ot b i!o i!o vi dta. ( dta. (.:rq "t Jd ts a, t — The Arunachal Pradesh Goods and Services Tax Act, 2017 (as amended)

,\. : \..: Ai .: Ai r. iis SIIs :ri, f J f J't J't I qi J t I qi ot q ot b i!o i!o vi dta. ( dta. (.:rq "t Jd ts a, t I t I L c ci z ci z > o GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF- TAX, EXCISE & NARCOTICS ITANAGAR Notifrcation No. 91 /2O2O State Tax No. cST/23/2017/Vol-II Dated Itanagar the, l5'h October, 2020 In exercise ol the powers conferred by section 1 64 ol the Arunachal Pradesh Goods and Services Tax Act, 2017 (07 of 201 7). the State Government, on recomnreudations of tl.re Council. hereby makes the follouing rulcs lurtlrer to amend the Arunachal Pradesh Gtxrds and Services Tax Rules. 2017. namely: - Short title and commencement. - ( I ) These rules may be called the Arunachal Pradesh Goods and Services 1'ax (Trvelfth Amerrdrnent) Rules, 2020. Save as otherwise provided in these rules. they shall come into fbrce on the date ol their publication in the Official Gazette. In the Alunachal Pradesh Goods and Services Tax Rules. 201 7 (hereinatler reltrred to as thc said rules), in rule 46, lbr the first proviso. the following proviso shall be substituted. nanell-: - "Provided that the Board may, on the recommendations of the Council. bv notification. specilj'- (i) the number of digits ol Harmonized System olNonrenclature code fbr goods or services that a class of registered persons shall be required to mentionr or (ii) a class of supply ol goods or services lbr rvhich specified numbel of digits of' I-{arnronized System of Nomenclature code shall be required Io be mentioned by all registered larpavers: and (iii) the class of registered persons that would not be required to mention the Hanlonized System of Nomenclature code for goods or services:". -3. In the said rules. lbr rule 67A. the fbllowing rule shall he substituted. nanrclr: - ho is reqLrired to lurni