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Government Of Assam Finance Commissionerate of Taxes

GST Notification(State Tax(Rate))

GOODS AND SERVICES TAX Notifications
Sl. No.
Notification No. and Date of Issue.
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1.
FTX.56/2017/14 (Notification No.1/2017) dtd. 29/06/2017
 
(a) FTX.56/2017/47 (Notification No.18/2017) dtd. 12/07/2017
 
(b) FTX.56/2017/56 dtd. 12/07/2017
 
(c) FTX.56/2017/PT-I/7 dtd. 31/07/2017
 
(d) FTX.90/2016/104 dtd. 08/08/2017
 
(e) FTX.56/2017/Pt-I/66 (Notification No.27/2017) dtd. 25/10/2017
 
(f) FTX.56/2017/194 (Notification No.34/2017) dtd. 01/12/2017
 
(g) FTX.56/2017/Pt-II/59 (Notification No.41/2017) dtd. 14/12/2017
 
(h) FTX.56/2017/Pt-III/76 (Notification No.6/2018) dtd. 21/02/2018
 
(i) FTX.56/2017/Pt-III/148 (Corregendum to Notification No.6/2018) dtd. 24/09/2018
 
(j) FTX.56/2017/Pt-III/80 (Notification No.8/2018) dtd. 21/02/2018
 
(k) FTX.56/2017/Pt-III/140 (Notification No.18/2018) dtd. 24/09/2018
 
(l) FTX.56/2017/Pt-I/198 (Notification No.24/2018) dtd. 28/02/2019
  (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.
2.
FTX.56/2017/15 (Notification No.2/2017) dtd.29/06/2017
 
(a) FTX.56/2017/PT-I/39 dtd. 31/07/2017
 
(b) FTX.90/2016/105 dtd. 08/08/2017
 
(c) FTX.56/2017/Pt-I/69 (Notification No.28/2017) dtd. 25/10/2017
 
(d) FTX.56/2017/198 (Notification No.35/2017) dtd. 01/12/2017
 
(e) FTX.56/2017/Pt-II/65 (Notification No.42/2017) dtd. 14/12/2017
 
(f) FTX.56/2017/Pt-III/78 (Notification No.7/2018) dtd. 21/02/2018
 
(g) FTX.56/2017/Pt-III/142 (Notification No.19/2018) dtd.24/09/2018
 
(h) FTX.56/2017/Pt-I/200 (Notification No.25/2018) dtd.28/02/2019
  (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.
3.
FTX.56/2017/16 (Notification No.3/2017) dtd. 29/06/2017
  (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]
4.
FTX.56/2017/17 (Notification No.4/2017) dtd. 29/06/2017
 
(a) FTX.56/2017/203 (Notification No.36/2017) dtd. 01/12/2017
 
(b) FTX.56/2017/Pt-II/69 (Notification No.43/2017) dtd. 14/12/2017
 
(c) FTX.56/2017/247 (Notification No. 11/2018) dtd 29/06/2018
5.
FTX.56/2017/18 (Notification No.5/2017) dtd. 29/06/2017
 
(a) FTX.56/2017/Pt-I/72 (Notification No.29/2017) dtd. 25/10/2017
 
(b) FTX.56/2017/Pt-II/72 (Notification No.44/2017) dtd. 14/12/2017
 
(c) FTX.56/2017/Pt-III/144 (Notification No.20/2018) dtd.24/09/2018
6.
FTX.56/2017/19 (Notification No.6/2017) dtd. 29/06/2017
7.
FTX.56/2017/20 (Notification No.7/2017) dtd. 29/06/2017
8.
FTX.56/2017/21 (Notification No.8/2017) dtd. 29/06/2017
 
(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
 
(c) FTX.56/2017/Pt-III/256 (Notification No. 12/2018) dtd. 25/07/2018
 
(d) FTX.56/2017/Pt-I/128 (Notification No. 22/2018) dtd.14/09/2018
 
(e) FTX.56/2017/Pt-II/150 (Notification No.01/2019) dtd.28/02/2019
9.
FTX.56/2017/22 (Notification No.9/2017) dtd. 29/06/2017
10.
FTX.56/2017/23 (Notification No.10/2017) dtd. 29/06/2017
11.
FTX.56/2017/24 (Notification No.11/2017) dtd. 29/06/2017
 
