GST Notification(State Tax(Rate))

Last Updated on: September 11, 2026

GOODS AND SERVICES TAX Notifications

Sl. No.

Notification No. and Date of Issue.

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FTX.56/2017/14 (Notification No.1/2017) dtd. 29/06/2017

Notifying the rate of goods under section 9(1).

(a) FTX.56/2017/47 (Notification No.18/2017) dtd. 12/07/2017

Amendment of notification no. FTX.56/2017/14 Dt. 29-06-2017( Insertion of new serial no. 182A,182B, 182C, 182D in Schedule I and omission of Serial No. 66,67,68 and 69 in ScheduleII).

(b) FTX.56/2017/56 dtd. 12/07/2017

Corrigendum to notification no. FTX.56/2017/14 Dt. 29-06-2017.

CORRIGENDUM TO NOTIFICATION NO. FTX.56/2017/14 DATED 29-06-2017.(MODIFICATION AND INSERTION OF NEW SERIALS IN THE SCHEDULE).

(d) FTX.90/2016/104 dtd. 08/08/2017

CORRIGENDUM TO NOTIFICATION NO. FTX.56/2017/14 DATED 29-06-2017.

(e) FTX.56/2017/Pt-I/66 (Notification No.27/2017) dtd. 25/10/2017

Seeks to amend notification no. 1/2017-Central Tax (Rate) dated 28.06.2017 to give effect to GST Council decisions regarding GST rates.

(f) FTX.56/2017/194 (Notification No.34/2017) dtd. 01/12/2017

Seeks to amend notification No. 1/2017-Central Tax (Rate)/No. FTX.56/2017/14 dtd. 29/06/2017 (State).

(g) FTX.56/2017/Pt-II/59 (Notification No.41/2017) dtd. 14/12/2017

Seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 /No. FTX.56/2017/14 dtd. 29/06/2017 (State) to give effect to gst council decisions regarding gst rates.

(h) FTX.56/2017/Pt-III/76 (Notification No.6/2018) dtd. 21/02/2018

Seeks to amend notification No. 1/2017, which prescribes GST rates under section 9 of the SGST Act, 2017.

(i) FTX.56/2017/Pt-III/148 (Corregendum to Notification No.6/2018) dtd. 24/09/2018

Corregendum to FTX.56/2017/Pt-III/76 dtd.21/02/2018 (Notification No.6/2018).

(j) FTX.56/2017/Pt-III/80 (Notification No.8/2018) dtd. 21/02/2018

Seeks to amend notification No. 1/2017, which exempts certain old and used goods from GST under section 11 of the SGST Act, 2017.

(k) FTX.56/2017/Pt-III/140 (Notification No.18/2018) dtd. 24/09/2018

Seeks to amend Notification No. 01/2017 (Rate) to give effect to the recommendations of the GST Council in it's 28th meeting held on 21.07.2018.

(l) FTX.56/2017/Pt-I/198 (Notification No.24/2018) dtd. 28/02/2019

Seeks to further amend notification No. 1/2017 (Rate) dated 29.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting.

(m)FTX.56/2017/Pt-II/274 (Notification No.08/2019) dtd.03/06/2019
Seeks to amend notification No. 1/2017- State Tax (Rate) so as to notify Assam GST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector.

(n)FTX.56/2017/Pt-III/231 (Notification No.12/2019) dtd.04/10/2019
Which seeks to reduce the GST rate on Electric Vehicles and charger or charging stations for Electric vehicles.

(o)FTX.56/2017/Pt-III/329 (Notification No.14/2019) dtd.30/12/2019
Seeks to amend notification No. 1/2017 [FTX.56/2017/Pt-II/189 dated the 3rd June, 2019], so as to specify effective Assam GST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019.

(p)FTX.56/2017/Pt-III/426 (Notification No.27/2019) dtd.17/03/2020
Seeks to further amend notification No. 1/2017-State Tax (Rate) [FTX.56/2017/14 dtd. 29/06/2017], to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting.

(q)FTX.56/2017/Pt-II/429 (Notification No.01/2020) dtd.22/04/2020
Seeks to amend notification No. 1/2017-State Tax (Rate) [FTX.56/2017/14 dtd. 29/06/2017] so as to notify rate of GST on supply of lottery.

