# The Assam Goods and Services Tax Act, 2017, Section 173

- Act: The Assam Goods and Services Tax Act, 2017 (Act 28 of 2017)
- Source URL: https://indiacode.ecourtsindia.com/assam-goods-services-tax-act-2017/section/173/

## Text

(1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, in the Gauhati Municipal Corporation Act, 1971, in section 144,- Assam Act 1 of 1973 (a) in sub-section (1), clause (d) shall be omitted; (b) in sub-section (2), clause (i) shall be omitted. (2) Save as otherwise provided in this Act, on and from the date of commencement of this Act, the provisions, under any State law, authorizing levy and collection of taxes by a Municipality or a District Council or a Regional Council or any other authority shall stand annulled or rescinded or modified, as the case may be, to the extent such taxes are the subject matter of Entry 52 relating to levy of entry tax/octroi, Entry 54 relating to levy of tax on sale or purchase of goods, Entry 55 relating to levy of tax on advertisements and Entry 62 relating to levy of tax on luxuries, including entertainments, amusements, betting and gambling, of the State List of the Seventh Schedule of the Constitution, as amended by the Constitution (One Hundred and First Amendment) Act,2016. Repeal and saving. 174. (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, (i) the Assam Value Added Tax Act,2003, except in respect of goods included in the Entry 54 of the State List of the Seventh Schedule to the Constitution, Assam Act VIII of 2005 (ii) the Assam Entry Tax Act, 2008, Assam Act XII of 2008 (iii) the Assam Amusements and Betting Tax Act, 1939, Assam Act VI of 1939 (iv) the Assam Tax on Luxuries (Hotels, Lodging Houses and Hospitals) Act, 1989, Assam Act V of 1989 (v) the Assam Health Infrastructure and Services Development Fund Act, 2009 Assam Act XVII of 2009 (hereafter referred to as the repealed Acts) are hereby repealed. (3) The Authority referred to in sub-section (2) shall exercise such powers and discharge such functions as may be prescribed. (2) The repeal of the said Acts and the amendment of the Acts specified in section 173 (hereafter referred to as "such amendment" or "amended Act", as the case may be) to the extent mentioned in sub-section (1) or section 173 shall not- (a) revive anything not in force or existing at the time of such amendment or repeal; or (b) affect the previous operation of the amended Acts or repealed Acts and orders or anything duly done or suffered thereunder; or (c) affect any right, privilege, obligation, or liability acquired, accrued or incurred under the amended Acts or repealed Acts or orders under such repealed or amended Acts: Provided that any tax exemption granted as an incentive against investment through a notification shall not continue as privilege if the said notification is rescinded on or after the appointed day; or (d) affect any tax, surcharge, penalty, fine, interest as are due or may become due or any forfeiture or punishment incurred or inflicted in respect of any offence or violation committed against the provisions of the amended Acts or repealed Acts; or (e) affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other legal proceedings or recovery of arrears or remedy in respect of any such tax, surcharge, penalty, fine, interest, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, and any such investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and other legal proceedings or recovery of arrears or remedy may be instituted, continued or enforced, and any such tax, surcharge, penalty, fine, interest, forfeiture or punishment may be levied or imposed as if these Acts had not been so amended or repealed; or (f) affect any proceedings including that relating to an appeal, revision, review or reference, instituted before, on or after the appointed day under the said amended Acts or repealed Acts and such proceedings shall be continued under the said amended Acts or repealed Acts as if this Act had not come into force and the said Acts had not been amended or repealed. (3) The mention of the particular matters referred to in section 173 and sub-section (1) of this section shall not be held to prejudice or affect the general application of section 3 of the Assam General Clauses Act, 1915 with regard to the effect of repeal. Assam Act II of 1915 SCHEDULE I [Section 7] ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION 1. Permanent transfer or disposal of business assets where input tax credit has been availed on such assets. 2. Supply of goods or services or both between related persons or between distinct persons as specified in section 25, when made in the course or furtherance of business: Provided that gifts not exceeding fifty thousand rupees in value in a financial year by an employer to an employee shall not be treated as supply of goods or services or both. 3. Supply of goods- (a) by a principal to his agent where the agent undertakes to supply such goods on behalf of the principal; or (b) by an agent to his principal where the agent undertakes to receive such goods on behalf of the principal. 