Amendment to State GST calculation referencing rule-based tax rates instead of prior descriptive turnover wording. The Government substitutes the existing wording in Notification No. ERTS (T) 65/2017/22 so that the tax is described as 'an amount of tax calculated at the rate specified in rule 7 of the Meghalaya Goods and Services Tax Rules, 2017,' replacing the prior descriptive phrase tied to turnover of taxable supplies; this amendment is made under the powers conferred by sub-section (1) of section 10 of the Meghalaya Goods and Services Tax Act, 2017 and takes effect from the commencement date set in the notification.
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Provisions expressly mentioned in the judgment/order text.
Amendment to State GST calculation referencing rule-based tax rates instead of prior descriptive turnover wording.
The Government substitutes the existing wording in Notification No. ERTS (T) 65/2017/22 so that the tax is described as "an amount of tax calculated at the rate specified in rule 7 of the Meghalaya Goods and Services Tax Rules, 2017," replacing the prior descriptive phrase tied to turnover of taxable supplies; this amendment is made under the powers conferred by sub-section (1) of section 10 of the Meghalaya Goods and Services Tax Act, 2017 and takes effect from the commencement date set in the notification.
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