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of <h1>Meghalaya GST Act Amended: Broader Definition for Government Entities, New Exemptions for Services and Goods Transport Agencies.</h1> The Government of Meghalaya has amended Notification No. ERTS(T)65(2017/12) under the Meghalaya Goods and Services Tax Act, 2017. Key changes include substituting the term 'governmental authority' with broader entities like Central and State Governments, Union territories, and local authorities. New entries have been added for services provided by government entities and goods transport agencies, specifying conditions under which GST is exempt. Definitions for 'Governmental Authority' and 'Government Entity' have been clarified, emphasizing entities with significant government participation. These amendments aim to streamline tax exemptions and clarify the roles of various governmental bodies in service provision.
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