force from the 1st day of April, 2019. RAJIV KUMAR BORA, Additional Chief Secretary to the Government of Assam, .....

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