The Government of Assam, on December 24, 2025, issued the Assam Goods and Services Tax (Second Amendment) Act, 2025, to further amend the Assam Goods and Services Tax Act, 2017.
The following amendment has been stated namely:-
• In section 17, sub-section (5), in clause (d), in the second line, for the words "plant or machinery", the words "plant and machinery" shall be substituted and shall be deemed to have came into effect from July 01, 2017;
• The existing Explanation shall be renumbered as "Explanation 1"and thereafter the following new Explanation shall be inserted, namely: - "Explanation 2. For the purposes of clause (d), it is hereby clarified that, notwithstanding anything to the contrary contained in any judgment, decree or order of any court, tribunal, or other authority, any reference to "plant or machinery" shall be construed and shall always be deemed to have been construed as a reference to "plant and machinery".
• In section 20, with effect from April 01, 2025, sub-section (1), in the fifth line, in between the words "section 9" and "for or on behalf", the words, brackets and figures "of this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017" shall be inserted;
[ASSAM ACT NO. L OF 2025]
