LexThe Assam Goods and Services Tax (Amendment) Act, 2018
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Registered No.-768/97
THE ASSAM GAZETTE
~~q
EXTRAORDINARY
ett~ <tS{\ij~ ~ ~
PUBLISHED BY THE AUTHORITY
~~ 512 ~~. 1~. 24 '61C~1<Pit, 2018, 2 ~. 1940 ~)
No. 5 I 2 Dispur , Wednesday, 24th October, 2018. 2nd Kartika, 1940 (S. E.)
GOVERNMENT OF ASSAM
ORDERS BYTIIE GOVERNOR
LEGISLATIVE DEPARTMENT: : : LEGISLATIVE BRANCH
NOTIFICATION
The 20th October, 2018
No. LG L.123 /2017 /120.- The following Act of the Assam Legislative Assembly
which received the assent of the Governor on l 0th October. 2018 is hereby published for general
information.
ASSAM ACT NO. XXV OF 2018
(Received the assent of the Gover nor on 10th October, 2018)
THE ASSAM GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018
3514 THE ASSAM GAZETfE, EXTRAORDINARY, OCTOBER 24, 2018
Preamble
Short title and
commcnccm,·111
Amendmenl
of section 2
AN
ACT
jimhe r to amend 1he Assam Goods and Services Tax Ac!, 2017.
Whereas it is cxpt.."llient to amcnJ tht: Assam Goods and Sl'rv1ces Act,
20 I 7, herl'inaftcr referred lo as the principal Act, in tht: manner hereinaHcr
appearing~
It is hereb y enacted in the Sixty-nintJ1 Year of the Republic of India as
lclllow<>: -
I.
2.
(I)
(2)
This Ac1 may he called the t\ss<Un (loods and Services Tax
(Amendment) At:t. 20 I 8.
Save a~ otht:rwist' provided, the provis ions of this Act shall
come into fore~ on ... uch dall: as the Go\ tmment of Assam
may, b} notilicati~)Jl in the Oflic1al Oazette , appoint:
Provided that different dates may be appointed for
different provisions of this Act and any reference in an} such
provision to the commencement of this Act shall be constrn~
as a reference to the coming into force of that provision .
In the principal ,\1,;t. in '\<:ction 2. •
( I) in clause ( 4 ). for the word~ "'tlw Appellate .r\u1hor1t;- and Ith:
1\pp ellak Tribunal". the words, brackets and ligun:~ "th.:
J\ppcl1ate Authonty, th~ Appellate Trihunal and the A uthori1:
refeiTcd to in suh-sccti<iu ( .;) nl '>C<:tion 111 ·· shall h.:
~ubs6tuted;
(2) in clause ( 16), for the wor<l'i "Cen tra l Hoard of Excise <1nd
Customs", thl:! words "Centr al Board 1)f Jndin:ct ·1 axc~ and
Customs·' shall be '>ubstituted,
(3) in clause ( 17), for sub-clause (hJ, the follo"Wing sub-dau:-c ..;hall he
substitut ed, namely : -
''(h) activities of a race dub including by wa: of
totalisa tor or a license to booJ.. mak<:r or activities of u licensed
book maker in such club; and'',
(4) clausc(l8)shall he omitted;
(5) in clause (}5). for the word, hra1.:kets and lctk'r "'chlttse (c)", 1he
word, brackets and letter "clause (b)'" shall be suhstilllted;
(6) in clause (69), in sub-clause (l). after the word arn.l figures
"' "article 371 ". the wor<ls. figures and letter "and article 37 I J"
shall be inserccd;
Assam
Act
XX\111
of2017
THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 24, 2018 3515
Amendment 3.
of section 7
Amendment
of section 9
4.
(7) in clause ( I 02). the following new Explanation shall be
inserted, namcl y :-
"Explanation. ~ For the removal of doubts, it is hereby
clarified that the expressi on "services " includes facilitatjng or
arranging transactio ns in securities;".
In the principal Act, in section 7, with eftcct from the 1st day of July,
2017,-
(I) in sub-section ( 1 ), -
(a) in clause (b ),
(b)
afler the words "or forthcran cc of business; ", the word
'·and" shall be inserted <md shall always be deemed to
have been inserted:
in clause (c),
after the words "a considerat ion", the word ··and" shall be
omitted and the punctuation mark·':'\ shal l be subs tituted
with punctua tion mark "."and shaJI always be deemed to
have been omitted;
(c) clause (d)
shall be omitted and shall always be deemed to have been
omitted:
(2) after sub-section ( l ), the following new sub-section shall be
inserted and shall always be decm\;d to have been inserted,
namely: -
''(I A) where certain activi tie s o r transactions
constitute a supply in accordance with the provisions of sub
section ( I), they shal I be treated either as supply of goods or
supply of services as referred 10 in Schedule JJ.";
en in sub-section (3 ), for the v.ords, brac kets and figures "sub
sections ( l) and (2)", the words. hrackets, figures and letter
"sub-sections (J ). (I A) and (2)" shall be substitu ted.
