The Assam Goods and Services Tax (Amendment) Act, 2018
Registered No.-768/97

## THE ASSAM GAZETTE

#### ~~q

##### EXTRAORDINARY

ett~ <tS{\ij~ ~ ~

###### PUBLISHED BY THE AUTHORITY

~~ 512 ~~. 1~. 24 '61C~1<Pit, 2018, 2 ~. 1940 ~)

No. 5 I 2 Dispur, Wednesday, 24th October, 2018. 2nd Kartika, 1940 (S. E.)

:.

###### GOVERNMENT OF ASSAM

 ORDERS BYTIIE GOVERNOR

 LEGISLATIVE DEPARTMENT: : : LEGISLATIVE BRANCH

 NOTIFICATION

The 20th October, 2018

No. LG L.123/2017 /120.- The following Act of the Assam Legislative Assembly

which received the assent of the Governor on l 0th October. 2018 is hereby published for general

information.

###### ASSAM ACT NO. XXV OF 2018

 (Received the assent of the Governor on 10th October, 2018)

 THE ASSAM GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018


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##### AN

 ACT

_jimher to amend 1he Assam Goods and Services Tax Ac!, 2017._

Preamble Whereas it is cxpt.."llient to amcnJ tht: Assam Goods and Sl'rv1ces Act, Assam

_20 I 7,_ herl'inaftcr referred lo as the principal Act, in tht: manner hereinaHcr Act

appearing~ XX\111

of2017

It is hereby enacted in the Sixty-nintJ1 Year of the Republic of India as

lclllow<>: -

Short title and I. (I) This Ac1 may he called the t\ss<Un (loods and Services Tax

commcnccm,·111

(Amendment) At:t. 20 I 8.

###### (2) Save a~ otht:rwist' provided, the provisions of this Act shall

come into fore~ on ... uch dall: as the Go\ tmment of Assam
may, b} notilicati~)Jl in the Oflic1al Oazette, appoint:

Provided that different dates may be appointed for
different provisions of this Act and any reference in an} such

provision to the commencement of this Act shall be constrn~

as a reference to the coming into force of that provision.

Amendmenl 2. In the principal , \1,;t. in '\<:ction 2. •

of section 2

( I) in clause ( 4 ). for the word~ "'t lw Appellate .r\u1hor1t;- and Ith:

1\ppellak Tribunal". the words, brackets and ligun:~ "th.:

J\ppcl1ate Authonty, th~ Appellate Trihunal and the A uthori1:

refeiTcd to in suh-sccti<iu ( .;) nl '>C<: tion 111 ·· shall h.:

~ubs6tuted;

(2) in clause ( 16), for the wor<l'i "Central Hoard of Excise <1nd

Customs", thl:! words "Central Board 1)f Jndin:ct                     - axc~ and

Customs·' shall be '>ubstituted,

(3) in clause ( 17), for sub-clause (hJ, the follo"Wing sub-dau:-c ..;hall he

substituted, namely: -

''(h) activities of a race dub including by wa: of

totalisator or a license to booJ.. mak<:r or activities of u licensed
book maker in such club; and'',

(4) clausc(l8)shall he omitted;

(5) in clause (}5). for the word, hra1.:kets and lctk'r "'chlttse (c)", 1he

word, brackets and letter "clause (b)'" shall be suhstilllted;

###### (6) in clause (69), in sub-clause (l). after the word arn.l figures

"'
"article 371 ". the wor<ls. figures and letter "and article 37 I J"

shall be inserccd;


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###### THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 24, 2018 3515

(7) in clause ( I 02). the following new Explanation shall be
inserted, namcl y :-

_"Explanation._ ~ For the removal of doubts, it is hereby

clarified that the expression "services" includes facilitatjng or
arranging transactions in securities;".

Amendment 3. In the principal Act, in section 7, with eftcct from the 1st day of July,

of section 7 2017,-

###### (I) in sub-section ( 1 ), --

(a) in clause (b ),

afler the words " or forthcrancc of business;", the word
###### '·and" shall be inserted <md shall always be deemed to have been inserted:

(b) in clause (c),

after the words "a consideration", the word ··and" shall be
omitted and the punctuation mark·':'\ shall be substituted

with punctuation mark "."and shaJI always be deemed to
have been omitted;

(c) clause (d)
shall be omitted and shall always be deemed to have been
omitted:

###### (2) after sub-section ( l ), the followi ng new sub-section shall be

inserted and shall always be decm\;d to have been inserted,

namely: -

''(I A) where certain activities or transactions

constitute a supply in accordance with the provisions of sub-
section ( I), they shal I be treated either as supply of goods or
supply of services as referred 10 in Schedule JJ.";

###### en in sub-section (3 ), for the v.ords, brackets and figures "sub-

sections ( l) and (2)", the words. hrackets, figures and letter

"sub-sections (J ). (I A) and (2)" shall be substituted.

