In exercise of the powers conferred by sub-clause (iii)(A) of clause (b) of sub-section (5) of section 17 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam hereby specifies that the input tax credit of rent-a-cab, life insurance and health insurance would be available in case the provision of these services is obligatory for an employer to provide to its employees under any law for the time being in force.

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

V. B. PYARELAL,

Additional Chief Secretary' to the Government of Assam,

Finance Department.