In the prin cipal Act, in section 9, for sub-sect ion ( 4 ), the following
sub-section shall be subs tituted, namely
"( 4) ·n1e Government may, on the recommenda tions of the Council, by
notification. specify a class of r egiste red pt-rsons who shall, in
respect of supply of spccifo x.I categories of goods or services or
both received from an unre gistered suppli er, pay the tax on reverse
charge basis as the recipient of such supply of goods or services
or both, and all the provi sions of this Act shall apply to such
recipient as if he is the person liable for paying the tax in relati on
to such supply of goods or services or both ....
3516 TIIEASSAM GAZETTE, EXTRAORDINARY, OCTOBER 24, 2018
Amendment
of section I 0
s.
Amendment 6.
of section 12
Amendment 7.
or Stttion 13
Amendment
of se~tion t 6
8.
In the principal Act, in seclion JO, - -
( 1) in sub-section ( 1 ). -
(a) for the words
(b)
(c)
"in lieu of the tax payable by him, an amow1t calculated
at sucb rate" , the words, bracket<; and fi gures " in lieu of
the tax payable by bim under sub-section (1) of section 9,
an amoum of tax calculated at such rate'· shall be
substituted;
in the
proviso, for the words '"one crorc nipces. as may be
recommended by the Council.'', the words "one crore and
fifty lakh rupees as may be recommended by the
Council:'· shall be substituted;
in the
proviso, for the punctuation mark ··.'·. the punctuation
mark ":'· shall be substituted and thereafter the following
new proviso ~hall he inserted. namely: · -
··Provided further th:Jt <I person who opt~ to pay tax
under clause (a) or clau<;c (b) or clause (c) may suppl>
scrvtcc s (other than those rcforrcd 10 In clause ( b) of
paragraph 6 (>f Schedl1lc I I), \)f value not exceeding ten
percent of turnover in the ~t a t.: in the prcc1.~ding financial year
nr fiye lakh rnpecs, whichl.'vcr is higher.":
(2) in sub-section t2). for clause (a). the following clause shall be
~ubstituted, namel) : --
"( a) save ~ provided II\ suh-s1:etion ( l ). be is not
engaged in the suppl) of services;"
In the principal Act. in secti1ln 12. in snh--,cction f2}. in clause (a).
the words. bral.'.kets and ligur1.~ ··~uh-section (I) or· shal l be omit1ed.
ln the principal Act, in section 13. m sub-section t2), the words,
brackets and fibf\lre "sub-sec tion (2) of" occurring at both the
places. shall be omitted.
ln the principal Ac1. in section 16, 1n sun-section (2),
( I) in clau.sc (b). for the f~ tplanalio n , the follm-.ing J-:.xplanation
sha.11 be substituted. namely:
.. Explanation . - For thi.: purpUS(.'S 1.)f thi~ claus e. it shall be
deemed that the registered r~rso n ha:- ri:ct.:i\'\.:<l the goods or, a~
the case may be. services
THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 24, 2018 3517
Amendment 9.
of section J 7
(i) where rhc goods arc delivered by the supplier to a
recipient or an} other person on the dir~tion of such
registered person. whether acting as an agcnr or
otherwise , befo re or during movement of goods. either b}
way of transfer of docum~nts of tirlc to goods or
otherwise;
(ii) where the services are provided by the supplier to any
person on the direction of and on account of such
registered person.··;
(2) in clause ( c ), for th~ word a:nd fi gurcs "s~ction 41 ", the wo.rds,
figures and letter "section 41 ()r section 43A., shall he
substituted.
In the principal Act, in section 17, -..........