(r)FTX.56/2017/Pt-II/558 (Notification No.03/2020) dtd.22/05/2020
Seeks to amend notification No. 1/2017-State Tax (Rate) [FTX.56/2017/14 dtd. 29/06/2017] to prescribe change in Assam GST rate of goods.

(s)FTX.17/2020/32 dtd.01/09/2020
Restrospective Exemption in Notfification No. FTX.56/2017/14 dtd. 29/06/2017.

(t)FTX.17/2020/32 dtd. 01/09/2020
Seeks to amend Notification No.1/2017 in order to prescribe exemption on certain cases.

(u)FTX.56/2017/Pt-V/62 (Notification No. 01/2021) dtd. 24/01/2022
Seeks to amend notification No. 1/2017 (Rate) [FTX.56/2017/14 dtd. 29/06/2017] to prescribe change in Assam GST rate of goods.

(v)FTX.56/2017/Pt-II/727 (Notification No. 08/2021) dtd. 29/07/2022
Seeks to further amend No. FTX.56/2017/14 dated the 29th June, 2017 (Notification No.1/2017-State Tax Rate) (“Goods rate notification”), as amended from time to time, in order to adhere to the recommendations of 45th GST Council meeting held on September 17, 2021.

(w)FTX.56/2017/Pt-III/559 (Notification No. 13/2021) dtd. 18/01/2022
Seeks to amend Notification No FTX.56/2017/14 dtd. 29/06/2017 (No. 1/2017-State Rate)

(x)FTX.56/2017/Pt-VI/50 (Notification No. 14/2021) dtd. 07/02/2022
Seeks to further amend notification No. FTX.56/2017/14 dtd. 29/06/2017 in order to adhere to the recommendations of 45th GST Council meeting (No. 1/2017-State Rate)

(a)FTX.56/2017/Pt-III/672 (Notification No. 21/2021) dtd. 24/06/2022
Seeks to furthe amend Notification No. FTX.56/2017/14 dtd. 29/06/2017 in order to adhere to the recommendations of 46th GST Council meeting.

(y)FTX.56/2017/Pt-III/676 (Notification No. 18/2021) dtd. 01/11/2022
Seeks to further amend notification No. FTX.56/2017/14 dtd. 29/06/2017 in order to adhere to the recommendations of 45th GST Council meeting.

(z)FTX.56/2017/Pt-VI/90 (Notification No. 01/2022) dtd. 04/07/2022
Seeks to amend Notification No FTX.56/2017/14 dtd. 29/06/2017 (No. 1/2017-State Rate).

(a)(a)eCF No.168833/258 dtd. 14.09.2023
Seeks to amend notification No. 1/2017- State Tax (Rate).

(a)(b)ecf No.151446/248 dtd. 06/04/2023
Seeks to amend notification No. 1/2017- State Tax (Rate).

(a)(c)eCF No.183190/122 dtd. 05/03/2024
Seeks to amend notification no. 1/2017-Central Tax (Rate), dated 28.06.2017.

FTX.56/2017/15 (Notification No.2/2017) dtd.29/06/2017

Notifying the exempt intra-State supplies of goods.

(a) FTX.56/2017/PT-I/39 dtd. 31/07/2017

CORRIGENDUM TO NOTIFICATION NO. FTX.56/2017/15 DATED 29-06-2017.(MODIFICATION AND OMISSION OF SERIALS IN THE SCHEDULE).

(b) FTX.90/2016/105 dtd. 08/08/2017

CORRIGENDUM TO NOTIFICATION NO. FTX.56/2017/15 DATED 29-06-2017.

Seeks to amend notification no. 2/2017/Central Tax (Rate) dated 28.06.2017 to give effect to GST Council decisions regarding GST exemptions.

(d) FTX.56/2017/198 (Notification No.35/2017) dtd. 01/12/2017

Seeks to amend notification No. 2/2017-Central Tax (Rate)./ No. FTX.56/2017/15 dtd. 29/06/2017 (State).

(e) FTX.56/2017/Pt-II/65 (Notification No.42/2017) dtd. 14/12/2017

Seeks to amend notification no. 2/2017- Central tax(rate) dated 28.06.2017 /No. FTX.56/2017/15 dtd. 29/06/2017 (State) to give effect to gst council decisions regarding gst exemptions.

