:.
Registered No.-768/97 THE ASSAM GAZETTE ~~q EXTRAORDINARY ett~ <tS{\ij~ ~ ~ PUBLISHED BY THE AUTHORITY ~~ 512 ~~. 1~. 24 '61C~1<Pit, 2018, 2 ~. 1940 ~) No. 5 I 2 Dispur, Wednesday, 24th October, 2018. 2nd Kartika, 1940 (S. E.)
GOVERNMENT OF ASSAM ORDERS BYTIIE GOVERNOR LEGISLATIVE DEPARTMENT: : : LEGISLATIVE BRANCH NOTIFICATION The 20th October, 2018 No. LG L.123/2017 /120.- The following Act of the Assam Legislative Assembly which received the assent of the Governor on l 0th October. 2018 is hereby published for general information.
ASSAM ACT NO. XXV OF 2018 (Received the assent of the Governor on 10th October, 2018) THE ASSAM GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018 3514 THE ASSAM GAZETfE, EXTRAORDINARY, OCTOBER 24, 2018 Preamble Short title and commcnccm,·111 Amendmenl of section 2 AN ACT jimher to amend 1he Assam Goods and Services Tax Ac!, 2017.
Whereas it is cxpt.."llient to amcnJ tht: Assam Goods and Sl'rv1ces Act, 20 I 7, herl'inaftcr referred lo as the principal Act, in tht: manner hereinaHcr appearing~ It is hereby enacted in the Sixty-nintJ1 Year of the Republic of India as lclllow<>: - I.
2.
(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~ "'t lw 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 suhsti lllted;
(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
4.
(7) in clause ( I 02). the following new Explanation shall be inserted, namcl y :- "Explanation. ~ For the removal of doubts, it is hereby c larified that the expression "services" includes faci litatjng or arranging transactions in securities;".
In the principal Act, in section 7, with eftcct from the 1st day of July, 2017,- (I) in sub-section ( 1 ), -
(a) in clause (b ),
(b) afler the words "or forthcrancc of business;", the word '·and" shall be inserted <md shall always be deemed to have been inserted:
in clause (c), after the words "a consideration", the word ··and" shall be omitted and the punctuation mark·':'\ shal l be substituted with punctuation mark "."and shaJI always be deemed to have been omitted;
(c) clause (d) shall be omitted and shall always be deemed to have been omitted:
(2) after sub-section ( l ), the following new sub-section shall be inserted and shall always be decm\;d to have been inserted, namely: - ''(I A) where certain activities or transactions constitute a supply in accordance with the provisions of sub section ( I), they shal I be treated either as supply of goods or supply of services as referred 10 in Schedule JJ.";
en in sub-section (3 ), for the v.ords, brackets and figures "sub sections ( l) and (2)", the words. hrackets, figures and letter "sub-sections (J ). (I A) and (2)" shall be substituted.
In the principal Act, in section 9, for sub-section ( 4 ), the following sub-section shall be substituted, namely "( 4) ·n1e Government may, on the recommendations of the Council, by notification. specify a c lass of registered pt-rsons who shall, in respect of supply of spccifox.I categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both ....
3516 TIIEASSAM GAZETTE, EXTRAORDINARY, OCTOBER 24, 2018 Amendment of section I 0 s.
Amendment 6.
of section 12 Amendment 7.
or Stttion 13 Amendment of se~tion t 6
8.
In the principal Act, in seclion JO, - - ( 1) in sub-section ( 1 ). -
(a) for the words
(b)
(c) "in lieu of the tax payable by him, an amow1t calculated at sucb rate", the words, bracket<; and fi gures " in lieu of the tax payable by bim under sub-section (1) of section 9, an amoum of tax calculated at such rate'· shall be substituted;
in the proviso, for the words '"one crorc nipces. as may be recommended by the Council.'', the words "one crore and fifty lakh rupees as may be recommended by the Council:'· shall be substituted;
in the proviso, for the punctuation mark ··.'·. the punctuation mark ":'· shall be substituted and thereafter the following new proviso ~hall he inserted. namely: · - ··Provided further th:Jt <I person who opt~ to pay tax under clause (a) or clau<;c (b) or clause (c) may suppl> scrvtccs (other than those rcforrcd 10 In clause ( b) of paragraph 6 (>f Schedl1lc I I), \)f value not exceeding ten percent of turnover in the ~tat.: in the prcc1.~ding financial year nr fiye lakh rnpecs, whichl.'vcr is higher.":
(2) in sub-section t2). for clause (a). the following clause shall be ~ubstituted, namel) : -- "(a) save ~ provided II\ suh-s1:etion ( l ). be is not engaged in the suppl) of services;"
In the principal Act. in secti1ln 12. in snh--,cction f2 }. in clause (a).