(1) in sub-section (3), the following new Explanation shall be
inserted, namely: -
"Explanation - - For the purposes of this sub-section, the
expression "vaJue of exempt supply'" sha ll not include the
value of activities or transactions specified in Schedule Ill,
except those specified in paragraph 5 of the said Schedule.'';
(2) in sub-section (5). for clauses (a) and (b ), the following clauses
shall be substituted, namely: -
"(a) motor vehicles for transponation of persons having approved
seating capacity of not more than thirteen persons (including
the driver). CX(;Cpt when they are used for making the
following taxable supplies, namely: ... ··
(A) further supply of such motor vc:hiclcs; or
(13) transportation of pass~ngcrs; or
(C) imparting training on driving such motor vehicles:
(au) vessels and aircraft except when they arc used --·
(i) for making the follo"" ing taxable supplies, namely: --
(A) further supply of such vcsseh; or aircraft; or
(B) transportation of passengers; or
(C) imparting training on nav igati ng such vessels: or
(D) imparting training on flying such aircraft;
(ii} for transportation of goods;
(ab) services of general insurance, servicing, repair and
maintenance in so far as they relate to motor vehicles,
vessels or airer-cl.ft referred to in clause (a) or clause (aa):
Provided that the input tax credit in respect of
such services shall be availablc --
(i) where the motor vehicles, vessels or aircraft reforre<l
to in clause (a} nr clause (aa) an; used for the
purposes specified therein:
3518 THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 24, 2018
Amcndmcn1 10.
of !\t-"Ction 20
Amendment l 1.
of section 22
(ii) where received by a taxahlc person engaged--·
(I) in the manufacture of such motor vehicles.
vessels or aircraft; or
(I I) in the supply of general insurance services in
respect of such motor vehicles, vessels or
aircraft insure<l by him;
(b) the following supply of goods or services or both -
(i) food and beverages , outdoor catering, beauty
treatment, health services, cosme1ic and plastic
surgery, leasing, renting or hiring of motor vehicles,
vessels or aircraft referred to in clause {a) or clause
(aa) except when used f()r the purposes specified
therein, life insurance and health insurance: .
Provided that the input tax credi1 in respect of
such goods or services or both shall be available
where an inward supply of such goods or services or
both is used by a registered person for making an
outward taxable supply of the: same category of
goods or services or both or as an element of a
taxabk composite N mixed supply:
(ii) membership of a club, health and fitness centre: and
(iii') travel benefits extended to employees on vac<ltion
such as leave or home travel concession:
J>ro\·ided that the input tax credit in respect of
snch goods or services or bo1h shall be availabk.
where it is obligawry for an employer to provide the
same to its employees under any law for the time
being in furec:· _
In the principal !\ct, in section 20. in the t:xplanarion. in clause (c),
fi)r the words and figures "under entry 84.". the word s, figures and
letter "under entries 84 and 92A" shall be substituted.
In tht' principal Act, in section 22, ·
(I ) 111 sub-sectit>n ( 1 ). -·
(a) for the word "ten" the word ''twenty" shall be
substituted;
(b) for the punctuation mark ".", the punctuation mark":" shall
be substituted and thereafter the followina new nmvi<;os
shall be inserted, namely: -,_
THEJ\SSAM GAZETTE, EXTRAORDINARY, OCTOBER 24, 2018 3519
Amendment
of section 24
Amendment
or section 25
12.
13.
Amendment of 14.
sect ion 29
0
'Provided that where such person makes taxable supplies
of goods or services or both from any of the special category
Stares, he shall be liable to be registered if his aggregate
turnover in a financial year exceeds ten lakh rupees:
Provided further that where such person makes taxable
supplies of goods or s~rvicc~ or both from a special <.:atcgory
State in respect of v.hich the Central ( iovernment has
enhanced the agg-rega1c turnover rcfem.:d to in 1he lirst
proviso, he shall be liable lo he rcgistl.!rec.J if his aggreg.a1c
turnover in a financi<.1! year exceeds the amount equin1lcnl to
such enhanced tumon·r.":
(2) rn the Explanation , 1n clausl' (iii). after the word
'·Com;titution". the words "except the State of Jammu and
Kaslunir and the States of /\runachaJ Pradesh, Assam.
Himachal Pradesh. Mt.:ghalaya. Sikkim and l ;ttarakh<md"' shall
be inserted.,..
In the prim:ipal Act m section 24. in clause (x). after the words
··comme rce operator". the word:-. ::ind figures .. \, hll 1s rt!qu1rcd io
collect tax at source under section 51"' shall he mc.;crtcd.
