Tax is to be deducted under the provisions of the Central/Meghalaya Goods and Services Tax Act, 2017.

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....10- This circular is issued for general information of all the Drawing and Disbursing Officers who are required to deduct Tax at Source under the repealed Meghalaya Value Added Tax Act, 2003 and the Central/Meghalaya Goods and Services Tax Act, (CGST/MGST) 2017 regarding the following provisions of the CGST/MGST Acts.             (i) (a) Ti....