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

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....ng and Disbursing Officers who are required to deduct Tax at Source under the repealed Meghalaya Value Added Tax Act, 2003 and the Central/Meghalaya Goods and Services Tax Act, (CGST/MGST) 2017 regarding the following provisions of the CGST/MGST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) Till such time the provision of Section 51 of the CGST/MGST Acts is notified, no tax is to be deducted under the provisions of the Central....