No. 481 LLE 45-2018-628 Dated 26-09-18

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EXTRAORDINARY

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PUBLISHED BY THE AUTHORITY

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No. 481 Dispur, Wednesday, 3rd October, 2018, 11th Asvina, 1940 (S. E.)

GOVERNMENT OF ASSAM

ORDERS BY THE GOVERNOR

ASSAM LEGISLATIVE ASSEMBLY SECRETARIAT

NOTIFICATION

The 26th September, 2018

THE ASSAM TAXATION

(ON SPECIFIED LANDS) (AMENDMENT) BILL, 2018

A

BILL

.

.

HIMANTA BISWA SARMA,

Minister, Finance.

M. K. DEKA, Principal Secretary, Assam Legislative Assembly.

M. K. DEKA, Principal Secretary, Assam Legislative Assembly.

THE ASSAM GOODS AND SERVICES TAX

(AMENDMENT) BILL, 2018

A

BILL

HIMANTA BISWA SARMA,

Minister, Finance.

M. K. DEKA, Principal Secretary, Assam Legislative Assembly.

Explanation – For the purposes of this clause–

(1) the expression "competent authority" means the Government or any authority authorised to issue completion certificate under any law for the time being in force and in case of non- requirement of such certificate from such authority, from any of the following namely– (i) an architect registered with the Council of Architecture constituted under the architects Act, 1972; or

(ii) a chartered engineer registered with the Institution of Engineers (India); or

(iii) a licensed surveyor of the respective local body of the city or town or village or development or planning authority;

(2) the expression "construction" includes additions, alterations, replacements or remodeling of any existing civil structure;

(a) temporary transfer or permitting the use or enjoyment of any intellectual property right;

(b) development, design, programming, customisation, adaptation, upgradation, enhancement, implementation of information technology software;

(e) agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act; and

(f) transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration.

6. Composite supply

The following composite supplies shall be treated as a supply of services, namely:–

(a) works contract as defined in clause (119) of section 2; and

(b) supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (other than alcoholic liquor for human consumption) where such supply or service is for cash, deferred payment or other valuable consideration.

7. Supply of Goods

The following shall be treated as supply of goods, namely :–

Supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration.

SCHEDULE III

ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A

SUPPLY OF GOODS NOR A SUPPLY OF SERVICES

1. Services by an employee to the employer in the course of or in relation to his employment.

2. Services by any court or Tribunal established under any law for the time being in force.

3. (a) the functions performed by the Members of Parliament, Members of State Legislature, Members of Panchayats, Members of Municipalities and Members of other local authorities;

(b) the duties performed by any person who holds any post in pursuance of the provisions of the Constitution in that capacity; or

(c) the duties performed by any person as a Chairperson or a Member or a Director in a body established by the Central Government or a State Government or local authority and who is not deemed as an employee before the commencement of this clause.

4. Services of funeral, burial, crematorium or mortuary including transportation of the deceased.

5. Sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building.

6. Actionable claims, other than lottery, betting and gambling.

Explaination – For the purposes of paragraph 2 the term "court" includes District Court, High Court and Supreme Court.

M. K. DEKA, Principal Secretary, Assam Legislative Assembly.

Guwahati : Printed and Published by the Dy. Director (P & S), Directorate of Printing & Stationery, Assam, Guwahati-21. Extraordinary Gazette No. 961 - 10 + 10 - 03 - 10 - 2018. (visit at– dpns.assam.gov.in)