Amendment 4. In the principal Act, in section 9, for sub-section ( 4 ), the following
of section 9

sub-section shall be substituted, namely

"( 4) ·n1e Government may, on the recommendations of the Council, by

notification. specify a class of registered pt-rsons who shall, in
respect of supply of spccifox.I categories of goods or services or
both received from an unregistered supplier, pay the tax on reverse
charge basis as the recipient of such supply of goods or services
or both, and all the provisions of this Act shall apply to such
recipient as if he is the person liable for paying the tax in relation
to such supply of goods or services or both ....


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###### 3516 TIIEASSAM GAZETTE, EXTRAORDINARY, OCTOBER 24, 2018

Amendment s. In the principal Act, in seclion JO, - -

of section I 0

( 1) in sub-section ( 1 ). -

(a) for the words

"in lieu of the tax payable by him, an amow1t calculated
at sucb rate", the words, bracket<; and fi gures "in lieu of

the tax payable by bim under sub-section (1) of section 9,

an amoum of tax calculated at such rate'· shall be

substituted;

(b) in the

proviso, for the words '"one crorc nipces. as may be
recommended by the Council.'', the words "one crore and
###### fifty lakh rupees as may be recommended by the
Council:'· shall be substituted;

(c) in the

proviso, for the punctuation mark ··.'·. the punctuation
mark ":'· shall be substituted and thereafter the following
new proviso ~hall he inserted. namely: · -

                             - Provided further th:Jt <I person who opt~ to pay tax

under clause (a) or clau<;c (b) or clause (c) may suppl>
scrvtccs (other than those rcforrcd 10 In clause _( b)_ of

paragraph 6 (>f Schedl1lc I I), \)f value not exceeding ten

percent of turnover in the ~ta t.: in the prcc1.~ding financial year
nr fiye lakh rnpecs, whichl.'vcr is higher.":

(2) in sub-section t2). for clause (a). the following clause shall be

~ubstituted, namel) : --

"(a) save ~ provided II\ suh-s1:etion ( l ). be is not

engaged in the suppl) of services;"

Amendment 6. In the principal Act. in secti1ln 12. in snh--,cction f2 }. in clause (a).

of section 12 the words. bral.'.kets and ligur1.~ ··~uh-section (I) or· shal l be omit1ed .

Amendment 7. ln the principal Act, in section 13. m sub-section t2), the words,

or Stttion 13 brackets and fibf\lre "sub-section (2) of" occurring at both the

places. shall be omitted.

Amendment 8. ln the principal Ac1. in section 16, 1n sun-section (2),

of se~tion t 6

( I) in clau.sc (b). fo r the f~tplanalion , the follm-.ing _J-:.xplanation_

sha.11 be substituted. namely:

.. Explanation.                           - For thi.: purpUS(.'S 1.)f thi~ clause. it shall be

deemed that the registered r~rso n ha:- ri:ct.:i\'\.:<l the goods or, a~

the case may be. services


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###### THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 24, 2018 3517

(i) where rhc goods arc delivered by the supplier to a

recipient or an} other person on the dir~tion of such
registered person. whether acting as an agcnr _or_

otherwise, before or during movement of goods. either b}

way of transfer of docum~nts of tirlc to goods or

otherwise;

(ii) where the services are provided by the supplier to any
person on the direction of and on account of such
registered person.··;

(2) in clause ( c ), for th~ word a:nd fi gurcs "s~ction 41 ", the wo.rds,

figures and letter "section 41 ()r section 43A., shall he
substituted.

