In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017. hereinafter referred to as the principal rules, namely:-

1. Short titte and Commencement.

(1) These rules may be called the Assam Goods and Services Tax (Seventh Amendment) Rules, 2018.

(2) They shall come into force with effect from 12th day of June 2018.

2. Amendment in rule 125

In the principal rules, in rule 125, for the words "Directorate General of Safeguards", the words "Directorate General of Anti-profiteering shall be substituted;

3. Amendment in rule 129

In the principal rules, in rule 129, for the words "'Directorate General of Safeguards", wherever they occur, the words ''Directorate General of Anti-profiteering'' shall be substituted;

4. Amendment in rule 130

In the principal rules, in rule 130, in sub-rule (2). for the words "Directorate General of Safeguards", at both places where they occur, the words "Directorate General of Anti-profiteering"' shall be substituted;

5. Amendment in rule 131

In the principal rules, in rule 131, for the words "Directorate General of Safeguards", the words "Directorate General of Anti-profiteering" shall be substituted;

6. Amendment in rule 132

In the principal rules, in rule 132, in sub-rule (1), for the words "Directorate General of Safeguards", the words "Directorate General of Anti-profiteering" shall be substituted;

7. Amendment in rule 133

In the principal rules, in rule 133, for the words "Directorate General of Safeguards", wherever they occur, the words "Directorate General of Anti-profiteering" shall be substituted;

V. B. PYARELAL,

Additional Chief Secretary to the Government of Assam,

Finance Department.