Exemption for certain services under section 11(1). - FTX.56/2017/025 (No.12/2017) - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION No. 12 The 29th June, 2017 NO. FTX.56/2017/25.- In exercise of the powers conferred under proviso to sub-section (1) of section 11 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) , the Governor of Assam, on being satisfied that it is necessary m the public interest so to do, on the recommendations of the Council, hereby exempts the intra-State supply of services of description as specified in column (3) of the Table below from so much of the State tax leviable thereon under sub-section (1) of section 9 of the said Act , as is in excess of the said tax calculated at the rate as specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, subject to relevant conditions as specified in corresponding entry in column (5) of the said Table, namely:-