Jn the principal Act, in section 25.-
( 1) in sub-section (I), in the proviso for the punctuation mark ". ",
the punctuation mark '':" shall be substituted and thereafter
before the Explanation, the following new proviso shall be
inserted, namely: --
"Provided further that a person having a unit, as defined in
the Special Economic Zones Act, 2005, in a Special Economic
7.onc or being a Special Economic Zone developer shall have to
apply for a separate registration, as distinct f1om his place of
business loe;ated outside the Special Economic Zone in the
State";
(2) in sub-section (2), for the proviso. the following new proviso
:.hall he substituted. namely: -
"Provided that a person having multiple places of business
in the State may be granted a separate registration for each such
place of business, subject to such conditions as may be
prescribed.".
In the principal Act, in section 29.
(I) in the marginal heading after the word ''( 'ancellation'", the
words "or suspension" shall be inserted;
Central
Act 2R
of 2005
3520 THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 24, 2018
Amendment 15.
or section 34
Amendment
or section 35
Amt•ndrncnl
of section J9
16.
17.
(2) in sub-section (I), in clause ( c ), for the punctuation mark ". ",
the punctuation mark ":" shall be substituted and thereafter, the
following new proviso shall be inserted, namely: -
"Provided that during pendency of the proceedings relating to
cancellation of registration filed by the registered person, the
registration may be suspended for such period and in such
manner as may be prescribed.";
(3) in sub-section (2), in the proviso, for the punctuation mark"." ,
the punctuation mark '':" shall be substituted and thereafter the
following new proviso shall be inserted, namely: - -
"Provided further that during pendency of the proceedings
relating to cancellation of registration, the proper officer may
suspend the registration for such period and in such manner as
may be prescribed.".
In the principal Act, in section 34,
(I) in sub-section (I), -
(a) for the words "Where a tax invoice has", the words "Where
one or more tax invoices have" shaJI be substituted;
(b) for the words "a credit note", the words "one or more
credit notes for supplies made in a financial year" shall be
substituted;
(2) in sub-section (3), -
(a) for the words "Where a tax invoice has", the words "Where
one or more tax invoices have" shall be subs6tutcd;
{b) for the words ·'a dchit note .. , the words "one or more
debit note~ for supplies made in a financial year" shall be
substituted.
In the principal Act, in section 15, in sub-sec tion (5). for the
punctuation mark ".''. the pm1ctuation mark ":" shall be sub~tituted
and thereafter the following new proviso shall be inserted , namely :
"Provided that nothing contained in this sub-sec tion shall
apply to any department of the Cent ral Government or a Stale
Government or a local authority, whose books of account an.:
subject to audit by the Comptroller and Auditor -General of India
or an auditor 3ppoimed for auditing the accounts of local
authoritie s under any law for the time being in force.'·.
In th~ principal Act. in sectio n 39,
(I) in sub-section (I). -
THEASSAM GAZEITE, EXTRAORDINARY, OCTOBER 24, 2018 3521
Insert ion of J 8.
new section
43A
(a) for the won.ls "in such form and manner as may be
prescribed'', the word.<> ·'in such form. manner and within
such time as may be prescribed' ' "hall b~ substituted;
(b) the words .. on or before the 1wcncicth day of the month
su<.:ceeding such calendar month or part thereof' shall b<:
omitted~
(c) for the punctuation mark ·':'. the punctuation mark ":''
shall be substituted and thereafter the following nc\.1,
proviso shall be inserted. namely: -
"Provided that the Government may. on the
recommendations of the Council, notify certain class<..-s of
registered persons who shall furnish return for every
quarter or part thereof, subject to sucb conditions and
safeguards as may he specified therein .";
( 2) in sub secticin {7). for the punctuation mark ". ". the punctuation
mark ": .. shall he -;ubstituted and thereafter the following new
proviso shall h1.: tns<:rtcd. namely: -
"Provided tha1 the GO\<::mment may, on the
recommendations of the Council, notify cert<:iin cla-;sl!s of
registered persons wh\) shall pay to che (iovcmmcnt the tax due
or part thereof as per the return Oil or before the last date on
which he is required to furnish su<.:h return. subject to such
conditions and safeguards as may be specified lhercin ''.
(3) in sub-section (9), -
(a) for the words "in the rctum t(l bi:! furnished for the month
or quarter during \vhich such omissiou or incorrect
particulars an.: noticed", the words "in such form and
manner as ma~ he prcs~ribed' ' shall be substituteJ;
(b) in the proviso, for the words "the end of the financial
year". the words "the end of the financial year to which
such details pertain" shall be substituted.
In the principal Act, after section 43. the following new section shall
be inserted, namely: --
" Procedu re 43A.( J) Notwithstanding anything contained in sub
for section (2) of section 16, section 37 or section
furni shin g
return
!Ind
avai ling
inp ut tax
cre dit
38. every registered person shall in the returns
furnished under sub-section (1) of sect ion 39
verify, validate, modify or delete the details of
supplies furnished by the suppliers.
