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THE ASSAM GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION No. 18/2019-STATE TAX (RATE), No.FTX.56/2017/Pt-III/335, Dated 30th December, 2019

In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (1) of section 16 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby pleased to make the following amendments in the notification of the Finance (Taxation) Department, Government of Assam, No. 2/2019-State Tax (Rate) [FTX.56/2017/Pt-11/189 dated the 3rd June, 2019], published in the Assam Gazette, Extraordinary, vide No. 249 dated the 17th June, 2019, as amended from time to time, namely:-

In the said notification, in the Annexure, after Sl. No. 2 and the entries thereto, the following new Sl. No. and entries relating thereto shall be inserted, namely: -

2A. 2202 10 10 Aerated Water"

This notification shall be deemed to have come into force from the 1st day of October, 2019.

RAJIV KUMAR BORA,

Additional Chief Secretary to the Government of Assam,

Finance Department.