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. XXV1H of 2017), the Governor of Assam is hereby pleased to appoint the 1st day of January, 2021, as the date on which the provisions of section 10 as at SI. No. 3, section 16 as at SI. No. 4, section 29 as at SI. No. 5, section 30 as at SI. No. 6, section 31 as at SI. No. 7, section 51 as at SI. No. 8, section 122 as at SI. No. 9 and section 132 as at SI. No. 10 and the amendment to Schedule II as at SI. No. 14 of the Assam Goods and Services Tax (Amendment) Act, 2020 (Assam Act No. X of 2020), shall come into force.

JAYANT NARLIKAR,

Commissioner & Secretary to the Government of Assam,

Finance (Taxation) Department.