Amendment 9. In the principal Act, in section 17, -..........
of section J 7

(1) in sub-section (3), the following new _Explanation_ shall be
inserted, namely: -

_"Explanation_                      - - For the purposes of this sub-section, the

expression "vaJue of exempt supply'" shall not include the

value of activities or transactions specified in Schedule Ill,
except those specified in paragraph 5 of the said Schedule.'';

(2) in sub-section (5). for clauses (a) and (b ), the following clauses

shall be substituted, namely: -

"(a) motor vehicles for transponation of persons having approved

seating capacity of not more than thirteen persons (including
the driver). CX(;Cpt when they are used for making the
following taxable supplies, namely: ... ··

(A) further supply of such motor vc:hiclcs; or
(13) transportation of pass~ngcrs; or

(C) imparting training on driving such motor vehicles:

_(au) vessels and aircraft except when they arc used--·_

(i) for making the follo"" ing taxable supplies, namely: --

(A) further supply of such vcsseh; or aircraft; or
(B) transportation of passengers; or

(C) imparting training on navigating such vessels: or
(D) imparting training on flying such aircraft;

(ii} for transportation of goods;

_(ab)_ services of general insurance, servicing, repair and
maintenance in so far as they relate to motor vehicles,
vessels or airer-cl.ft referred to in clause (a) or clause (aa):

Provided that the input tax credit in respect of

such services shall be availablc--

(i) where the motor vehicles, vessels or aircraft reforre<l

to in clause (a} nr clause (aa) an; used for the
purposes specified therein:


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###### 3518 THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 24, 2018

(ii) where received by a taxahlc person engaged--·

(I) in the manufacture of such motor vehicles.

vessels or aircraft; or

(I I) in the supply of general insurance services in

respect of such motor vehicles, vessels or
aircraft insure<l by him;

(b) the following supply of goods or services or both -

(i) food and beverages, outdoor catering, beauty

treatment, health services, cosme1ic and plastic
surgery, leasing, renting or hiring of motor vehicles,

vessels or aircraft referred to in clause {a) or clause
(aa) except when used f()r the purposes specified
therein, life insurance and health insurance: .

Provided that the input tax credi1 in respect of

such goods or services or both shall be available
where an inward supply of such goods or services or
both is used by a registered person for making an
outward taxable supply of the: same category of

goods or services or both or as an element of a
taxabk composite N mixed supply:

(ii) membership of a club, health and fitness centre: and

(iii') travel benefits extended to employees on vac<ltion

such as leave or home travel concession:

J>ro\·ided that the input tax credit in respect of

snch goods or services or bo1h shall be availabk.

where it is obligawry for an employer to provide the

same to its employees under any law for the time

being in furec:·_

Amcndmcn1 10. In the principal !\ct, in section 20. in the _t:xplanarion._ in clause (c),

of !\t-"Ction 20 fi)r the words and figures "under entry 84.". the words, figures and

letter "under entries 84 and 92A" shall be substituted.

Amendment l 1. In tht' principal Act, in section 22, ·

of section 22

(I ) 111 sub-sectit>n ( 1 ). -·

(a) for the word "ten" the word ''twenty" shall be

substituted;

(b) for the punctuation mark ".", the punctuation mark":" shall

be substituted and thereafter the followina new nmvi<;os
shall be inserted, namely: - ,_


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###### THEJ\SSAM GAZETTE, EXTRAORDINARY, OCTOBER 24, 2018 3519

0'Provided that where such person makes taxable supplies

###### of goods or services or both from any of the special category

Stares, he shall be liable to be registered if his aggregate
turnover in a financial year exceeds ten lakh rupees:

Provided further that where such person makes taxable
supplies of goods or s~rvicc~ or both from a special <.:atcgory
State in respect of v.hich the Central ( iovernment has
enhanced the agg-rega1c turnover rcfem.:d to in 1he lirst
proviso, he shall be liable lo he rcgistl.!rec.J if his aggreg.a1c
turnover in a financi<.1! year exceeds the amount equin1lcnl to
such enhanced tumon·r.":

(2) rn the _Explanation,_ 1n clausl' _(iii)._ after the word

'·Com;titution". the words "except the State of Jammu and

Kaslunir and the States of /\runachaJ Pradesh, Assam.
Himachal Pradesh. Mt.:ghalaya. Sikkim and l ;ttarakh<md"' shall
be inserted.,..

Amendment **12.** In the prim:ipal Act m section 24. in clause (x). after the words
of section 24

                  - commerce operator". the word:-. ::ind figures .. \, hll 1s rt!qu1rcd io

collect tax at source under section _51"' shall he_ mc.;crtcd.

**Amendment** **13.** Jn the principal Act, in section 25.-
**or section 25**

( 1) in sub-section (I), in the proviso for the punctuation mark ". ",

the punctuation mark '':" shall be substituted and thereafter
before the Explanation, the following new proviso shall be
inserted, namely: --

"Provided further that a person having a unit, as defined in
the Special Economic Zones Act, 2005, in a Special Economic Central
7.onc or being a Special Economic Zone developer shall have to Act 2R

of 2005

apply for a separate registration, as distinct f1om his place of
business loe;ated outside the Special Economic Zone in the

State";

(2) in sub-section (2), for the proviso. the following new proviso

:.hall he substituted. namely: -

"Provided that a person having multiple places of business
in the State may be granted a separate registration for each such
place of business, subject to such conditions as may be
prescribed.".

