In exercise of the powers conferred by section 17 of the Assam Value Added Tax Act, 2003 (Assam Act No. VIII of 2005), hereinafter referred to as the principal Act, the Governor of Assam, is hereby pleased to make the following amendment by way of modification of the rate of tax substituting serial number 3 with entries thereto in the Fourth Schedule to the principal Act, in the manner hereinafter appearing, namely

In the principal Act, in the Fourth Schedule, for the existing serial number 3 with entries thereto shall be substituted with the following, namely

This notification shall come into force with effect from the 19th April, 2023.

SAMIR K. SINHA,

Principal Secretary to the Government of Assam,

Finance Department.