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of <h1>Meghalaya GST Act 2017: State Tax on Intra-state Supplies, Reverse Charge for Unregistered Suppliers, E-commerce Operator Obligations</h1> The Meghalaya Goods and Services Tax Act, 2017, mandates the levy of a state tax on all intra-state supplies of goods and services, excluding alcoholic liquor for human consumption, with rates up to 20% as determined by the government. Tax on petroleum products will commence on a notified date. Certain supplies require the recipient to pay tax on a reverse charge basis. For unregistered suppliers providing to registered persons, the recipient pays the tax. Electronic commerce operators must pay tax on specified services supplied through their platform, with provisions for appointing representatives if they lack a physical presence in the taxable territory.
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