In exercise of the powers conferred by the first proviso to rule 46 of the Assam Goods and Services Tax Rules, 2017, the Governor of Assam, on the recommendations of the Council, is hereby pleased to make the following further amendment in the notification No. FTX. 56/2017/32 dated the 29th June, 2017 of the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, No. 353 dated the 29th June, 2017, namely:-
In the said notification, after the first proviso, the following proviso shall be inserted, namely, -
"Provided further that for class of supply as specified in column (2) and whose HSN Code as specified in column (3) of the Table below, a registered person shall mention eight number of digits of HSN Codes in a tax invoice issued by him under the said rules -
This notification shall be deemed to have been issued on the 1st day of December, 2020.
SHYAM JAGANNATHAN,
Commissioner & Secretary to the Government of Assam,
Finance (Taxation) Department.