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of <h1>Meghalaya GST Act exempts intra-State supplies by unregistered suppliers to deductors u/s 51 from state tax. Effective July 1, 2017.</h1> The Government of Meghalaya, under the Meghalaya Goods and Services Tax Act, 2017, exempts intra-State supplies of goods or services received by a deductor under section 51 from state tax if the supplier is unregistered. This exemption applies provided the deductor is not required to register except under sub-clause (vi) of section 24. This notification, based on the Council's recommendation, is deemed necessary in the public interest and takes effect from July 1, 2017.
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