(f) FTX.56/2017/Pt-III/78 (Notification No.7/2018) dtd. 21/02/2018

Seeks to amend notification No. 2/2017, which exempts certain goods from GST under section 11 of the SGST Act, 2017.

(g) FTX.56/2017/Pt-III/142 (Notification No.19/2018) dtd.24/09/2018

Seeks to amend Notification No. 02/2017 (Rate) to give effect to the recommendations of the GST Council in it's 28th meeting held on 21.07.2018.

(h) FTX.56/2017/Pt-I/200 (Notification No.25/2018) dtd.28/02/2019

Seeks to amend Notification No. 02/2017 (Rate) to give effect to the recommendations of the GST Council in it's 28th meeting held on 21.07.2018.

(i) FTX.56/2017/Pt-II/220 (Notification No.09/2019) dtd.03/06/2019
Seeks to amend notification No. 02/2019- State Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- State Tax (Rate).

(j) FTX.56/2017/Pt-III/333 (Notification No.15/2019) dtd.03/12/2019
Seeks to amend notification No. 2/2017 [FTX.56/2017/15 dtd. 29-06-2017], so as to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants.

(k) FTX.56/2017/Pt-II/716 (Notification No. 09/2021) dtd. 07/03/2022
Seeks to further amended Notification No. FTX.56/2017/15 dated the 29th June, 2017 (Notification No.2/2017-State Tax Rate) (“Goods exemption notification”), in order to adhere to the recommendations of 45th GST Council meeting held on September 17, 2021.

(l) FTX.56/2017/Pt-III/647 (Notification No. 19/2021) dtd. 24/06/2022
Seeks to further amend notification No. FTX.56/2017/15 dtd. 29/06/2017 in order to adhere to the recommendations of 45th GST Council meeting.

(m) eCF No.168833/267 dtd. 14.09.2023
Seeks to amend notification No. 2/2017- State Tax (Rate).

(n) ecf No.151446/250 dtd. 06/04/2023
Seeks to amend notification No. 2/2017- State Tax (Rate).

(o) eCF No.183190/123 dtd. 05/03/2024
Seeks to amend notification no. 2/2017-Central Tax (Rate), dated 28.06.2017.

FTX.56/2017/16 (Notification No.3/2017) dtd. 29/06/2017

Notifying Concessional rate of petroleum operations for supply of goods under section 11(1).

(a) FTX.56/2017/Pt-III/431 (Notification No.16/2019) dtd.17/03/2020
Seeks to amend notification No. 3/2017 [FTX.56/2017/16 dtd. 29-06-2017], so as to extend concessional Assam GST rates to specified projects under HELP/OALP, and other changes.

(b)FTX.56/2017/Pt-I/271 dtd.30/12/2019
Amendmend to Notification No. 3 [FTX.56/2017/16 dtd. 29/06/2019].

(c)eCF No.168833/270 dtd. 14.09.2023
Seeks to amend notification No. 3/2017- State Tax (Rate).

FTX.56/2017/17 (Notification No.4/2017) dtd. 29/06/2017

Reverse charge on specified supply of goods under secion 9(3).

(a) FTX.56/2017/203 (Notification No.36/2017) dtd. 01/12/2017

Seeks to amend notification No. 4/2017-Central Tax (Rate). / No. FTX.56/2017/17 dtd. 29/06/2017 (State).

(b) FTX.56/2017/Pt-II/69 (Notification No.43/2017) dtd. 14/12/2017

Seeks to amend notification no. 4/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton.

Seeks to amend Notification No. FTX.56/2017/17 (Notification No. 4) dated 29/06/2017 so as to notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM).

(d) FTX.56/2017/Pt-II/717 (Notification No. 10/2021) dtd. 07/03/2022
Seeks to further amend Notification No. FTX.56/2017/17 dated the 29th June, 2017 (Notification No.4/2017-State Tax Rate) (“the RCM notification for goods”), in order to adhere to the recommendations of 45th GST Council meeting held on September 17, 2021.

(e) ecf No.151446/251 dtd. 06/04/2023
Seeks to amend notification No. 4/2017- State Tax (Rate).

FTX.56/2017/18 (Notification No.5/2017) dtd. 29/06/2017

No refund for unutilized tax credit of certain supply of goods under section 54(3).

