Exemption for government services: certain municipal and public health services to governmental authorities now carry nil treatment under notified entry. A new table entry adds services provided to a Governmental Authority under Chapter 99-water supply, public health, sanitation conservancy, solid waste management, and slum improvement and upgradation-as nil-rated in the notification. The amendment also inserts the phrase 'and the Ministry of Railways (Indian Railways)' after 'Department of Posts' in several existing table entries. The changes are effected under provisions of the Meghalaya Goods and Services Tax Act, 2017 and commence on the twentieth day of October, 2023.
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.
Exemption for government services: certain municipal and public health services to governmental authorities now carry nil treatment under notified entry.
A new table entry adds services provided to a Governmental Authority under Chapter 99-water supply, public health, sanitation conservancy, solid waste management, and slum improvement and upgradation-as nil-rated in the notification. The amendment also inserts the phrase "and the Ministry of Railways (Indian Railways)" after "Department of Posts" in several existing table entries. The changes are effected under provisions of the Meghalaya Goods and Services Tax Act, 2017 and commence on the twentieth day of October, 2023.
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