In exercise of the powers conferred by sub-section (3) of section 1 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam is hereby pleased to appoint the 1st day of January, 2022, as the date on which the provisions of section 7, section 16, section 74, section 75, section 83, section 107, section 129, section 130, section 151. section 152 and Schedule-II of the Assam Goods and Services Tax (Amendment) Act, 2021 (Act No. XXI of 2021), shall come into force.

This notification shall be deemed to have been issued on 21st day of December, 2021.

JAYANT NARLIKAR,

Commissioner & Secretary to the Government of Assam,

Finance (Taxation) Department.