(a) FTX.56/2017/Pt-I/72 (Notification No.29/2017) dtd. 25/10/2017

Seeks to amend notification no. 5/2017 dtd. 28.06.2017 - Central Tax (Rate)/FTX.56/2017/18 dtd. 29/06/2017 to give effect to GST Council decisions regarding restriction of refund on corduroy fabrics.

(b) FTX.56/2017/Pt-II/72 (Notification No.44/2017) dtd. 14/12/2017

Seeks to amend notification no. 5/2017- Central tax(rate) dated 28.06.2017 /No. FTX.56/2017/18 dtd. 29/06/2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics.

Seeks to amend Notification No. 05/2017 (Rate) to give effect to the recommendations of the GST Council in it's 28th meeting held on 21.07.2018.

(d) eCF No.168833/271 dtd. 14.09.2023
Seeks to amend notification No. 5/2017- State Tax (Rate).

FTX.56/2017/19 (Notification No.6/2017) dtd. 29/06/2017

Entitlement to claim refund for the purpose of Canteen Store Department uder section 55.

FTX.56/2017/20 (Notification No.7/2017) dtd. 29/06/2017

Exemption for inward supply to Canteen Store Department under section 11(1).

FTX.56/2017/21 (Notification No.8/2017) dtd. 29/06/2017

Exemption for reverse charge up to Rs. 5000 under section 11(1).

(a) FTX.56/2017/208 (Notification No. 38/2017) dtd. 01/12/2017

Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 31.03.2017.

(b) FTX.56/2017/231 (Notification No-10) dtd. 03/05/2018

Seeks to exempt payment of tax under section 9(4) of the Assam GST Act, 2017 till 30/06/2018.

Seeks to exempt payment under section 9(4) of the Assam GST Act, 2017 till 30/09/2018.

(d) FTX.56/2017/Pt-I/128 (Notification No. 22/2018) dtd.14/09/2018

Seeks to exempt payment of tax under section 9(4) of the SGST Act, 2017 till 30.09.2019.

(e) FTX.56/2017/Pt-II/150 (Notification No.01/2019) dtd.28/02/2019

Seeks to rescind notification FTX.56/2017/21 dtd. 29/06/2017.

FTX.56/2017/22 (Notification No.9/2017) dtd. 29/06/2017

Exemption for tax deductor under section 11(1).

10.

FTX.56/2017/23 (Notification No.10/2017) dtd. 29/06/2017

Exemption of intra-State supplies of second hand goods received by a registered person.

11.

FTX.56/2017/24 (Notification No.11/2017) dtd. 29/06/2017

Notifying the rate of services under section 9(1).

(a) FTX.56/2017/91 (Notification No. 20/2017) dtd. 11/09/2017

Seeks to amend notification No.FTX.56/2017/24 Dated 29th June, 2017 (No. 11/2017) to reduce SGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge SGST @ 6%.

(b) FTX.90/2016/176 (Notification No.24/2017) dtd. 25/10/2017

Seeks to amend notification No. 11/2017/Central Tax (Rate) / FTX.56/2017/24 dtd. 29/06/2017 to reduce CGST/SGST rate on specified supplies of Works Contract Services.

Seeks to amend notification No. 11/2017-CT(R)/ No. FTX.56/2017/24 dtd. 29/06/2017 (State).

(d) FTX.56/2017/Pt-II/77 (Notification No.46/2017) dtd. 14/12/2017

Seeks to amend notification No. 11/2017-CT(R) / No. FTX.56/2017/24 dtd. 29/06/2017 (State) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on “handicraft goods” @ 2.5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table.

(e) FTX.56/2017/Pt-III/66 (Notification No.1/2018) dtd. 21/02/2018

Seeks to amend notification No. 11/2017, so as to notify SGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.

(f) FTX.56/2017/Pt-III/129 (Notification No.13/2018) dtd.24/09/2018

Seeks to amend notification No. 11/2017 (Rate) so as to notify SGST rates of various services as recommended by Goods and Services Tax Council in It's 28th meeting held on 21.07.2018.

(g) FTX.56/2017/Pt-III/138 (Notification No.17/2018) dtd.24/09/2018

Seeks to insert explanation in an item in notification No. 11/2017 (Rate) by exercising powers conferred under section 11(3) of SGST Act, 2017.

