Liability to pay tax under Assam Goods and Services Tax Act, 2017 by an eligible manufacturing units under Assam Industries (Tax Exemption) Scheme. 2009.
FTX.90/2016/071 Dated:- 29-6-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
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
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ngle 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 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,
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