Commencement of GST provision brings government authorities, registered societies and public undertakings within statutory scope. The Government appoints 1 October 2018 as the date on which the provisions of section 51 of the Meghalaya Goods and Services Tax Act, 2017 come into force for specified persons, superseding the earlier November 2017 notification except as to prior actions. The commencement applies to: authorities/boards/bodies set up by Parliament or a State Legislature or established by any Government with fifty one per cent or more participation by equity or control; societies established by Central/State Government or a Local Authority under the Societies Registration Act, 1860; and public sector undertakings.
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.
Commencement of GST provision brings government authorities, registered societies and public undertakings within statutory scope.
The Government appoints 1 October 2018 as the date on which the provisions of section 51 of the Meghalaya Goods and Services Tax Act, 2017 come into force for specified persons, superseding the earlier November 2017 notification except as to prior actions. The commencement applies to: authorities/boards/bodies set up by Parliament or a State Legislature or established by any Government with fifty one per cent or more participation by equity or control; societies established by Central/State Government or a Local Authority under the Societies Registration Act, 1860; and public sector undertakings.
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