(h) FTX.56/2017/Pt-I/204 (Notification No.27/2018) dtd.28/02/2019

Seeks to amend notification No. 11/2017- (Rate) so as to notify Assam GST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.

(i) FTX.56/2017/Pt-I/209 (Notification No.30/2018) dtd.28/02/2019

Seeks to insert explanation in an item in notification No. 11/2017 – (Rate) by exercising powers conferred under section 11(3) of Assam GST Act, 2017.

(j) FTX.56/2017/Pt-II/236 (Notification No.03/2019) dtd.03/06/2019
Seeks to amend notification No. 11/2017- State Tax (Rate) so as to notify Assam GST rates of various services as recommended by Goods and Services Tax Council for real estate sector.

(a) FTX.56/2017/425 dtd.13/06/2019
Corregendum to Notification No.FTX.56/2017/Pt-II/236 dtd. 03/06/2019 dtd. 03/06/2019.

(k) FTX.56/2017/Pt-III/201 (Notification No.10/2019) dtd.11/06/2019
To amend notification No. 11/ 2017- State Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC.

(l) FTX.56/2017/Pt-III/312 (Notification No.20/2019) dtd.30/12/2019
Seeks to amend notification No. 11/2017 [FTX.56/2017/24 dated the 29th June, 2017] so as to notify Assam GST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019.

(m) FTX.56/2017/Pt-II/420 (Notification No.26/2019) dtd.11/02/2020
To amend notification No. 13/ 2017 [FTX.56/2017/26 dated the 29th June, 2017] so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019.

(n) FTX.56/2017/Pt-II/557 (Notification No.02/2020) dtd.22/05/2020
Seeks to amend Notification No. 11/2017-State Tax (Rate) [FTX.56/2017/24 dtd. 29/06/2017] reducing CGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC.

(o) FTX.56/2017/Pt-V/63 (Notification No. 02/2021) dtd. 24/01/2022
Seeks to amend notification No. 11/2017 (Rate) [FTX.56/2017/24 dtd. 29/06/2017] so as to notify Assam GST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021.

(p) FTX.56/2017/Pt-V/76 (Notification No. 04/2021) dtd. 24/01/2022
Seeks to amend notification No. 11/2017- (Rate) [FTX.56/2017/24 dtd. 26/06/2017] so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021.

(q) FTX.56/2017/Pt-II/712 (Notification No. 06/2021) dtd. 07/03/2022
Seeks to further amend Notification No. FTX.56/2017/24 dated the 29th June, 2017 (Notification No.11/2017-State Tax Rate) (“Services rate notification”), in order to adhere to the recommendations of 45th GST Council meeting held on September 17, 2021.

(r) FTX.56/2017/Pt-VI/57 (Notification No. 15/2021) dtd. 07/02/2022
Seeks to further amend notification No. FTX.56/2017/24 dtd. 29/06/2017 in order to adhere to the recommendations of 45th GST Council meeting (No. 11/2017-State Rate).

(a) FTX.56/2017/Pt-III/673 (Notification No. 22/2021) dtd. 24/06/2022
Seeks to furthe amend Notification No. FTX.56/2017/24 dtd. 29/06/2017 in order to adhere to the recommendations of 46th GST Council meeting.

(s) eCF No.168833/243 dtd. 14.09.2023
Seeks to amend Notification No 11/2017- State Tax (Rate)

12.

FTX.56/2017/25 (Notification No.12/2017) dtd. 29/06/2017

Exemption for certain services under section 11(1).

(a) FTX.56/2017/106 (Notification No. 21/2017) dtd. 11/09/2017

Seeks to amend notification No.FTX.56/2017/25Dated 29th June, 2017 (No. 12/2017) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP.

(b) FTX.90/2016/184 (Notification No.25/2017) dtd. 25/10/2017

Seeks to amend notification No. 12/2017/Central Tax (Rate) FTX.56/2017/25 dtd. 29/06/2017 to exempt right to admission to the events organised under FIFA U-17 World Cup 2017.

Seeks to amend notification No. 12/2017-CT(R)./No. FTX.56/2017/25 dtd. 29/06/2017 (State).

(d) FTX.56/2017/Pt-II/82 (Notification No.47/2017) dtd. 14/12/2017

Seeks to amend notification No. 12/2017-CT(R )/No. FTX.56/2017/25 dtd. 29/06/2017 (State) so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 11A & 11B.

