GST – States – FTX.90/2016/071 – 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 Council, the Goods and Services Tax (GST), shall be introduced in Assam with rest of the nation with effect from 1st of July, 2017; AND WHEREAS under the erstwhile Assam Industries (Tax Exemption) Scheme, 2009, an eligible manufacturing unit has be
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he GST Council constituted under Article 279A decided that all entities exempted from payment of indirect tax under any existing tax incentive scheme shall pay tax in the GST regime; Now, therefore, the Governor of Assam hereby notifies that an eligible manufacturing unit availing tax exemption under the Assam Industries (Tax Exemption) Scheme, 2009 shall be liable to pay tax under the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII Of 2017), from the date of coming into force of the said Act. The State Government, shall, however, notify appropriate Scheme through which tax collected from the eligible manufacturing unit under the Assam Goods and Services Tax Act, 2017 shall be reimbursed to such eligible unit. This notification
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