**Amendment of** **14.** In the principal Act, in section 29.
section 29

(I) in the marginal heading after the word ''( 'ancellation'", the

words "or suspension" shall be inserted;


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###### 3520 THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 24, 2018

(2) in sub-section (I), in clause ( c ), for the punctuation mark ". ",

the punctuation mark ":" shall be substituted and thereafter, the
following new proviso shall be inserted, namely: -

"Provided that during pendency of the proceedings relating to

cancellation of registration filed by the registered person, the
registration may be suspended for such period and in such
manner as may be prescribed.";

(3) in sub-section (2), in the proviso, for the punctuation mark".",

the punctuation mark '':" shall be substituted and thereafter the
following new proviso shall be inserted, namely: --

"Provided further that during pendency of the proceedings
relating to cancellation of registration, the proper officer may
suspend the registration for such period and in such manner as
may be prescribed.".

Amendment 15. In the principal Act, in section 34,
###### or section 34
 (I) in sub-section (I), -

(a) for the words "Where a tax invoice has", the words "Where

one or more tax invoices have" shaJI be substituted;

(b) for the words "a credit note", the words "one or more
###### credit notes for supplies made in a financial year" shall be
substituted;

(2) in sub-section (3), -

(a) for the words "Where a tax invoice has", the words "Where

one or more tax invoices have" shall be subs6tutcd;

{b) for the words ·'a dchit note .. , the words "one or more

debit note~ for supplies made in a financial year" shall be
substituted.

Amendment 16. In the principal Act, in section 15, in sub-section (5). for the

or section 35

punctuation mark ".''. the pm1ctuation mark ":" shall be sub~tituted

and thereafter the following new proviso shall be inserted, namely:

"Provided that nothing contained in this sub-section shall

apply to any department of the Central Government or a Stale
Government or a local authority, whose books of account an.:
subject to audit by the Comptroller and Auditor-General of India
or an auditor 3ppoimed for auditing the accounts of local
authorities under any law for the time being in force.'·.

Amt•ndrncnl

17. In th~ principal Act. in section 39,

of section J9

(I) in sub-section (I). -


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###### THEASSAM GAZEITE, EXTRAORDINARY, OCTOBER 24, 2018 3521

(a) for the won.ls "in such form and manner as may be

prescribed'', the word.<>                            - in such form. manner and within

such time as may be prescribed'' "hall b~ substituted;
(b) the words .. on or before the 1wcncicth day of the month

s u<.:ceeding such calendar month or part thereof' shall b<:

omitted~

(c) for the punctuation mark _·':'._ the punctuation mark ":''

shall be substituted and thereafter the following nc\.1,

proviso shall be inserted. namely: -

"Provided that the Government may. on the

###### recommendations of the Council, notify certain class<..-s of
registered persons who shall furnish return for every
quarter or part thereof, subject to sucb conditions and
safeguards as may he specified therein.";

( 2) in sub secticin {7). for the punctuation mark ". ". the punctuation
mark ": .. shall he -;ubstituted and thereafter the following new
proviso shall h1.: tns<:rtcd. namely: -

"Provided tha1 the GO\<::mment may, on the

recommendations of the Council, notify cert<:iin cla-;sl!s of
registered persons wh\) shall pay to che (iovcmmcnt the tax due
or part thereof as per the return Oil or before the last date on
which he is required to furnish su<.:h return. subject to such

conditions and safeguards as may be specified lhercin ''.

(3) in sub-section (9), -

(a) for the words "in the rctum t(l bi:! furnished for the month

or quarter during \vhich such omissiou or incorrect
particulars an.: noticed", the words "in such form and
manner as ma~ he prcs~ribed' ' shall be substituteJ;

(b) in the proviso, for the words "the end of the financial

year". the words "the end of the financial year to which
such details pertain" shall be substituted.

