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Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis.

GST - States - FTX.90/2016/66. - Dated:- 22-6-2017 - GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPAR .....

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tion 23 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam is hereby pl .....

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on which is liable to be paid on reverse charge basis by the recipient of such goods or services or both under sub-sect .....

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