(e) FTX.56/2017/Pt-III/68 (Notification No.2/2018) dtd. 21/02/2018

Seeks to amend notification No. 12/2017, so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.

(f) FTX.56/2017/Pt-III/131 (Notification No.14/2018) dtd.24/09/2018

Seeks to amend notification No. 12/2017 (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in It's 28th meeting held on 21.07.2018.

(g) FTX.56/2017/Pt-III/161 dtd.31/10/2018

Seeks to insert explanation in an entry in notification No. 12/2017 (Rate) by exercising powers conferred under section 11(3) of Assam GST Act, 2017.

(h) FTX.56/2017/Pt-I/206 (Notification No.28/2018) dtd.28/02/2019

Seeks to amend notification No. 12/2017- (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.

(i)FTX.56/2017/Pt-II/264 (Notification No.04/2019) dtd.03/06/2019
Seeks to amend notification No. 12/2017- Statel Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector.

(j)FTX.56/2017/Pt-III/232 (Notification No.13/2019) dtd.04/10/2019
Which seeks to exempt the hiring of Electric buses by local authorities from GST.

(k)FTX.56/2017/Pt-III/317 (Notification No.21/2019) dtd.30/12/2019
Seeks to amend notification No. 12/2017 [FTX.56/2017/25 dated the 29th June, 2017] to exempt services as recommended by GST Council in its 37th meeting held on 20.09.2019.

(l)FTX.56/2017/Pt-III/427 (Notification No.28/2019) dtd.17/03/2020
To amend notification No. 12/ 2017 [FTX.56/2017/25 dated the 29th June, 2017] so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.

(m)FTX.56/2017/Pt-II/603 (Notification No.4/2020) dtd.23/11/2020
Extension of SGST exemption on services by way of transportation of goods by air or by sea from customs
station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021.

(n)FTX.56/2017/Pt-IV/55 (Notification No.5/2020) dtd.11/01/2021
To amend notification No. 12 dtd. 29-06-2017 (Rate) {FTX.56/201725 dtd. 29-06-2017} so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020.

(o)FTX.56/2017/Pt-II/714 (Notification No. 07/2021) dtd. 07/03/2022
Seeks to further amend Notification No. FTX.56/2017/25 dated the 29th June, 2017 (Notification No.12/2017-State Tax Rate) (“Services exemption notification”), in order to adhere to the recommendations of 45th GST Council meeting held on September 17, 2021.

(p)FTX.56/2017/Pt-VI/58 (Notification No. 16/2021) dtd. 07/02/2022
Seeks to further amend notification No. FTX.56/2017/25 dtd. 29/06/2017 in order to adhere to the recommendations of 45th GST Council meeting (No. 12/2017-State Rate).

(q)eCF No.168833/251 dtd. 14.09.2023
Seeks to amend Notification No 12/2017- State Tax (Rate).

(r)ecf No.151446/252 dtd. 06/04/2023
Seeks to amend notification No. 12/2017- State Tax (Rate).

(s)eCF No.183190/106 dtd. 10/05/2023
Seeks to amend notification No. 12/2017- State Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023.

13.

FTX.56/2017/26 (Notification No.13/2017) dtd. 29/06/2017

Reverse charge for specified supply of services under section 9(3).

(a) FTX.56/2017/117 (Notification No. 22/2017) dtd. 11/09/2017

Seeks to amend notification No.FTX.56/2017/26Dated 29th June, 2017 (No.13/2017) to amend RCM provisions for GTA and to insert explanation for LLP.

(b) FTX.56/2017/191 (Notification No.33/2017) dtd. 01/12/2017

Seeks to amend notification No. 13/2017-CT(R) / No. FTX.56/2017/26 dtd. 29/06/2017 regarding services provided by Overseeing Committee members to RBI under RCM./ No. FTX.56/2017/26 dtd. 29/06/2017 (State).

Seeks to amend notification No. 13/2017, so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under SGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM).

(d) FTX.56/2017/Pt-III/133 (Notification No.15/2018) dtd.24/09/2018

Seeks to amend notification No. 13/2017 (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM).

(e) FTX.56/2017/Pt-I/207 (Notification No.29/2018) dtd.28/02/2019

Seeks to amend notification No. 13/2017- (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.

