Assam Goods and Services Tax (Seventh Amendment) Rules, 2020.

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..... Assam Goods and Services Tax Act, 2017, the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal Rules, namely :- Short title and commencement 1, (1) These rules may be called the Assam Goods and Services Tax (Seventh Amendment) Rules, 2020. (2) They shall be deemed to have come into force with effect from t .....

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..... ion 10 half per cent. of the turnover of taxable supplies of goods and services in the State 4. Sub-section (2A) of section 10 Registered persons not eligible under the composition levy under subsections (1) and (2), but eligible to opt to pay tax under sub-section (2A), of section 10 three per cent. of the turnover of supplies of goods and services in the State". SHYAM JAGANNATHAN, .....

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