In exercise of the powers conferred by section 168 of the Assam Goods and Services Tax Act, 2017 (Assam Act No, XVIII of 2019), read with sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017, the Commissioner of State tax, Assam, on being satisfied that it is necessary in the public interest so to do, on the recommendations on the Council, is hereby pleased to rescind the notification No, CT/GST-14/2017/278 dated the 19th October, 2020, published in the Assam Gazette, Extraordinary, vide No. 454 dated the 21st October, 2020 except as respects things done or omitted to be done before such rescission.

This notification shall be deemed to have been issued on the 10th day of November, 2020.

ANURAG GOEL,

Commissioner of State Tax, Assam,

Dispur, Guwahati.