Meghalaya GST notification: state tax rates and conditions for intra State services effective 1 July 2017.
Notification prescribes the State tax on specified intra State supplies of services by reference to a classified Table, fixing rates and attaching conditions (notably non utilisation of input tax credit) for specified service sub categories; sets valuation rules for composite supplies involving transfer of land and for lotteries; defines terms including that goods includes capital goods and information technology software; and clarifies reversal mechanics where input tax credit has been taken. Comes into force 1 July 2017.

Exemption for intra State second hand goods: registered dealers paying tax on outward supply valuation are relieved of State tax on receipts.
Exempts intra State supplies of second hand goods received by a registered person dealing in buying and selling of second hand goods who pays the State tax on the value of outward supply as determined under the prescribed valuation rule, where the supplier is not registered; exemption relieves the recipient from the whole of the State tax on such receipts and takes effect from 1 July 2017.

Exemption for intra-State supplies from unregistered suppliers: state tax waived when deductor falls under registration exception.
The Government exempts intra-State supplies of goods or services received by a deductor under the reverse charge mechanism from State tax when those supplies are from an unregistered supplier, provided the deductor is not otherwise liable to be registered except under the specified registration exception.

Exemption for supplies from unregistered suppliers suspended when daily aggregate value exceeds prescribed threshold; effective from July.
Exemption from State tax is provided for intra State supplies of goods or services received by a registered person from unregistered suppliers, removing State tax liability on such receipts, subject to the condition that the exemption ceases to apply when the aggregate value of such supplies received in a single day from one or more unregistered suppliers exceeds five thousand rupees; the exemption takes effect from 1 July 2017.

State tax exemption for supplies by CSD and unit canteens removes State GST liability for supplies to authorized customers.
The notification exempts from the whole of the State tax leviable under section 9 of the Meghalaya Goods and Services Tax Act, 2017 supplies of goods where: CSD supplies to unit-run canteens; CSD supplies to authorized customers; and unit-run canteens supply to authorized customers, with tariff references interpreted by the First Schedule to the Customs Tariff Act, 1975.

GST refund entitlement for Canteen Stores Department on inward supplies used for subsequent supply to unit canteens.
Specifies that the Canteen Stores Department is entitled to a refund of fifty per cent of the applicable State tax paid on all inward supplies of goods received for the purpose of subsequent supply to Unit Run Canteens of the CSD or to authorized customers of the CSD, under the powers conferred by section 55 of the Meghalaya Goods and Services Tax Act, 2017.

No refund of unutilised input tax credit when input tax rate exceeds output rate, applicable to specified goods.
Notification specifies that no refund of unutilised input tax credit shall be allowed where credit accumulated because input tax rate exceeds output tax rate (other than nil rated or fully exempt supplies), identifying specific tariff items including certain textile fabrics and railway locomotives, rolling stock, parts and track fixtures, and directing use of the First Schedule to the Customs Tariff Act, 1975 for interpretation.

Reverse charge: State tax payable by recipient on specified intra state supplies of goods under notification.
Specification of reverse charge liability for State tax on specified intra state supplies of goods. The Government of Meghalaya designates certain goods by tariff classification for which State tax shall be paid on a reverse charge basis by the recipient; suppliers and corresponding recipients are identified in the Table. The entries include cashew nuts, bidi wrapper leaves, tobacco leaves, silk yarn manufactured from raw silk or cocoons, and supply of lottery. The notification applies Customs Tariff classification rules for interpretation and states that all provisions of the Act apply to the recipient liable to pay tax under reverse charge.

Petroleum and coal bed methane equipment supplies exempted from state tax above 2.5% with DGH certification required.
Exempts intra State supplies of goods listed in the annexure from State tax to the extent tax exceeds the amount calculated at the prescribed rate (2.5%), only when supplied for petroleum or coal bed methane operations to licensees, contractors or bona fide subcontractors. Exemption is conditional on production of a DGH certificate at time of supply, additional affidavits and undertakings for subcontractors, authorised transfer documentation for transferees, and specified depreciated value rules where exempted goods are disposed of.

Meghalaya notification exempts intra State supplies of goods listed in the appended schedule from state GST liability.
The State government, on the Council's recommendation and under statutory authority, exempts intra State supplies of goods listed in the appended Schedule from the entire State tax that would otherwise be leviable, with applicability determined by the tariff item, sub heading, heading or Chapter entries set out in the Schedule.

State tax rates notified: six tier levy for intra State supplies under Meghalaya GST with goods specified by schedules.
The Government of Meghalaya, under section 9(1) of the Meghalaya Goods and Services Tax Act, 2017, notifies a six tier structure of State tax rates to be levied on intra State supplies of goods specified in six appended Schedules. Each Schedule identifies tariff items, headings or Chapters and corresponding descriptions of goods to which the notified State tax rate applies. The notification defines key terms such as "unit container", "brand name" and "registered brand name" and directs that interpretation rules of the Customs Tariff First Schedule apply so far as may be.

