THE ASSAM GOODS AND SERVICES TAX ACT, 2017 Notifications
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NOTIFICATION No.FTX.56/2017/Pt-I/444-STATE TAX, Dated 19th August, 2020

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: 0f 2017

1. Short title and commencement

(1)These rules may be called the Assam Goods and Services Tax (Seventh Amendment) Rules, 2020.

(2) They shall be deemed to have come into force with effect from the Is1 day of April, 2020.

2. Amendment in rule 7

In the principal Rules, in rule 7, for the existing Table, the following Table shall be substituted, namely: -

"Table

SI. No,	Section under which composition levy is opted	Category of registered persons	Rate of tax
(1)	(1A)	(2)	(3)
1.	Sub-sections (1) and (2) of section 10	Manufacturers, other than manufacturers of such goods as may be notified by the Government	half per cent, of the turnover in the State
2.	Sub-sections (1) and (2) of section 10	Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule 11	two and a half per cent, of the turnover in the State
3.	Sub-sections (1) and (2) of section 10	Any other supplier eligible for composition levy under sub-sections (1) and (2) of section 10	half per cent, of the turnover of taxable supplies of goods and services in the State
4.	Sub-section (2A) of section 10	Registered persons not eligible under the composition levy under subsections (1) and (2), but eligible to opt to pay tax under sub-section (2A), of section 10	three per cent, of the turnover of supplies of goods and services in the State.".

SHYAM JAGANNATHAN,

Commissioner & Secretary to the

Government of Assam,

Finance (Taxation) Department.