Daily Archives: July 30, 2017

 Schedule II Assam GST Act 2017 : Activities To Be Treated As Supply Of Goods Or Supply Of Services

By | July 30, 2017

 Schedule II Assam GST Act 2017 ( Schedule II Assam GST Act 2017  Explains Activities To Be Treated As Supply Of Goods Or Supply Of Services  ) 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;… Read More »

 Schedule I Assam GST Act 2017 : Activities To Be Treated As Supply Even If Made Without Consideration

By | July 30, 2017

 Schedule I Assam GST Act 2017 ( Schedule I Assam GST Act 2017  Explains Activities To Be Treated As Supply Even If Made Without Consideration ) 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… Read More »

Section 174 Assam GST Act 2017 : Repeal and saving

By | July 30, 2017

 Section 174 Assam GST Act 2017 ( Section 174 Assam GST Act 2017  Explains Repeal and saving  and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) 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, (Assam Act VIII of 2005)… Read More »

Section 173 Assam GST Act 2017 : Amendment of certain Acts

By | July 30, 2017

 Section 173 Assam GST Act 2017 ( Section 173 Assam GST Act 2017  Explains Amendment of certain Acts  and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) Amendment of certain Acts 173. (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, (Assam Act 1 of… Read More »

Section 172 Assam GST Act 2017 : Removal of difficulties

By | July 30, 2017

 Section 172 Assam GST Act 2017 ( Section 172 Assam GST Act 2017  Explains Removal of difficulties  and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) Removal of difficulties 172. (1) If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general or a special order published… Read More »

Section 171 Assam GST Act 2017 : Anti profiteering Measure

By | July 30, 2017

 Section 171 Assam GST Act 2017 ( Section 171 Assam GST Act 2017  Explains Anti profiteering Measure  and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) Anti profiteering Measure 171. (1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of… Read More »

Section 170 Assam GST Act 2017 : Rounding off of tax etc.

By | July 30, 2017

 Section 170 Assam GST Act 2017 ( Section 170 Assam GST Act 2017  Explains Rounding off of tax etc.  and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) Rounding off of tax etc. 170. The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under the provisions of this… Read More »

Section 169 Assam GST Act 2017 : Service of notice in certain circumstances

By | July 30, 2017

 Section 169 Assam GST Act 2017 ( Section 169 Assam GST Act 2017  Explains Service of notice in certain circumstances  and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) Service of notice in certain circumstances 169. (1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the… Read More »

Section 168 Assam GST Act 2017 : Power to issue instructions or directions

By | July 30, 2017

 Section 168 Assam GST Act 2017 ( Section 168 Assam GST Act 2017  Explains Power to issue instructions or directions  and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) Power to issue instructions or directions 168. The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue… Read More »

Section 167 Assam GST Act 2017 : Delegation of powers

By | July 30, 2017

 Section 167 Assam GST Act 2017 ( Section 167 Assam GST Act 2017  Explains Delegation of powers  and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS) Delegation of powers 167. The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by any authority or officer under this Act… Read More »