Rate of tax on intra-State supply of certain services (Assam) - 22/2021-State Tax (Rate) - Assam SGST

GOVERNMENT OF ASSAM Notification No. 22/2021-State Tax (Rate) (No. 673), dated June 24, 2022. In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 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 in the public interest so to do, on the recommendations of the Council, and in supersession of Notification No. FTX.56/2017/Pt-VI/57 dated the 7th February, 2022 (Notification No. 15/2021-State Tax (Rate) issued by the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, vide number 96, dated the 10th February, 2022, is hereby pleased to make the following further amendments in the Notification No. FTX. 56/2017/24 dated the 29th June, 2017 (Notification No. 11) issued by the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, vide number 345, dated the 29th June, 2017, namely : In the said notification, in the Table, against serial number 3, (1) in column (3), under the heading Description of Service , in items (iii), (vi), (ix) and (x), for the words Union territory, a local authority, a Governmental Authority or a Government Entity the words Union territory or a local authority shall be substituted ; (2) in column (3), under the heading Description of Service , in item (vii), for the words Union territory, local authority, a Governmental Authority or a Government Entity the words Union territory or a local authority shall be substituted ; (3) in column (5), under the heading Condition , the entries against items (iii), (vi), (vii), (ix) and (x), shall be omitted. This notification shall be deemed to have come into force with effect from the 1st day of January, 2022.