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of <h1>Meghalaya GST Act 2017 amends Municipal Act to introduce entertainment tax under Section 68(1)(p) for GST alignment.</h1> Section 173 of the Meghalaya Goods and Services Tax Act, 2017, amends the Meghalaya Municipal Act (Assam Act 1956, as adapted by Meghalaya). It introduces a new provision in sub-section (1) of Section 68, adding clause (p), which imposes a tax on entertainments and amusements. This amendment is effective from the commencement date of the Act and is part of broader miscellaneous changes to align with the Goods and Services Tax framework in the state.
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