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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— 481 ø√˙¬Û≈¬1, ¬ı≈Ò¬ı±1, 3 ’À"√±¬ı1√, 2018, 11 ’±ø˝√Ú, 1940 (˙fl¡)
No. 481 Dispur, Wednesday, 3rd October, 2018, 11th Asvina, 1940 (S. E.)
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GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
ASSAM LEGISLATIVE ASSEMBLY SECRETARIAT
NOTIFICATION
The 26th September, 2018
THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 3, 2018
THE ASSAM TAXATION
(ON SPECIFIED LANDS) (AMENDMENT) BILL, 2018
A
BILL
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THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 3, 2018
HIMANTA BISWA SARMA,
Minister, Finance.
M. K. DEKA,
Principal Secretary,
Assam Legislative Assembly.
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THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 3, 2018
M. K. DEKA,
Principal Secretary,
Assam Legislative Assembly.
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THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 3, 2018
THE ASSAM GOODS AND SERVICES TAX
(AMENDMENT) BILL, 2018
A
BILL
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THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 3, 2018
HIMANTA BISWA SARMA,
Minister, Finance.
M. K. DEKA,
Principal Secretary,
Assam Legislative Assembly.
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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.
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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)
3236
M. K. DEKA,
Principal Secretary,
Assam Legislative Assembly.
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.