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

No. 349 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. E.O.G No. 691-100 + 10 - 29 - 6 - 2017.

No.FTX.56/2017/28.- In exercise of the powers conferred by sub-section (3) of section 54 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 recommendations of the Council,

is hereby pleased to notify that no refund of unutilised input tax credit shall be allowed under sub-section

(3) of section 54 of the said Assam Goods and Services Tax Act,2017, in case of supply of services

specified in sub-item (b) of item 5 of Schedule II of the Assam Goods and Services Tax Act.

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