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Registered No.-768/97

THE ASSAM GAZETTE

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EXTRAORDINARY

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PUBLISHED BY THE AUTHORITY

Ú— 344 ø√˙¬Û≈¬1, ¬ı‘˝√¶ÛøÓ¬¬ı±1, 29 Ê≈√Ú, 2017, 8 ’±˝√±1, 1939 (˙fl¡)

No. 344 Dispur, Thursday, 29th June, 2017, 8^th Asadha, 1939 (S.E.)

GOVERNMENT OF ASSAM

ORDERS BY THE GOVERNOR

FINANCE (TAXATION) DEPARTMENT

NOTIFICATION

The 29^th June, 2017

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V. B. PYARELAL,

Additional Chief Secretary to the Government of Assam,

Finance Department.

Guwahati :- Printed and Published by the Dy. Director (P & S), Directorate of Printing & Stationery, Assam, Guwahati-21.

Extraordinary Gazette No. 687 - 100 + 10 - 29 - 06 - 2017. (visit at– www.dpns.assam.gov.in)

No. FTX. 56/2017/23.– In exercise of the powers conferred under the proviso to sub-section (1)

of section 11 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the

Governor of Assam, on being satisfied that it is necessary in the public interest so to do, on the recommen-

dations of the Council, hereby exempts intra-State supplies of second hand goods received by a registered

person, dealing in buying and selling of second hand goods and who pays the State tax on the value of

outward supply of such second hand goods as determined under sub-rule (5) of rule 32 of the Assam

Goods and Services Tax Rules, 2017, from any supplier, who is not registered, from the whole of the State

tax leviable thereon under sub-section (4) of section 9 of the Assam Goods and Services Tax Act, 2017

(Assam Act No. XXVIII of 2017).

This notification shall come into force with effect from the 1st day of July, 2017.