Supply of used and seized goods by government authorities now specified as supplies to registered recipients under GST rules.
The notification amends an earlier GST notification by inserting Sl. No. 6 to specify that supplies of used vehicles, seized and confiscated goods, old and used goods, waste and scrap, when supplied by the Central Government, State Government, Union territory or a local authority, are supplies to any registered person, pursuant to powers under sub-section (3) of section 9 of the Meghalaya Goods and Services Tax Act, 2017.

Government Entity definition clarified to govern GST treatment of supplies against grants and brand authorization requirements.
Amendments insert schedule entries for Duty Credit Scrips and for supply of goods by a Government Entity to governments or specified persons against grants, add a Government Entity definition covering bodies set up by statute or established by government with ninety percent or more participation by equity or control, and require an affidavit from a brand-owner relinquishing actionable claims and authorising a packer to print the brand on unit containers when ownership and packing are by different persons.

GST rate amendments revise schedule classifications, add targeted exemptions and require affidavit-based brand waiver for packaged goods.
Amendments modify Schedules I-IV of the State GST notification by reclassifying and inserting specific tariff entries (notably certain food items, ready-to-consume namkeens linked to brand-based conditions, medicaments per recognized pharmacopoeias, various waste/scrap categories, e waste, and biomass briquettes), substituting HS headings, omitting specified serial numbers, and adding parts and components under defined chapters. The ANNEXURE proviso requires a brand-owner to file an affidavit forfeiting any actionable claim or enforceable right and authorising the packer to print a statement to that effect on unit containers.

Exemption for services by Overseeing Committee members to Reserve Bank of India added under Meghalaya GST notification.
The Government of Meghalaya inserted a new notification entry treating the supply of services by members of the Overseeing Committee constituted by the Reserve Bank of India to the Reserve Bank of India as covered by the amended Meghalaya GST notification published on 29.6.2017, effected by departmental notification dated 9 November 2017.

Government Entity definition expanded; GST exemptions clarified for services to governments, transport agencies, road access annuities.
The notification expands exempt categories by substituting a broader definition of recipients to include Central Government, State Government, Union territory, local authority and Governmental Authority, inserts nil-rated entries for supplies by Government Entities to those governments where consideration is received as grants, adds a nil exemption for road or bridge access by annuity, and carves out exemptions for goods transport agency services to unregistered persons excluding specified institutional and registered recipients.

Government Entity definition expanded, changing GST exemption scope and input tax credit conditions for specified services and works contracts.
Amendments expand recipient categories to include Central Government, State Government, Union territory, local authority, Governmental Authority and Government Entity, add procurement linked provisos requiring supplies to Government Entities to relate to works entrusted by government or local authorities, and substitute multiple tariff table entries altering applicability and state tax rate cells for specified services including works contracts, transport and vehicle renting, natural gas transportation, goods transport, leasing of pre GST vehicles, printing and job work, while imposing or clarifying conditions for denial of input tax credit on certain supplies.

GST classification updated to include corduroy fabrics in the notified tariff schedule, changing taxable item list.
The Government of Meghalaya amended a prior GST notification by inserting a new table entry: serial 6A, tariff heading 5801, described as corduroy fabrics, thereby updating the notified list of goods under the State GST notification.

Brand name exclusions clarified: specific criteria and process for unit packaged goods affect tax exemption treatment.
Amendments substitute Schedule exclusions to cover unit packaged goods that either bear a registered brand name or bear a brand name on which an actionable claim or enforceable right exists, while allowing voluntary forfeiture of such claim subject to Annexure I conditions. The Explanation defines "brand name" and "registered brand name" for application of these exceptions. The notification also inserts and substitutes multiple Schedule entries (including cotton seed oil cake, KVIC Khadi fabric, clay idols) and adds Annexure II listing indigenous handmade musical instruments.

GST Schedule Amendments clarify brand name definitions and require affidavit plus on-pack declaration when forfeiting brand claims.
Amendments revise product classifications and exclusions across multiple GST schedules, add and substitute tariff entries, and clarify that a registered brand name includes marks registered under specified laws as of the reference date. A prescribed compliance mechanism requires any person forfeiting an actionable claim or enforceable right in a brand name to file an affidavit with the jurisdictional State tax commissioner and to print a declaration on each unit container in English and the local language.

