The Finance Department, Govt. of Assam, on October 03, 2025, issued the Assam Goods and Services Tax (Third Amendment) Rules, 2023, to further amend the Assam Goods and Services Tax Rules, 2017.
The following amendment has been stated:-
• In rule 14, in the marginal notes, after the words "online reciplent" and "shall" the words "or to a person supplying online money gaming from a place outside India to a person in India" shall be inserted.
• In rule 14, sub-rule (1), in the third line, in between the words "online recipient" the letters and words shall be inserted, namely:- "or any person supplying online money gaming from a place outside India to a person in India".
• In rule 46, clause (f), in the proviso, in the first line, in between the words "Provided that" and "where any", the words "in cases involving supply of online money gaming or in cases" .
[Notification No. 400555/94]
