Bare ActsThe Assam Goods and Services Tax (Amendment) Act, 2018

Section 2

(I) (2) This Ac1 may he called the t\ss<Un (loods and Services Tax (Amendment) At:t

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(I) (2) This Ac1 may he called the t\ss<Un (loods and Services Tax (Amendment) At:t. 20 I 8. Save a~ otht:rwist' provided, the provisions of this Act shall come into fore~ on ... uch dall: as the Go\ tmment of Assam may, b} notilicati~)Jl in the Oflic1al Oazette, appoint: Provided that different dates may be appointed for different provisions of this Act and any reference in an} such provision to the commencement of this Act shall be constrn~ as a reference to the coming into force of that provision. In the principal ,\1,;t. in '\<:ction 2. • ( I) in clause ( 4 ). for the word~ "'tlw Appellate .r\u1hor1t;- and Ith: 1\ppellak Tribunal". the words, brackets and ligun:~ "th.: J\ppcl1ate Authonty, th~ Appellate Trihunal and the A uthori1: refeiTcd to in suh-sccti<iu ( .;) nl '>C<:tion 111 ·· shall h.: ~ubs6tuted; (2) in clause ( 16), for the wor<l'i "Central Hoard of Excise <1nd Customs", thl:! words "Central Board 1)f Jndin:ct ·1 axc~ and Customs·' shall be '>ubstituted, (3) in clause ( 17), for sub-clause (hJ, the follo"Wing sub-dau:-c ..;hall he substituted, namely: - ''(h) activities of a race dub including by wa: of totalisator or a license to booJ.. mak<:r or activities of u licensed book maker in such club; and'', (4) clausc(l8)shall he omitted; (5) in clause (}5). for the word, hra1.:kets and lctk'r "'chlttse (c)", 1he word, brackets and letter "clause (b)'" shall be suhstilllted; (6) in clause (69), in sub-clause (l). after the word arn.l figures "' "article 371 ". the wor<ls. figures and letter "and article 37 I J" shall be inserccd; Assam Act XX\111 of2017 THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 24, 2018 3515 Amendment 3. of section 7 Amendment of section 9

Section 2 – The Assam Goods and Services Tax (Amendment) Act, 2018 | DailyLaw.ai