(a) FTX.56/2017/91 (Notification No. 20/2017) dtd. 11/09/2017
 
(b) FTX.90/2016/176 (Notification No.24/2017) dtd. 25/10/2017
 
(c) FTX.56/2017/182 (Notification No.31/2017) dtd. 01/12/2017
 
(d) FTX.56/2017/Pt-II/77 (Notification No.46/2017) dtd. 14/12/2017
 
(e) FTX.56/2017/Pt-III/66 (Notification No.1/2018) dtd. 21/02/2018
 
(f) FTX.56/2017/Pt-III/129 (Notification No.13/2018) dtd.24/09/2018
 
(g) FTX.56/2017/Pt-III/138 (Notification No.17/2018) dtd.24/09/2018
 
(h) FTX.56/2017/Pt-I/204 (Notification No.27/2018) dtd.28/02/2019
 
(i) FTX.56/2017/Pt-I/209 (Notification No.30/2018) dtd.28/02/2019
  (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.
12.
FTX.56/2017/25 (Notification No.12/2017) dtd. 29/06/2017
 
(a) FTX.56/2017/106 (Notification No. 21/2017) dtd. 11/09/2017
 
(b) FTX.90/2016/184 (Notification No.25/2017) dtd. 25/10/2017
 
(c) FTX.56/2017/187 (Notification No.32/2017) dtd. 01/12/2017
 
(d) FTX.56/2017/Pt-II/82 (Notification No.47/2017) dtd. 14/12/2017
 
(e) FTX.56/2017/Pt-III/68 (Notification No.2/2018) dtd. 21/02/2018
 
(f) FTX.56/2017/Pt-III/131 (Notification No.14/2018) dtd.24/09/2018
 
(g) FTX.56/2017/Pt-III/161 dtd.31/10/2018
 
(h) FTX.56/2017/Pt-I/206 (Notification No.28/2018) dtd.28/02/2019
  (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.
13.
FTX.56/2017/26 (Notification No.13/2017) dtd. 29/06/2017
 
(a) FTX.56/2017/117 (Notification No. 22/2017) dtd. 11/09/2017
 
(b) FTX.56/2017/191 (Notification No.33/2017) dtd. 01/12/2017
 
(c) FTX.56/2017/Pt-III/70 (Notification No.3/2018) dtd. 21/02/2018
 
(d) FTX.56/2017/Pt-III/133 (Notification No.15/2018) dtd.24/09/2018
 
(e) FTX.56/2017/Pt-I/207 (Notification No.29/2018) dtd.28/02/2019
  (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.
14.
FTX.56/2017/27 (Notification No.14/2017) dtd. 29/06/2017
 
(a) FTX.56/2017/Pt-III/136 (Notification No.16/2018) dtd.24/09/2018
15.
FTX.56/2017/28 (Notification No.15/2017) dtd. 29/06/2017
16.
FTX.56/2017/29 (Notification No.16/2017) dtd. 29/06/2017
17.
FTX.56/2017/30 (Notification No.17/2017) dtd. 29/06/2017
 
(a) FTX_56_2017_125 (Notification No. 23/2017) dtd. 11/09/2017
18.
FTX.56/2017/80 (Notification No. 19/2017) dtd. 11/09/2017
19.
FTX.90/2016/188 (Notification No. 26/2017) dtd. 25/10/2017
20.
FTX.56/2017/Pt-I/83 (Notification No. 30/2017) dtd. 25/10/2017
21.
FTX.56/2017/206 (Notification No. 37/2017) dtd. 01/12/2017
22.
FTX.56/2017/Pt-III/24 (Notification No. 39/2017) dtd. 01/12/2017
23.
FTX.56/2017/Pt-III/28 (Notification No. 40/2017) dtd. 01/12/2017
24.
FTX.56/2017/Pt-II/75 (Notification No. 45/2017) dtd. 14/12/2017
 
(a) FTX.56/2017/Pt-III/82 (Notification No. 9/2018) dtd. 21/02/2018
25.
FTX.56/2017/Pt-III/72 (Notification No. 4/2018) dtd. 21/02/2018
26.
FTX.56/2017/Pt-III/74 (Notification No. 5/2018) dtd. 21/02/2018
27.
FTX.56/2017/Pt-III/146 (Notification No.21/2018) dtd.24/09/2018
28.
FTX.56/2017/Pt-I/202 (Notification No.26/2018) dtd.28/02/2019
 
(a) FTX.56/2017/391 (Corrigendum) dtd. 04/03/2019
  (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.
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.