(f) FTX.56/2017/Pt-II/268 (Notification No.05/2019) dtd.03/06/2019
Seeks to amend notification No. 13/2017- Statel Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector.

(g) FTX.56/2017/Pt-III/320 (Notification No.22/2019) dtd.30/12/2019
Seeks to amend notification No. 13/2017 [FTX.56/2017/26 dated the 29th June, 2017] so as to notify services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019.

(h) FTX.56/2017/Pt-III/429 (Notification No.29/2019) dtd.17/03/2020
To amend notification No. 13/ 2017 [FTX.56/2017/26 dated the 29th June, 2017] so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019.

(i) eCF No.168833/256 dtd. 14.09.2023
Seeks to amend Notification No 13/2017- State Tax (Rate).

(j) eCF No.183190/107 dtd. 10/05/2023
Seeks to amend notification No. 13/2017- State Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023.

14.

FTX.56/2017/27 (Notification No.14/2017) dtd. 29/06/2017

Activities not to be considered neither supply of goods nor services.

(a) FTX.56/2017/Pt-III/136 (Notification No.16/2018) dtd.24/09/2018

Seeks to amend notification No. 14/2017 (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service.

15.

FTX.56/2017/28 (Notification No.15/2017) dtd. 29/06/2017

No refund for unutilized tax credit of certain supply of services under section 54(3).

16.

FTX.56/2017/29 (Notification No.16/2017) dtd. 29/06/2017

Refund for United Nation or Specified Internation organizational and Foreign Diplomatic Mission or Consular post in India or Diplomatic Agents or carrier consular officer posted therein under section 55.

17.

FTX.56/2017/30 (Notification No.17/2017) dtd. 29/06/2017

Tax shall be paid by the Electronic Commerce operator for certain category of the Services under section 9(5).

(a) FTX_56_2017_125 (Notification No. 23/2017) dtd. 11/09/2017

Seeks to amend Notification No. FTX.56/2017/30 (No.17/2017) DT.29-06-2017 to make Electronic Commerce Operator (ECO) responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc.

(b) FTX.56/2017/Pt-VI/59 (Notification No. 17/2021) dtd. 07/02/2022
Seeks to further amend notification No. FTX.56/2017/20 dtd. 29/06/2017 in order to adhere to the recommendations of 45th GST Council meeting (No. 7/2017-State Rate).

18.

FTX.56/2017/80 (Notification No. 19/2017) dtd. 11/09/2017

Seeks to reduce SGST rate on specified parts of tractors from 14% to 9 %.

19.

FTX.90/2016/188 (Notification No. 26/2017) dtd. 25/10/2017

Exempt certain supplies to NPCIL.

20.

FTX.56/2017/Pt-I/83 (Notification No. 30/2017) dtd. 25/10/2017

Exempting supply of services associated with transit cargo to Nepal and Bhutan.

21.

FTX.56/2017/206 (Notification No. 37/2017) dtd. 01/12/2017

Seeks to prescribe Central Tax rate on the leasing of motor vehicles.

22.

FTX.56/2017/Pt-III/24 (Notification No. 39/2017) dtd. 01/12/2017

Seeks to reduce GST rate on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government.

(a)FTX.56/2017/Pt-II/718 (Notification No. 11/2021) dtd. 07/03/2022
Seeks to amend Notification No. FTX.56/2017/Pt-III/24 dated the 1st December, 2017 (Notification No. 39/2017-State Tax Rate) in order to adhere to the recommendations of 45th GST Council meeting.

23.

FTX.56/2017/Pt-III/28 (Notification No. 40/2017) dtd. 01/12/2017

Seeks to prescribe Central Tax rate of 0.05% on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.

24.

FTX.56/2017/Pt-II/75 (Notification No. 45/2017) dtd. 14/12/2017

Seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions.

(a) FTX.56/2017/Pt-III/82 (Notification No. 9/2018) dtd. 21/02/2018

Seeks to amend notification No. 45/2017, so as to correct name of certain department/institution.

(b) eCF No.168833/274 dtd. 14.09.2023
Rescinds notification No. 45/2017- State Tax (Rate).

25.

FTX.56/2017/Pt-III/72 (Notification No. 4/2018) dtd. 21/02/2018

Seeks to provide special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa.

26.

