GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
LEGISLATIVE DEPARTMENT : : : LEGISLATIVE BRANCH
The 1st June, 2017
No. LGL.123/2017/11.– The following Act of the Assam Legislative Assembly which received the assent of the Governor on 24th May, 2017 is hereby published for general information.
ASSAM ACT NO. XXVIII OF 2017
(Received the assent of the Governor on 24th May, 2017)
THE ASSAM GOODS AND SERVICES TAX ACT, 2017
to make a provision for levy and collection of tar on intra- State supply of goods or services or both by the State of Assam and the matters connected therewith or incidental thereto
It is hereby enacted in the Sixty-eighth Year of Republic of India as follows;-
Short title, anent and Commencement
1. (1) This Act may be called the Assam Goods and Services Tax Act, 2017. It extends to the whole of Assam.
(2) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint
(3) Provided that different dates may be appointed for different provisions of this Act and any reference in any such provisions to the commencement of this Act shall be construed as a reference to the coming into force of that provision.