Amendment in Notification No. FTX.56/2017/25 dated 29th June, 2017 (Notification No. 12/2017) dated the 29th June, 2017 - 06/2025-STATE TAX (RATE) - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION No. 06/2025-STATE TAX (RATE) The 3rd April, 2025 eCF No.538660/92 - In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 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, is hereby pleased to make the following amendment further to amend the notification No. FTX.56/2017/25 dated 29th June, 2017 (Notification No. 12/2017) issued by the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, vide number 346 dated the 29th June, 2017, namely :- (1) In the said notification, in the table, - (i) against serial number 25A, in column (3), for the words transmission and distribution wherever occurring, the words transmission or distribution shall be substituted; (ii) after serial number 36A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - (1) (2) (3) (4) (5) 36B Heading 9971 or Heading 9991 Services of insurance provided by the Motor Vehicle Accident Fund, constituted under section 164B of the Motor Vehicles Act, 1988 (59 of 1988), against contributions made by insurers out of the premiums collected for third party insurance of motor vehicles. Nil Nil (iii) against serial number 69, in the entry in column (3), after item (e), the following item shall be inserted, namely :- (f) a training partner approved by the National Skill Development Corporation, (2) in paragraph 2 of the said notification, (i) item (w) shall be omitted with effect from the 1st day of April, 2025; (ii) after item (zj), the following new item shall be inserted, namely: - (zja) insurer has the same meaning as assigned to it in sub-section (9) of section 2 of the Insurance Act, 1938 (4 of 1938). . This notification shall be deemed to come into force on the 16th of January, 2025. VIRENDRA MITTAL, Commissioner Secretary to the Govt. of Assam, Finance (Taxation) Department.