State tax rates notified: six tier levy for intra State supplies under Meghalaya GST with goods specified by schedules. The Government of Meghalaya, under section 9(1) of the Meghalaya Goods and Services Tax Act, 2017, notifies a six tier structure of State tax rates to be levied on intra State supplies of goods specified in six appended Schedules. Each Schedule identifies tariff items, headings or Chapters and corresponding descriptions of goods to which the notified State tax rate applies. The notification defines key terms such as 'unit container', 'brand name' and 'registered brand name' and directs that interpretation rules of the Customs Tariff First Schedule apply so far as may be.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
State tax rates notified: six tier levy for intra State supplies under Meghalaya GST with goods specified by schedules.
The Government of Meghalaya, under section 9(1) of the Meghalaya Goods and Services Tax Act, 2017, notifies a six tier structure of State tax rates to be levied on intra State supplies of goods specified in six appended Schedules. Each Schedule identifies tariff items, headings or Chapters and corresponding descriptions of goods to which the notified State tax rate applies. The notification defines key terms such as "unit container", "brand name" and "registered brand name" and directs that interpretation rules of the Customs Tariff First Schedule apply so far as may be.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.