4. Import of services by a taxable person from a related person or from any of his other establishments outside India, in the course or furtherance of business. IndiaCod with SCHEDULE II [Section 7] ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES 1. Transfer (a) any transfer of the title in goods is a supply of goods; (b) any transfer of right in goods or of undivided share in goods without the transfer of title thereof, is a supply of services; (c) any transfer of title in goods under an agreement which stipulates that property in goods shall pass at a future date upon payment of full consideration as agreed, is a supply of goods. 2. Land and Building (a) any lease, tenancy, easement, licence to occupy land is a supply of services; (b) any lease or letting out of the building including a commercial, industrial or residential complex for business or commerce, either wholly or partly, is a supply of services. 3. Treatment or process Any treatment or process which is applied to another person's goods is a supply of services. 4. Transfer of business assets (a) where goods forming part of the asset Os goods. disposed of by or under the directions of the person carrying on the business so as no longer to form part of those assets, whether or not for a consideration, such transfer or disposal is a supply of goods by the person; (b) where, by or under the direction of a person carrying on a business, goods held or used for the purposes of the business are put to any private use or are used, or made available to any person for use, for any purpose other than a purpose of the business, whether or not for a consideration, the usage or making available of such goods is a supply of services; (c) where any person ceases to be a taxable person, any goods forming part of the assets of any business carried on by him shall be deemed to be supplied by him in the course or furtherance of his business immediately before he ceases to be a taxable person, unless- (i) the business is transferred as a going concern to another person; or (ii) the business is carried on by a personal representative who is deemed to be a taxable person. 5. Supply of services The following shall be treated as supply of service, namely :- (a) renting of immovable property; (b) construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. Explanation .- For the purposes of this clause -- (1) the expression "competent authority" means the Government or any authority authorised to issue completion certificate under any law for the time being in force and in case of non-requirement of such certificate from such authority, from any of the following, namely :-- (i) an architect registered with the Council of Architecture constituted under the Architects Act, 1972; or (ii) a chartered engineer registered with the Institution of Engineers (India); or Central Act 20 of 1972 (iii) a licensed surveyor of the respective local body of the city or town or village or development or planning authority; (2) the expression "construction" includes additions, alterations, replacements or remodeling of any existing civil structure; (c) temporary transfer or permitting the use or enjoyment of any intellectual property right; (d) development, design, programming, customisation, adaptation, upgradation, enhancement, implementation of information technology software; (e) agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act; and (f) transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. 6. Composite supply The following composite supplies shall be treated as a supply of services, namely :- (a) works contract as defined in clause (119) of section 2 ; and (b) supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (other than alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration. 7. Supply of Goods koraC The following shall be treated as supply of goods, namely :- Supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration. SCHEDULE III [Section 7] ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES 1. Services by an employee to the employer in the course of or in relation to his employment. 2. Services by any court or Tribunal established under any law for the time being in force. 3. (a) the functions performed by the Members of Parliament, Members of State Legislature, Members of Panchayats, Members of Municipalities and Members of other local authorities; (b) the duties performed by any person who holds any post in pursuance of the provisions of the Constitution in that capacity; or (c) the duties performed by any person as a Chairperson or a Member or a Director in a body established by the Central Government or a State Government or local authority and who is not deemed as an employee before the commencement of this clause. 4. Services of funeral, burial, crematorium or mortuary including transportation of the deceased. 5. Sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building. 6. Actionable claims, other than lottery, betting and gambling. Explanation .- For the purposes of paragraph 2 the term "court" includes District Court, High Court and Supreme Court. Indi"""2 the term "court" includes S. M. BUZAR BARUAH, Commissioner & Secretary to the Government of Assam, Legislative Department, Dispur. Guwahati :- Printed and Published by the Dy. Director (P & S), Directorate of Printing & Stationery, Assam, Guwahati-21. Ex. Gazette No. 483 - 200 + 10 - 02 - 06 - 2017.

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