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of <h1>Meghalaya appoints Additional and Joint Commissioners as Appellate Authorities u/s 107 of GST Act 2017.</h1> The Government of Meghalaya has appointed the Additional Commissioner of State Tax as the Appellate Authority under sub-section (2) of Section 107 of the Meghalaya Goods and Services Tax Act and Rules, 2017. Additionally, the Joint Commissioner of State Tax is appointed as the Appellate Authority under sub-section (1) of Section 107 of the same Act. These appointments are made under the respective clauses of Rule 109A of the Meghalaya Goods and Services Tax Rules, 2017. The notification is effective immediately and will remain in force until further notice.
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