Insert ion of J 8. In the principal Act, after section 43. the following new section shall

new section be inserted, namely: --
43A

" Procedure 43A.( J) Notwithstanding anything contained in sub-

for section (2) of section 16, section 37 or section

furnishing

38. every registered person shall in the returns

return

!Ind furnished under sub-section (1) of section 39
availing verify, validate, modify or delete the details of
input tax supplies furnished by the suppliers.
credit

(2) Notwithstanding anything contained in section
4 l, section 42 or section 43, the procedure for
availing of input tax credit by the recipient and
verification thereof shall be such as may be
prescribed.


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###### 3522 THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 24, 2018

(3} l he pwcedurc for furnishing the details of

_OW\\ ard surplies_ by the supplic:r on the
commun portal. fr>r the purposes of availing
input tax cr~dit by the recipient shal I be such as
may b~ prescribed.

(4) rht: procedure for availing input tax credit in

rl!spec1 or outward supplies not furnished under
sub-section (3) shall be such as may be

prescribed and such procedure may include the
maximum amount of the input tax credit which

can be so availed. not exceeding twenty per
cent. of the input tax credit available. on the

busis of dctaib furnished by the suppliers under

the saiJ sub-section.

\:"} The:: amount of tax specified in the outward

:.upplics for v.hich the details have been

turnislH.:d hy thl' supplier 1mdcr suh section (3)

slrnll be dcerncJ to be the tax payable by him

under the prn,·i'iiom: of thl'. i\c1

(6) The suppli1..·r and the nxipicnt of a ~uppl) !>hall

be joiml: and scn-:rall) liable to pa) tax or It'

p:.i} ihc 111puL tax creJiL ;r\.ailed. 11:'.I the Lc\St.: m::~
he, in rd at ion lo \)UI ward suppl ics for "l11ch tht'

dc.:tails have hcl:'n fomishcJ unJer suh-sccuon

(.-;) or suh-scction ( .t) but rl.!turn thL:rco!" has not

been furnish~d.

(7) For the purposes of suh-sct.:tion (6J, the

rc1.:o\·cry shall be made in such manner as may
be prcscrihcd an<l such procedure ma~ pro\·idl:'

for HOil reCO\ Cf) of an amount of lax or mpul

1ax credit wrong!: availed not exceeding one
thousand rupee!>.

(8) 'l11c procedure, safeguards and threshold of the

tax amount in relation to. outward supplies, the
details of which can be furnished under sub-
section (3) hy a n:gistcrcd person,

(a) Within six months of taking

registration;

(b) who has defaulted in payment of tax

and where such default has continued
for more than two months from the due
date of payment of such defaulted
amount,

shall be such as may be prescribed."


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###### THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 24, 2018 3523

Ame ndment J9. In the principal Act, in section 48, in sub-section (2), after the word

of St.'<'tion 48

and figures "section 45"', the words "and to perform such other
functjons" shall be inserted.

Ame ndment 20. In the principal Act, jn section 49,

of section 49

( l) in sub-section (2), for the word and figures "section 41 ", the
words, figures and letter "section 41 or section 431\'' shall be
substituted;

(2) in sub-section { 5 ),

(a) in clause (c), for the punctuation mark ";", the

punctuation mark ":·· shall be substituted and thereafter
the following new proviso shall be inserted, namely: -

"Provided that the input tax credit on account of State
tax shall be utilised towards payment of integrated tax

only where the balance of the input tax credit on account
###### of central tax is not available for payment of integrated
tax;";

(b) in clause (d), for the punctuation mark ";", lhe

punctuation mark ":'" shall be substituted and thereafter
the following new proviso shall be inserted, namely: -

                           - Provided that the input tax credit on account of

Union tc.:nilory lax !ihall be utilised towards payment of

integrated tax onl} where the balance (lf rhe input tax

credit on ace<.mnt or cl:ntral ta"' is not available for
payment of integrated tax ;'·.

Insertion of 21. In the principal Act. aticr section 49. the following nc\.\- secuons
new sections shall be inserted, namely:
49A and 498

"lJtilisation 49A. NotwithstancJing anything contaiMd in section

of input

49, the input tax credit on account of State tax

tax credit
subject to shall be utilised towards payment of integrated
certain tax or State tax, as the case may be, only afrcr
conditions the input tax credit available on account of

integrated tax has first been utilised fully
towards such payment.

Order of 498. N0Lwithstru1Jing anything contained in this
utilisation

Chapter and subject to the provisions of clause

###### or

input tax (e) and clause (f) of sub-section (5) of section
credit 49, the Government ., may, on the

recommendations of the Council, prescribe the
order and manner of utilisation of the input tax
credit on account of integrated tax, central tax,
State tax or Union territory tax, a~ the case may
be, towards payment of any such tax.''.


