Exempts intra-State supplies of second hand goods.

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....RATION, TAXATION & STAMPS DEPARTMENT Notification Dated Shillong, the 29th Jun, 2017. No. ERTS(T) 65/2017/10. - In exercise of the powers conferred by sub-section (1) of section 11 of the Meghalaya....

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....uch second hand goods as determined under sub-rule (5) of rule 32 of the Meghalaya Goods and Services tax Rules, 2017, from any supplier, who is not registered, from the whole of the State tax leviabl....