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Liability to pay tax under Assam Goods and Services Tax Act 2017 by an eligible manufacturing units under Assam Industries (Tax Exemption) Scheme. 2009.

GST - States - FTX.90/2016/71 - Dated:- 29-6-2017 - GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 29th June, 2017 No.FTX.90/2016/71.- WHEREAS in pursuance of Industrial & Investment Policy of Assam, 2008, tax exemption was granted to eligible manufacturing units under the Assam Industries (Tax Exemption) Scheme, 2009; AND WHEREAS in pursuance to Constitution (One Hundred and First Amendment) Act, 2016 and the decision of the Goods and Services Tax .....

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the tax amount and is required to deposit only 1% of such tax amount into Government exchequer as per the provisions of the said Exemption Scheme; AND WHEREAS Goods and Services Tax (GST) will bring about a paradigm shift by replacing multiple indirect tax levies of Centre and the States with a single tax which will ensure seamless flow of tax credit across the value chain and across the State boundaries; AND WHEREAS the existing system of exemption is not compatible to GST regime and hence the .....

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