the words. bral.'.kets and ligur1.~ ··~uh-section (I) or· shal l be omit1ed.
ln the principal Act, in section 13. m sub-section t2), the words, brackets and fibf\lre "sub-section (2) of" occurring at both the places. shall be omitted.
ln the principal Ac1. in section 16, 1n sun-section (2), ( I) in clau.sc (b). fo r the f~tplanalion, the follm-.ing J-:.xplanation sha.11 be substituted. namely:
.. Explanation. - For thi.: purpUS(.'S 1.)f thi~ clause. it shall be deemed that the registered r~rson ha:- ri:ct.:i\'\.:<l the goods or, a~ the case may be. services THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 24, 2018 3517 Amendment 9.
of section J 7
(i) where rhc goods arc delivered by the supplier to a recipient or an} other person on the dir~tion of such registered person. whether acting as an agcnr or otherwise, before or during movement of goods. either b} way of transfer of docum~nts of tirlc to goods or otherwise;
(ii) where the services are provided by the supplier to any person on the direction of and on account of such registered person.··;
(2) in clause ( c ), for th~ word a:nd fi gurcs "s~ction 41 ", the wo.rds, figures and letter "section 41 ()r section 43A., shall he substituted.
In the principal Act, in section 17, -..........
(1) in sub-section (3), the following new Explanation shall be inserted, namely: - "Explanation - - For the purposes of this sub-section, the expression "vaJue of exempt supply'" shall not include the value of activities or transactions specified in Schedule Ill, except those specified in paragraph 5 of the said Schedule.'';
(2) in sub-section (5). for clauses (a) and (b ), the following clauses shall be substituted, namely: - "(a) motor vehicles for transponation of persons having approved seating capacity of not more than thirteen persons (including the driver). CX(;Cpt when they are used for making the following taxable supplies, namely: ... ·· (A) further supply of such motor vc:hiclcs; or
(13) transportation of pass~ngcrs; or (C) imparting training on driving such motor vehicles:
(au) vessels and aircraft except when they arc used--·
(i) for making the follo"" ing taxable supplies, namely: -- (A) further supply of such vcsseh; or aircraft; or (B) transportation of passengers; or (C) imparting training on navigating such vessels: or (D) imparting training on flying such aircraft;
(ii} for transportation of goods;
(ab) services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicles, vessels or airer-cl.ft referred to in clause (a) or clause (aa):
Provided that the input tax credit in respect of such services shall be availablc--
(i) where the motor vehicles, vessels or aircraft reforre<l to in clause (a} nr clause (aa) an; used for the purposes specified therein:
3518 THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 24, 2018 Amcndmcn1 10.
of !\t-"Ction 20 Amendment l 1.
of section 22
(ii) where received by a taxahlc person engaged--· (I) in the manufacture of such motor vehicles.
vessels or aircraft; or (I I) in the supply of general insurance services in respect of such motor vehicles, vessels or aircraft insure<l by him;
(b) the following supply of goods or services or both -
(i) food and beverages, outdoor catering, beauty treatment, health services, cosme1ic and plastic surgery, leasing, renting or hiring of motor vehicles, vessels or aircraft referred to in clause {a) or clause
(aa) except when used f()r the purposes specified therein, life insurance and health insurance: .
Provided that the input tax credi1 in respect of such goods or services or both shall be available where an inward supply of such goods or services or both is used by a registered person for making an outward taxable supply of the: same category of goods or services or both or as an element of a taxabk composite N mixed supply:
(ii) membership of a club, health and fitness centre: and (iii') travel benefits extended to employees on vac<ltion such as leave or home travel concession:
J>ro\·ided that the input tax credit in respect of snch goods or services or bo1h shall be availabk.
where it is obligawry for an employer to provide the same to its employees under any law for the time being in furec:·_ In the principal !\ct, in section 20. in the t:xplanarion. in clause (c), fi)r the words and figures "under entry 84.". the words, figures and letter "under entries 84 and 92A" shall be substituted.
In tht' principal Act, in section 22, · (I ) 111 sub-sectit>n ( 1 ). -·
(a) for the word "ten" the word ''twenty" shall be substituted;
(b) for the punctuation mark ".", the punctuation mark":" shall be substituted and thereafter the followina new nmvi<;os shall be inserted, namely: - ,_ THEJ\SSAM GAZETTE, EXTRAORDINARY, OCTOBER 24, 2018 3519 Amendment of section 24 Amendment or section 25
12.
13.