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###### 3524 THE ASSAM GAZEITE, EXTRAORDINARY, OCTOBER 24, 2018

Amendment 22.

Jn the principal Act, in section 52, in sub-section (9), for the word

of section 52

###### and figures "section JT', the words and figures "section 37 or
section 39" shall be substituted.

Amendment 23.

In the principal Act, in section 54. -

###### or section 54
 (I) in sub-section (8), in clause (a), for the words "~cro-rated

supplies·', the words ''export" and "exports" shall respectively
be substituted;

(2) in the _F.xplanation, in clause (2),_

(a) in sub-clause _(c)._ in item (i). after the words "foreign

exchange", the word~ "or in lndia.n rupees wherever
permitted by the Reserve Rank of India" sbaJl be
inserted:

(b) for sub-clause (e), the.· follO\\ing sub-clause shall bt:

substituted. namcl):

"'(c) m the case of refund or unmilise<l inpuc ta>- credit
under clause (ii) or the first proviso to sub-section (3), the

due date for furnjshing of return under section 39 for the
period in which such claim for refund arises;".

Amendmcn« 24. In the principaJ Act. in section 79. in sub-section (4). for 1he

or section 79

###### punctuation mark .. .''. the punctuation mark ~·:" shall be substitukd
and thereafter the following new bxplanation shall be inserted,
namely·

"bxplanation. -· For the purposes of tJ1is section, the word person
shall include "distinct persons" as referred to in sub-section (4) or,

as the case may be, sub-section ( 5 l or section 25 :·.

Amendment 25. In the prindpal Act, in ~cl1on I 07. in sub-section (6). in clause (hl.

of section I 07

after the words "arising from the -;aid orc.lcr, ... the \\Ords "subject to

Cl maximum of twenty-five crore rupees." shall be insencd.

Amendment or 26. [n the principal Act, in section 11 2. in sub-section (8). in clause (b),

section l 12

after the words "arising from the s<:1id order," the words ·'subject to
a maximum of fifty crore rupees," shall be inserted.

Amendment or 27. In the principal Act. in section 129, in sub-section t6), for thc words

section 129

"seYcn days" occurring at both the places. the word~ '"fourteen
days" shall be substituted.

Amendment 28.

ln the principal Act, in section 143. in sub-section (l). in clause (b),

or section 143

in sub-clause (ii), for the punctuarion mark                    - .", the punctuation mark

":" shall be substituted and thereafter the following new proviso
shall be in~crted, namely:                     -

"Provided further that the period of one year and three years

may, on sufficient cause being shown,., be extended by the


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###### THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 24, 2018 3525

Commissioner for a further period not exceeding one year and two
years respectively.".

A.,end.ment 29. In the principal Act, in Schedule l, in paragraph 4, for the words

of Scbcda.le I ''taxable person", the word "person" shall be substituted.

Amendmeot of 30. ln the principal Act, Sch.edule II, in the heading, after the word

ScltechaltD

"ACTIVTTIES", the words "OR TRANSACTIONS" shall be

inserted and shall always be deemed to have been inserted with

effect from the 1st day of July, 2017.

A111eodment of 31. In iOOp:irx'.ipll Ad, in Schedule Ill, -

Schedule m

( l) after paragraph 6, the following new paragraphs shall be

inserted, namely: -

.. 7. Supply of goods from a place outside Iodia to another

place outside l~dia without such goods entering into
India.

8. (a) Supply of warehoused goods to any person before
clearance for home consumption;

(b) Supply of goods by th.c consignee to any other person,
by endorsement of documents of title to the goods,

after the goods have been dispatched from the port of
origin located outside India but before clearance for
home consumption.";

(2) The existing Explanation shall be numbered as _Exp/anaiion I_

and after _Explanation_ _J_ as _so_ nwnbercd, the following

_Exp/anal.ion shall be inserted, namely: -_

_".Explanation 2.-_ for the purposes of paragraph 8, the

Central

expression '"warehoused goods,, shalJ have the same

Act Sl

meaning as assigned to it in the Customs Act. 1962.". of 1962

###### S. M. BUZAR BARUAH,
 Commissioner & Secretary to the Government of Assam,
 Legislative Department, Dispur, Guwahati-6.

Guwahati : Printed and Published by the Dy. Directors (P & S), Directorate of Printing & Stationery, Assam, Guwahati-21.

Extraordinary Gazette No 1023 300 + 10 24 -JO - 20 18 (visit at dpns assam gov in)


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