In exercise of the powers conferred by sub-section (3) of section 1 of the Assam Goods and Services Tax Act, 2017 (Assam Act No.XXVIII of 2017) as amended up to date, the Governor of Assam is hereby pleased to appoint the 10th day of November, 2020, as the date on which the provision of Sl.No.7 of the Assam Goods and Services Tax (Amendment) Act, 2019 (Assam Act No.XVII of 2019) shall come into force.

This notification shall be deemed to have been issued on the 10th day of November, 2020.

SHYAM JAGANNATHAN,

Commissioner & Secretary to the Government of Assam,

Finance Department.