FTX.56/2017/Pt-III/74 (Notification No. 5/2018) dtd. 21/02/2018

Seeks to exempt Central Government’s share of Profit Petroleum from State tax.

27.

FTX.56/2017/Pt-III/146 (Notification No.21/2018) dtd.24/09/2018

Seeks to prescribe concessional SGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it's 28th meeting held on 21.07.2018.

(a)FTX.56/2017/Pt-III/649 (Notification No. 20/2021) dtd. 24/06/2022
Seeks to further amend notification No. FTX.56/2017Pt-III/465 dtd. 24/09/2018 in order to adhere to the recommendations of 45th GST Council meeting.

28.

FTX.56/2017/Pt-I/202 (Notification No.26/2018) dtd.28/02/2019

Seeks to exempt state tax on supply of gold by nominated agencies to registered persons.

(a) FTX.56/2017/391 (Corrigendum) dtd. 04/03/2019

Corregendum to Notification No. FTX.56/2017/Pt-I/202 dtd. 28/02/2018

(b) FTX.56/2017/Pt-III/334 (Notification No.17/2019) dtd.30/12/2019
Seeks to amend notification No. 26/2018 [FTX.56/2017/Pt-I/202 dated the 28th February, 2019], so as to exempt Assam GST on supplies of silver and platinum by nominated agencies to registered persons

29.
FTX.56/2017/474 (Notification No.11/2019) dtd.05/09/2019
Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigration counters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund.

(a) FTX.56/2017/Pt-III/335 (Notification No.18/2019) dtd.30/12/2019
Seeks to amend notification No. 2/2019 [FTX.56/2017/Pt-II/189 dated the 3rd June, 2019], so as to exclude manufacturers of aerated waters from the purview of composition scheme.

30.
FTX.56/2017/Pt-II/270 (Notification No.06/2019) dtd.03/06/2019
Seeks to notify certain class of persons by exercising powers conferred under section 148 of Assam GST Act, 2017.

(a) FTX.56/2017/Pt-V/64 (Notification No. 03/2021) dtd. 24/01/2022
Seeks to amend notification No. 06/2019 (Rate) [FTX.56/2017/Pt-II/270 dtd. 03/06/2019] so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021.

31.
FTX.56/2017/Pt-II/272 (Notification No.07/2019) dtd.03/06/2019
Seeks to notify certain services to be taxed under RCM under section 9(4) of Assam GST Act as recommended by Goods and Services Tax Council for real estate sector.

(a) FTX.56/2017/Pt-III/326 (Notification No.24/2019) dtd.30/12/2019
Seeks to amend notification No. 7/2019 [FTX.56/2017/Pt-II/272 dated the 3rd June, 2019] by amending the entry related to cement.

32.
FTX.56/2017/474 (Notification No.11/2019) dtd.05/09/2019
Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigration counters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund.

33.
FTX.56/2017/Pt-III/336 (Notification No.19/2019) dtd.30/12/2019
Seeks to exempt supply of goods for specified projects under FAO.

34.
FTX.56/2017/Pt-III/327 (Notification No.25/2019) dtd.30/12/2019
Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 7(2) of Assam GST Act, 2017.

35.
FTX.56/2017/Pt-V/77 (Notification No. 05/2021) dtd. 24/01/2022
Seeks to provide the concessional rate of SGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021.

36.
FTX.56/2017/Pt-II/719 (Notification No. 12/2021) dtd. 07/03/2022
Seeks to further extended the duration of concessional rate benefit on specified drugs used in COVID treatment as well as further reduces GST rate on other specified drugs used in COVID treatment in order to adhere to the recommendations of 45th GST Council meeting.

37.
FTX.56/2017/Pt-VI/91 (Notification No. 02/2022) dtd. 04/07/2022
Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC , as recommended by 45 GSTC.

(a) eCF No.168833/273 dtd. 14.09.2023
Seeks to amend notification No. 2/2022- State Tax (Rate).

38.
eCF No. 703778/331 dtd. 17/09/2025
Seeks to notify GST rate on fly ash bricks, fly ash aggregates, fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, earthen or roofing tiles.

39.
eCF No.703778/493 dated 13-03-2026(Notification No.1/2026)
Assam Goods and Services Tax(Amendment) Rules, 2026.

GST Notification(State Tax(Rate))

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