(2) Notwithstanding anything contained in section
4 l, section 42 or section 43, the procedure for
availing of input tax credit by the recipient and
verification thereof shall be such as may be
prescribed.
3522 THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 24, 2018
(3} l he pwcedurc for furnishing the details of
OW\\ ard surplies by the supplic:r on the
commun portal. fr>r the purposes of availing
input tax cr~dit by the recipient shal I be such as
may b~ prescribed.
(4) rht: procedure for availing input tax credit in
rl!spec1 or outward supplies not furnished under
sub-section (3) shall be such as may be
prescribed and such procedure may include the
maximum amount of the input tax credit which
can be so availed. not exceeding twenty per
cent. of the input tax credit available. on the
busis of dctaib furnished by the suppliers under
the saiJ sub-section.
\:"} The:: amount of tax specified in the outward
:.upplics for v.hich the details have been
turnislH.:d hy thl' supplier 1mdcr suh section (3)
slrnll be dcerncJ to be the tax payable by him
under the prn,·i'iiom: of thl'. i\c1
(6) The suppli1..·r and the nxipicnt of a ~uppl) !>hall
be joiml: and scn-:rall) liable to pa) tax or It'
p:.i} ihc 111puL tax creJiL ;r\.ailed. 11:'.I the Lc\St.: m::~
he, in rd at ion lo \)UI ward suppl ics for "l11ch tht'
dc.:tails have hcl:'n fomishcJ unJer suh-sccuon
(.-;) or suh-scction ( .t) but rl.!turn thL:rco!" has not
been furnish~d.
(7) For the purposes of suh-sct.:tion (6J, the
rc1.:o\·cry shall be made in such manner as may
be prcscrihcd an<l such procedure ma~ pro\·idl:'
for HOil reCO\ Cf) of an amount of lax or mpul
1ax credit wrong!: availed not exceeding one
thousand rupee!>.
(8) 'l11c procedure, safeguards and threshold of the
tax amount in relation to. outward supplies, the
details of which can be furnished under sub
section (3) hy a n:gistcrcd person,
(a) Within six months of taking
registration;
(b) who has defaulted in payment of tax
and where such default has continued
for more than two months from the due
date of payment of such defaulted
amount,
shall be such as may be prescribed ."
THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 24, 2018 3523
Amendm ent J9.
of St.'<'tion 48
Amendment 20.
of sectio n 49
Insertio n of
new sections
49A and 498
21.
In the principal Act, in section 48, in sub-section (2), after the word
and figures "section 45"', the words "and to perform such other
functjons" shall be inserted.
In the principal Act, jn section 49,
( l) in sub-section (2), for the word and figures "section 41 ", the
words, figures and letter "section 41 or section 431\'' shall be
substituted;
(2) in sub-section { 5 ),
(a) in clause (c), for the punctuation mark ";", the
punctuation mark ":·· shall be substituted and thereafter
the following new proviso shall be inserted, namely: -
"Provided that the input tax credit on account of State
tax shall be utilised towards payment of integrated tax
only where the balance of the input tax credit on account
of central tax is not available for payment of integrated
tax;";
(b) in clause (d), for the punctuation mark ";", lhe
punctuation mark ":'" shall be substituted and thereafter
the following new proviso shall be inserted, namely: -
··Provided that the input tax credit on account of
Union tc.:nilory lax !ihall be utilised towards payment of
integrated tax onl} where the balance (lf rhe input tax
credit on ace<.mnt or cl:ntral ta"' is not available for
payment of integrated tax;'·.
In the principal Act. aticr section 49. the following nc\.\- secuons
shall be inserted, namely:
"lJt ilisation 49A.
of input
tax credit
subj ect to
certa in
conditions
Orde r of 498.
utilisatio n
or
inp ut tax
cred it
NotwithstancJing anything contaiMd in section
49, the input tax credit on account of State tax
shall be utilised towards payment of integrated
tax or State tax, as the case may be, only afrcr
the input tax credit available on account of
integrated tax has first been utilised fully
towards such payment.
N0Lwithstru1Jing anything contained in this
Chapte r and subject to the provisions of clause
(e) and clause (f) of sub-section (5) of section
49, the Government ., may, on the
recommendations of the Council, prescribe the
order and manner of utilisation of the input tax
credit on account of integrated tax, central tax,
State tax or Union territory tax, a~ the case may
be, towards payment of any such tax.' '.
