The Assam Goods and Services Tax (Third Amendment) Rules, 2018.
FTX.56/2017/225 Dated:- 3-5-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 3rd May, 2018
No.FTX.56/2017/225.- In exercise of the powers conferred by Section 164 of the Assam Goods and Services Tax Act, 2017, the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal rules, namely; –
Short title and commencement. 1. (1) These rules may be called the Assam Goods and Services Tax (Third Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force with effect from 23rd March, 2018.
Amendment in rule 45.
2. In the principal rules, in rule 45, in sub-rule (1) after the words, “where such goods are sent directly to a job worker", occurring at the end, the following shall be inserted, name
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
titution of rule 125.
4. In the principal rules, for rule 125, the following rule shall be substituted, namely:-
"Secretary to the Authority 125. An officer not below the rank of Additional Commissioner (working in the Directorate General of Safeguards) shall be the Secretary to the Authority.";
Amendment in rule 127.
5. In the principal rules, in rule 127, in clause (iv), after the words "to furnish a performance report to the Council by the tenth", the word "day" shall be inserted;
Amendment in rule 129.
6. In the principal rules, in rule 129, in sub-rule (6), for the words "as allowed by the Standing Committee", the words "as may be allowed by the Authority" shall be substituted;
Amendment in rule 133.
7. In the principal rules, in rule 133, after sub-rule (3), the following new sub-rules may be inserted, namely:-
"(4) If the report of the Director General of Safeguards referred to in sub-rule (6) of rule 129 recom
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ules, after rule 137, in the Explanation, in clause (c), after sub-clause (b), the following new sub-clause shall be inserted, namely: –
"c. any other person alleging, under sub-rule (1) of rule 128, that a registered person has not passed on the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices.";
Amendment in rule 138(D)
10. In the principal rules, after rule 138D, the following new Explanation shall be inserted, with effect from the 1st of April, 2018, namely:-
“Explanation. -For the purposes of this Chapter, the expressions 'transported by railways', 'transportation of goods by railways', 'transport of goods by rail 'and 'movement of goods by rail' does not include cases where leasing of parcel space by Railways takes place.".
V. B. PYARELAL,
Additional Chief Secretary to the Government of Assam,
Finance Dep
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =