Meghalaya GST notification: state tax rates and conditions for intra State services effective 1 July 2017. Notification prescribes the State tax on specified intra State supplies of services by reference to a classified Table, fixing rates and attaching conditions (notably non utilisation of input tax credit) for specified service sub categories; sets valuation rules for composite supplies involving transfer of land and for lotteries; defines terms including that goods includes capital goods and information technology software; and clarifies reversal mechanics where input tax credit has been taken. Comes into force 1 July 2017.
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Provisions expressly mentioned in the judgment/order text.
Meghalaya GST notification: state tax rates and conditions for intra State services effective 1 July 2017.
Notification prescribes the State tax on specified intra State supplies of services by reference to a classified Table, fixing rates and attaching conditions (notably non utilisation of input tax credit) for specified service sub categories; sets valuation rules for composite supplies involving transfer of land and for lotteries; defines terms including that goods includes capital goods and information technology software; and clarifies reversal mechanics where input tax credit has been taken. Comes into force 1 July 2017.
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