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of <h1>Meghalaya exempts intra-State supplies of second-hand goods from State tax for registered dealers; effective July 1, 2017.</h1> The Government of Meghalaya, under the Meghalaya Goods and Services Tax Act, 2017, exempts intra-State supplies of second-hand goods from State tax when received by registered persons dealing in such goods. This exemption applies to transactions where the supplier is not registered, and the registered person pays State tax on the value of outward supplies as per specific rules. This measure, effective from July 1, 2017, is intended to serve public interest based on recommendations from the Council.
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