Reverse charge exemption for intra State supplies from unregistered suppliers where daily aggregate falls below prescribed threshold.
Exemption relieves a registered recipient from State tax liability under section 9(4) on intra State supplies received from unregistered suppliers, except where the aggregate value of such supplies received in a single day from one or more unregistered suppliers exceeds the prescribed daily threshold.

Aadhaar-PAN linking requirement: procedures for submission via specified modes, authentication and possible rejection on data mismatch.
Prescribes modes and formats for intimating Aadhaar to the Income-tax Department by PAN holders-SMS in specified format, online via PAN service providers or e-filing portal, or at designated PAN centres-with required proof (Aadhaar copy or Enrolment ID). Links Aadhaar to PAN only after UIDAI authentication using permitted modes and after matching Aadhaar data with PAN data; mismatches may lead to rejection. Requires service providers to limit use of Aadhaar identity data to UIDAI authentication, to transmit demographic data to the Department only for linking, and to implement security, archival and retrieval policies.

Shipping bill: electronic integrated declaration mandated; electronic records, ICEGATE filing, licensing reference updated and annexure omitted.
The regulations substitute "Electronic Integrated Declaration" for "Electronic Declaration," require filing via the electronic form on https://www.icegate.gov.in, omit the ANNEXURE, expand "includes" to "electronic records or print outs" (with electronic record defined by the Information Technology Act), replace the Customs House Agents Licensing Regulations, 2004 with the Customs Brokers Licensing Regulations, 2013, and delete clause (b) of regulation 2.

Shipping bill and bill of export forms mandated with specified layouts, fields, and printing and filing requirements for exports.
These regulations prescribe mandatory export documentation by requiring shipping bills in Form SB I or SB II and bills of export in Form SB III or SB IV, with appended copies and detailed fields for exporter, consignee, invoice, cargo, value analysis, IGST and drawback entries, export-scheme particulars, bond/BG and container data, and exporter declarations. They set exact physical and typographical specifications for the forms (foolscap dimensions, margins, paper grammage and humidity stability, caption font and placement) and require forms to be completed only by typewriter or computer. The regulations supersede prior form regulations and commence on Gazette publication.

Refund entitlement for Canteen Stores Department on SGST paid for inward supplies used for resale to unit canteens.
The Canteen Stores Department is entitled to claim a refund of fifty per cent of the State tax (SGST) paid on inward supplies received for subsequent supply to its Unit Run Canteens or authorized customers, under the enabling provisions of the Telangana Goods and Services Tax Act, 2017; the notification is effective from 1 July 2017.

Duty drawback entitlement limited by GST input credit declarations and certificates, with revised schedules and a temporary sunset.
Amendment conditions duty drawback entitlement where GST input tax credit, IGST refund claims, or carried-forward Cenvat credit interact with drawback; exporters must declare absence of input tax credit and produce jurisdictional GST officer certificates when exports are under bond, letter of undertaking, or on payment of IGST. The notification revises multiple schedule rates, substitutes tariff entries and tables across chapters, inserts specified tariff lines, includes a minor textual insertion, contains a temporal proviso limiting effect after a stated date, and specifies its commencement.

Duty drawback determination procedure allows exporters to obtain provisional payments and final redetermination with bonds and extensions.
Amendments insert a definition of tax invoice and incorporate CGST and IGST Acts; they replace rules 6 and 7 to allow exporters to apply for determination or redetermination of drawback rates where rates are undetermined or allegedly low, prescribe filing periods with possible extensions and fees, permit provisional drawback subject to bonds and security with subsequent adjustment on final determination, empower officers to inquire and determine rates, and enable the Central Government to revoke or direct withdrawal of rates. Procedural wording is updated to substitute Customs authorities and to revise documentary and claim timelines.

Drawback definition clarified: refund of duty, tax or cess on importation is claimable on re-export, with procedural wording revised.
The amendment substitutes the definition of drawback to mean the refund of duty, tax or cess referred to in the Customs Tariff Act and paid on importation, claimable under the Customs Act, and removes the phrases "or Principal Commissioner or Commissioner of Customs and Central Excise" from the proviso to rule 5(1), thereby narrowing the specified office-holder references.

Exemption for deductor: State GST not leviable on intra state supplies received from unregistered suppliers, subject to registration condition.
Intra State supplies of goods or services received by a deductor under the tax deduction mechanism from an unregistered supplier are exempt from the State tax leviable on those supplies, provided the deductor is not otherwise liable to be registered except under the specific clause that renders deductors liable; the exemption is given effect from the stated commencement date.