The Assam Goods and Services Tax Act, 2017
Preamble
Registered No .- 768/97 THE ASSAM GAZETTE GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR LEGISLATIVE DEPARTMENT : : : LEGISLATIVE BRANCH laC NOTIFICATION The 1st June, 2017 No. LGL.123/2017/11 .- The following Act of the Assam Legislative Assembly which received the assent of the Governor on 24th May, 2017 is hereby published for general information. ASSAM ACT NO. XXVIII OF 2017 (Received the assent of the Governor on 24th May, 2017) THE ASSAM GOODS AND SERVICES TAX ACT, 2017 AN ACT Preamble. to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Assam and the matters connected therewith or incidental thereto It is hereby enacted in the Sixty-eighth Year of Republic of India as follows :- CHAPTER I PRELIMINARY Short title, extent and commencement.
Sections
Type to filter. 157 sections.
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- 2
- 3
- 4
- 5
- 6
- 8
- 9
- 10Composition levy
- 11
- 12
- 13
- 14
- 15
- 16
- 17
- 18
- 20
- 21
- 22
- 24
- 25Procedure for Registration
- 26
- 27
- 28
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- 30
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- 36
- 37
- 38
- 40
- 41
- 42
- 43
- 44
- 45
- 46
- 47
- 48
- 49
- 50
- 51
- 52Collection of tax at source
- 57
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- 64
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- 66Special andit
- 67
- 68
- 69
- 70
- 71
- 72
- 73
- 74
- 75
- 76
- 77
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- 79Recovery of tax
- 80
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- 82
- 83
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- 85
- 86
- 87
- 88
- 90
- 91
- 92
- 93
- 94
- 96
- 97
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- 100
- 101
- 102
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- 143
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- 146Common Portal
- 147Deemed Exports
- 148
- 149
- 150
- 151
- 152
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- 156
- 157
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- 159
- 160
- 161
- 162
- 163
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- 166
- 167
- 168
- 169
- 170
- 171
- 172
- 173
Provenance. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/fdbd939d-814c-496c-be80-1a4eb655bc6f.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/0ebad97c-7474-4c53-a1c0-f3c3582cb481/content).
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Every one of the 157 sections of this Act has its own page. This page is not a substitute for legal advice.