Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C.

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..... ssam Goods and Services Tax Act. 2017 (Assam Act NO. XXVIII of 2017) (hereinafter referred to as the "said Act"). the Governor of Assam. on the recommendations of the Council. hereby pleased to notify the persons who are foreign company which is an airlines company covered under the notification issued under sub-section (1) of section 381 of the Companies Act, 2013 ( 18 of 2013) and who .....

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