3524 THE ASSAM GAZEITE, EXTRAORDINARY, OCTOBER 24, 2018
Amendment 22.
of section 52
Amendment 23.
or section 54
Amendmcn« 24.
or section 79
Amendment 25.
of section I 07
Amendment or 26.
section l 12
Amendment or 27.
section 129
Amendment 28.
or section 143
Jn the principal Act, in section 52, in sub-section (9), for the word
and figures "section JT', the words and figures "section 37 or
section 39" shall be substituted.
In the principal Act, in section 54. -
(I) in sub-section (8), in clause (a), for the words "~cro-rated
supplies·', the words ''export" and "exports" shall respectively
be substituted;
(2) in the F.xplanation, in clause (2),
(a) in sub-clause (c). in item (i). after the words "foreign
exchange", the word~ "or in lndia.n rupees wherever
permitted by the Reserve Rank of India" sbaJl be
inserted:
(b) for sub-clause (e), the.· follO\\ing sub-clause shall bt:
substituted. namcl):
"'(c) m the case of refund or unmilise<l inpuc ta>- credit
under clause (ii) or the first proviso to sub-section (3), the
due date for furnjshing of return under section 39 for the
period in which such claim for refund arises;".
In the principaJ Act. in section 79. in sub-section (4). for 1he
punctuation mark .. .''. the punctuation mark ~·:" shall be substitukd
and thereafter the following new bxplanation shall be inserted,
namely·
"bxplanation. -· For the purposes of tJ1is section, the word person
shall include "distinct persons" as referred to in sub-section (4) or,
as the case may be, sub-section ( 5 l or section 25 :·.
In the prindpal Act, in ~cl1on I 07. in sub-section (6). in clause (hl.
after the words "arising from the -;aid orc.lcr, ... the \\Ords "subject to
Cl maximum of twenty-five crore rupees." shall be insencd.
[n the principal Act, in section 11 2. in sub-section (8). in clause (b),
after the words "arising from the s<:1id order," the words ·'subject to
a maximum of fifty crore rupees," shall be inserted.
In the principal Act. in section 129, in sub-section t6), for thc words
"seYcn days" occurring at both the places. the word~ '"fourteen
days" shall be substituted.
ln the principal Act, in section 143. in sub-section (l). in clause (b),
in sub-clause (ii), for the punctuarion mark ·• .", the punctuation mark
":" shall be substituted and thereafter the following new proviso
shall be in~crted, namely: ··
"Provided further that the period of one year and three years
may, on sufficient cause being shown,., be extended by the
THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 24, 2018 3525
A.,end.ment 29.
of Scbcda.le I
Amendmeot of 30.
ScltechaltD
A111eodment of 31.
Schedule m
Commissioner for a further period not exceeding one year and two
years respectively.".
In the principal Act, in Schedule l, in paragraph 4, for the words
''taxable person", the word "person" shall be substituted .
ln the principal Act, Sch.edule II, in the heading, after the word
"ACTIVTTIES", the words "OR TRANSACTIONS" shall be
inserted and shall always be deemed to have been inserted with
effect from the 1st day of July, 2017.
In iOOp:irx'.ipll Ad, in Schedule Ill, -
( l) after paragraph 6, the following new paragraphs shall be
inserted, namely: -
.. 7. Supply of goods from a place outside Iodia to another
place outside l~dia without such goo ds entering into
India.
8. (a) Supply of warehoused goods to any person before
clearance for home consumption;
(b) Supply of goods by th.c consignee to any other person,
by endorsement of documents of title to the goods,
after the goods have been dispatched from the port of
origin located outside India but before clearance for
home consumption.";
(2) The existing Explanation shall be numbered as Exp/anaiion I
and after Explanation J as so nwnbercd, the following
Exp/anal.ion shall be inserted, namely : -
".Explanation 2.- for the purposes of paragraph 8, the
expression '"wareho used goods,, shalJ have the same
mean ing as assigned to it in the Customs Act. 1962.".
Central
Act Sl
of 1962
S. M. BUZAR BARUAH,
Commissioner & Secretary to the Government of Assam,
Legislative Department, Dispur, Guwahati-6.
Guwahati : Printed and Published by the Dy. Directors (P & S), Directorate of Printing & Stationery, Assam, Guwahati-21.
Extraordinary Gazette No. 1023 - 300 + 10 - 24 -JO - 20 18. (visit at- dpns.assam.gov.in)