Amendment of 14.
section 29 0'Provided that where such person makes taxable supplies of goods or services or both from any of the special category Stares, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees:
Provided further that where such person makes taxable supplies of goods or s~rvicc~ or both from a special <.:atcgory State in respect of v.hich the Central ( iovernment has enhanced the agg-rega1c turnover rcfem.:d to in 1he lirst proviso, he shall be liable lo he rcgistl.!rec.J if his aggreg.a1c turnover in a financi<.1! year exceeds the amount equin1lcnl to such enhanced tumon·r.":
(2) rn the Explanation, 1n clausl' (iii). after the word '·Com;titution". the words "except the State of Jammu and Kaslunir and the States of /\runachaJ Pradesh, Assam.
Himachal Pradesh. Mt.:ghalaya. Sikkim and l ;ttarakh<md"' shall be inserted.,..
In the prim:ipal Act m section 24. in clause (x). after the words ··commerce operator". the word:-. ::ind figures .. \, hll 1s rt!qu1rcd io collect tax at source under section 51"' shall he mc.;crtcd.
Jn the principal Act, in section 25.- ( 1) in sub-section (I), in the proviso for the punctuation mark ". ", the punctuation mark '':" shall be substituted and thereafter before the Explanation, the following new proviso shall be inserted, namely: -- "Provided further that a person having a unit, as defined in the Special Economic Zones Act, 2005, in a Special Economic
7.onc or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct f1om his place of business loe;ated outside the Special Economic Zone in the State";
(2) in sub-section (2), for the proviso. the following new proviso :.hall he substituted. namely: - "Provided that a person having multiple places of business in the State may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed.".
In the principal Act, in section 29.
(I) in the marginal heading after the word ''( 'ancellation'", the words "or suspension" shall be inserted;
Central Act 2R of 2005 3520 THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 24, 2018 Amendment 15.
or section 34 Amendment or section 35 Amt•ndrncnl of section J9
16.
17.
(2) in sub-section (I), in clause ( c ), for the punctuation mark ". ", the punctuation mark ":" shall be substituted and thereafter, the following new proviso shall be inserted, namely: - "Provided that during pendency of the proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed.";
(3) in sub-section (2), in the proviso, for the punctuation mark".", the punctuation mark '':" shall be substituted and thereafter the following new proviso shall be inserted, namely: - - "Provided further that during pendency of the proceedings relating to cancellation of registration, the proper officer may suspend the registration for such period and in such manner as may be prescribed.".
In the principal Act, in section 34, (I) in sub-section (I), -
(a) for the words "Where a tax invoice has", the words "Where one or more tax invoices have" shaJI be substituted;
(b) for the words "a credit note", the words "one or more credit notes for supplies made in a financial year" shall be substituted;
(2) in sub-section (3), -
(a) for the words "Where a tax invoice has", the words "Where one or more tax invoices have" shall be subs6tutcd;
{b) for the words ·'a dchit note .. , the words "one or more debit note~ for supplies made in a financial year" shall be substituted.
In the principal Act, in section 15, in sub-section (5). for the punctuation mark ".''. the pm1ctuation mark ":" shall be sub~tituted and thereafter the following new proviso shall be inserted, namely:
"Provided that nothing contained in this sub-section shall apply to any department of the Central Government or a Stale Government or a local authority, whose books of account an.:
subject to audit by the Comptroller and Auditor-General of India or an auditor 3ppoimed for auditing the accounts of local authorities under any law for the time being in force.'·.
In th~ principal Act. in section 39, (I) in sub-section (I). - THEASSAM GAZEITE, EXTRAORDINARY, OCTOBER 24, 2018 3521 Insert ion of J 8.
new section 43A
(a) for the won.ls "in such form and manner as may be prescribed'', the word.<> ·'in such form. manner and within such time as may be prescribed'' "hall b~ substituted;
(b) the words .. on or before the 1wcncicth day of the month su<.:ceeding such calendar month or part thereof' shall b<:
omitted~
(c) for the punctuation mark ·':'. the punctuation mark ":'' shall be substituted and thereafter the following nc\.1, proviso shall be inserted. namely: - "Provided that the Government may. on the recommendations of the Council, notify certain class<..-s of registered persons who shall furnish return for every quarter or part thereof, subject to sucb conditions and safeguards as may he specified therein.";
( 2) in sub secticin {7). for the punctuation mark ". ". the punctuation mark ": .. shal l he -;ubstituted and thereafter the following new proviso shall h1.: tns<:rtcd. namely: - "Provided tha1 the GO\<::mment may, on the recommendations of the Council, notify cert<:iin cla-;sl!s of registered persons wh\) shall pay to che (iovcmmcnt the tax due or part thereof as per the return Oil or before the last date on which he is required to furnish su<.:h return. subject to such conditions and safeguards as may be specified lhercin ''.
