The Finance Department, Assam on May 10, 2023, issued the amendment to Notification No. SRO-12 dated July 08, 2017, states “Exemption of the intra-State supply of certain services from tax leviable subject to certain conditions”
The following has been amended namely: -
• In the Explanation of paragraph 3, after clause (iv), the following clause shall be inserted, namely: -
“(iva) For removal of doubts, it is clarified that any authority, board or body set up by the Central Government or State Government including National Testing Agency for conduct of entrance examination for admission to educational institutions shall be treated as educational institution for the limited purpose of providing services by way of conduct of entrance examination for admission to educational institutions.”
This shall come into force on March 01, 2023
[Notification No. 1/2023-State Tax (Rate)]