Domestic supply exemption for heavy water and nuclear fuels under GST, applying to transfers to the nuclear power operator.
Exempts intra state supply of heavy water and nuclear fuels in Chapter 28 of the Customs Tariff from the whole of the State tax leviable under the State GST provision when supplied by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd, on the recommendations of the Council and in the public interest.

GST on government construction services clarified: amendment specifies covered service types and eligible project categories.
Amendment substitutes item (vi) in the Table against serial number 3 to specify that services to government consisting of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration apply only to: (a) civil structures or original works predominantly for non commercial use; (b) structures predominantly for educational, clinical, or art/cultural establishments; and (c) residential complexes predominantly for self use or employee use as per Schedule III of the Central Goods and Services Tax Act, 2017.

Tax exemption for event admission: admission services to FIFA youth World Cup matches classified as nil rated under state GST.
The Government of Meghalaya amends notification No. ERTS(T) 65/2017/12 by inserting at serial number 82 a classification of services by way of right to admission to events organized under the FIFA U 17 World Cup 2017 under Chapter 9996, specifying a nil rate of tax for those admission services under the Meghalaya GST notification dated 9 November 2017.

Transit cargo services exemption for Nepal and Bhutan under Meghalaya GST: supply treated with nil tax rate.
Amendment inserts entry 9B in the Notification table exempting the supply of services associated with transit cargo to Nepal and Bhutan under Chapter 99 by prescribing a nil rate, thereby treating those transit-cargo-related services as nil-rated supplies under the Meghalaya GST framework.

Legal services definition broadened to include advice, consultancy, assistance and representation, covering individual advocates and firms under state GST.
The corrigendum replaces the earlier phrasing with a provision stating that services provided by an individual advocate, including a senior advocate, or a firm of advocates by way of legal services, directly or indirectly, fall within the entry, and explains that "legal services" means services relating to advice, consultancy or assistance in any branch of law and includes representational services before any court, tribunal or authority.

Late fee waiver for delayed GSTR-3B returns permits relief for registered persons who missed the filing deadline.
The Government, exercising its statutory waiver authority under the State GST Act, waives the late fee payable under the Act for all registered persons who failed to furnish the return in FORM GSTR-3B for the month of July, 2017 by the due date, providing targeted relief for that specific return and tax period.

Tax deduction at source by government controlled entities to apply once a commencement date is notified following council recommendation.
The State Government appoints 18 September 2017 as the date on which the specified persons become subject to the statutory provision requiring them to deduct tax at source. Specified persons include government controlled authorities or bodies with majority participation, societies established by government or local authorities, and public sector undertakings. The obligation to deduct tax from payments to suppliers of taxable goods or services will commence from a date to be notified subsequently by the State Government on the Council's recommendation.

Registration exemption for casual handicraft suppliers subject to all-India turnover thresholds; PAN and e-way bill required.
Specifies a conditional exemption from registration under the Meghalaya GST Act for casual taxable persons making handicraft goods where aggregate supplies on an all-India basis do not exceed the thresholds stated; exempted persons must obtain a Permanent Account Number and generate e-way bills per rule 138, and the exemption also applies to inter-State suppliers availing the cited integrated-tax notification. 'Handicraft goods' are defined by a Table listing product descriptions and corresponding HSN codes for items predominantly made by hand.

Return filing deadline for GSTR-3B specified; tax liabilities must be discharged through electronic cash or credit ledgers by the deadline.
The Commissioner prescribes specific monthly due dates for furnishing FORM GSTR-3B electronically through the common portal, and every registered person furnishing GSTR-3B must, subject to section 49, discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash or electronic credit ledger not later than the corresponding filing deadline for the return period.

Extension of filing deadline for Input Service Distributor returns; July return due by mid October.
The Commissioner, under the powers conferred by the Meghalaya Goods and Services Tax Act, 2017, extends the time to furnish the return by an Input Service Distributor for the month of July, 2017 until the 13th October, 2017, by official notification; an extension for August, 2017 will be notified subsequently in the Official Gazette.

Extension of filing deadline: GSTR-1, GSTR-2, GSTR-3 for August returns allowed until specified October dates under GST.
The Commissioner, exercising powers under the Meghalaya Goods and Services Tax Act, extended time limits for furnishing details or returns for August 2017 by prescribing new final submission dates for FORM GSTR-1, FORM GSTR-2 and FORM GSTR-3 as set out in the notification's table.