(3) in sub-section (9), -
(a) for the words "in the rctum t(l bi:! furnished for the month or quarter during \vhich such omissiou or incorrect particulars an.: noticed", the words "in such form and manner as ma~ he prcs~ribed'' shall be substituteJ;
(b) in the proviso, for the words "the end of the financial year". the words "the end of the financial year to which such details pertain" shall be substituted.
In the principal Act, after section 43. the following new section shall be inserted, namely: -- " Procedure 43A.( J) Notwithstanding anything contained in sub for section (2) of section 16, section 37 or section furnishing return !Ind availing input tax credit
38. every registered person shall in the returns furnished under sub-section (1) of section 39 verify, validate, modify or delete the details of supplies furnished by the suppliers.
(2) Notwithstanding anything contained in section 4 l, section 42 or section 43, the procedure for availing of input tax credit by the recipient and verification thereof shall be such as may be prescribed.
3522 THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 24, 2018 (3} l he pwcedurc for furnishing the details of OW\\ ard surplies by the supplic:r on the commun portal. fr>r the purposes of availing input tax cr~dit by the recipient shal I be such as may b~ prescribed.
(4) rht: procedure for availing input tax credit in rl!spec1 or outward supplies not furnished under sub-section (3) shall be such as may be prescribed and such procedure may include the maximum amount of the input tax credit which can be so availed. not exceeding twenty per cent. of the input tax credit available. on the busis of dctaib furnished by the suppliers under the saiJ sub-section.
\:"} The:: amount of tax specified in the outward :.upplics for v.hich the details have been turnislH.:d hy thl' supplier 1mdcr suh section (3) slrnll be dcerncJ to be the tax payable by him under the prn,·i'iiom: of thl'. i\c1
(6) The suppli1..·r and the nxipicnt of a ~uppl) !>hall be joiml: and scn-:rall) liable to pa) tax or It' p:.i} ihc 111puL tax creJiL ;r\.ailed. 11:'.I the Lc\St.: m::~ he, in rd at ion lo \)UI ward suppl ics for "l11ch tht' dc.:tails have hcl:'n fomishcJ unJer suh-sccuon (.-;) or suh-scction ( .t ) but rl.!turn thL:rco!" has not been furnish~d.
(7) For the purposes of suh-sct.:tion (6J, the rc1.:o\·cry shall be made in such manner as may be prcscrihcd an<l such procedure ma~ pro\·idl:'
for HOil reCO\ Cf) of an amount of lax or mpul 1ax credit wrong!: availed not exceeding one thousand rupee!>.
(8) 'l11c procedure, safeguards and threshold of the tax amount in relation to. outward supplies, the details of which can be furnished under sub section (3) hy a n:gistcrcd person,
(a) Within six months of taking registration;
(b) who has defaulted in payment of tax and where such default has continued for more than two months from the due date of payment of such defaulted amount, shall be such as may be prescribed."
THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 24, 2018 3523 Amendment J9.
of St.'<'tion 48 Amendment 20.
of section 49 Insertion of new sections 49A and 498
21.
In the principal Act, in section 48, in sub-section (2), after the word and figures "section 45"', the words "and to perform such other functjons" shall be inserted.
In the principal Act, jn section 49, ( l) in sub-section (2), for the word and figures "section 41 ", the words, figures and letter "section 41 or section 431\'' shall be substituted;
(2) in sub-section { 5 ),
(a) in clause (c), for the punctuation mark ";", the punctuation mark ":·· shall be substituted and thereafter the following new proviso shall be inserted, namely: - "Provided that the input tax credit on account of State tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;";
(b) in clause (d), for the punctuation mark ";", lhe punctuation mark ":'" shall be substituted and thereafter the following new proviso shall be inserted, namely: - ··Provided that the input tax credit on account of Union tc.:nilory lax !ihall be utilised towards payment of integrated tax onl} where the balance (lf rhe input tax credit on ace<.mnt or cl:ntral ta"' is not available for payment of integrated tax ;'·.
In the principal Act. aticr section 49. the following nc\.\- secuons shall be inserted, namely:
"lJtilisation 49A.
of input tax credit subject to certain conditions Order of 498.
utilisation or input tax credit NotwithstancJing anything contaiMd in section 49, the input tax credit on account of State tax shall be utilised towards payment of integrated tax or State tax, as the case may be, only afrcr the input tax credit available on account of integrated tax has first been utilised fully towards such payment.
