In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017 (Assam Act No.XXVlII of 2017), the Governor of Assam is hereby pleased to appoint the 21st day of April, 2020 as the date on which the provision of clause (c) of SI. No. 9 and SI. No, 25 of Assam Goods and Services Tax (fourth Amendment) Rules, 2019 (hereinafter referred to as the "said rules") made vide noiiticaiion No.FTX. 56/20l7/472 dated the 5th September, 2019 issued by the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, No. 389, dated the 10th Septemher, 2019, shall come into force.

This notification shall be deemed to have been issued on 28th April, 2020

S. JAGANNATHAN,

Commissioner & Secretary to the Government of Assam,

Finance Department.