In exercise of the powers conferred by sub-section (2) of section 11 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam, hereby appoints the 1st day of Fehruary, 2019, as the date on which the provisions of the Assam Goods and Services Tax (Amendment) Act, 2018 (Assam Act No. XXV of 2018), except clause (1) of section 8, section 17, section 18 and clause (1) of section 20, shall come into force.

This notification shall be deemed to come into force with effect from the 1st day of February, 2019.

RAJIV KUMAR BORA,

Additional Chief Secretary to the Government of Assam,

Finance Department.