N0Lwithstru1Jing anything contained in this Chapter and subject to the provisions of clause
(e) and clause (f) of sub-section (5) of section 49, the Government ., may, on the recommendations of the Council, prescribe the order and manner of utilisation of the input tax credit on account of integrated tax, central tax, State tax or Union territory tax, a~ the case may be, towards payment of any such tax.' '.
3524 THE ASSAM GAZEITE, EXTRAORDINARY, OCTOBER 24, 2018 Amendment 22.
of section 52 Amendment 23.
or section 54 Amendmcn« 24.
or section 79 Amendment 25.
of section I 07 Amendment or 26.
section l 12 Amendment or 27.
section 129 Amendment 28.
or section 143 Jn the principal Act, in section 52, in sub-section (9), for the word and figures "section JT', the words and figures "section 37 or section 39" shall be substituted.
In the principal Act, in section 54. - (I) in sub-section (8), in clause (a), for the words "~cro-rated supplies·', the words ''export" and "exports" shall respectively be substituted;
(2) in the F.xplanation, in clause (2),
(a) in sub-clause (c). in item (i). after the words "foreign exchange", the word~ "or in lndia.n rupees wherever permitted by the Reserve Rank of India" sbaJl be inserted:
(b) for sub-clause (e), the.· follO\\ing sub-clause shall bt:
substituted. namcl):
"'(c) m the case of refund or unmilise<l inpuc ta>- credit under clause (ii) or the first proviso to sub-section (3), the due date for furnjshing of return under section 39 for the period in which such claim for refund arises;".
In the principaJ Act. in section 79. in sub-section (4). for 1he punctuation mark .. .''. the punctuation mark ~·:" shall be substitukd and thereafter the following new bxplanation shall be inserted, namely· "bxplanation. -· For the purposes of tJ1is section, the word person shall include "distinct persons" as referred to in sub-section (4) or, as the case may be, sub-section ( 5 l or section 25 :·.
In the prindpal Act, in ~cl1on I 07. in sub-section (6). in clause (hl.
after the words "arising from the -;aid orc.lcr, ... the \\Ords "subject to Cl maximum of twenty-five crore rupees." shall be insencd.
[n the principal Act, in section 11 2. in sub-section (8). in clause (b), after the words "arising from the s<:1id order," the words ·'subject to a maximum of fifty crore rupees," shall be inserted.
In the principal Act. in section 129, in sub-section t6), for thc words "seYcn days" occurring at both the places. the word~ '"fourteen days" shall be substituted.
ln the principal Act, in section 143. in sub-section (l). in clause (b), in sub-clause (ii), for the punctuarion mark ·• .", the punctuation mark ":" shall be substituted and thereafter the following new proviso shall be in~crted, namely: ·· "Provided further that the period of one year and three years may, on sufficient cause being shown,., be extended by the THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 24, 2018 3525 A.,end.ment 29.
of Scbcda.le I Amendmeot of 30.
ScltechaltD A111eodment of 31.
Schedule m Commissioner for a further period not exceeding one year and two years respectively.".
In the principal Act, in Schedule l, in paragraph 4, for the words ''taxable person", the word "person" shall be substituted.
ln the principal Act, Sch.edule II, in the heading, after the word "ACTIVTTIES", the words "OR TRANSACTIONS" shall be inserted and shall always be deemed to have been inserted with effect from the 1st day of July, 2017.
In iOOp:irx'.ipll Ad, in Schedule Ill, - ( l) after paragraph 6, the following new paragraphs shall be inserted, namely: - .. 7. Supply of goods from a place outside Iodia to another place outside l~dia without such goods entering into India.
8. (a) Supply of warehoused goods to any person before clearance for home consumption;
(b) Supply of goods by th.c consignee to any other person, by endorsement of documents of title to the goods, after the goods have been dispatched from the port of origin located outside India but before clearance for home consumption.";
(2) The existing Explanation shall be numbered as Exp/anaiion I and after Explanation J as so nwnbercd, the following Exp/anal.ion shall be inserted, namely: - ".Explanation 2.- for the purposes of paragraph 8, the expression '"warehoused goods,, shalJ have the same meaning as assigned to it in the Customs Act. 1962.".
Central Act Sl of 1962 S. M. BUZAR BARUAH, Commissioner & Secretary to the Government of Assam, Legislative Department, Dispur, Guwahati-6.
Guwahati : Printed and Published by the Dy. Directors (P & S), Directorate of Printing & Stationery, Assam, Guwahati-21.
Extraordinary Gazette No. 1023 - 300 + 10 - 24 -JO - 20 18. (visit at- dpns.assam.gov.in)