Notifies the category of registered persons who not be eligible for refund of ninety per cent. of the total amount claimed as refund on account of zero-rated supply of goods or services or both.

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.... Notification Dated Shillong, the 25^th Sept, 2017. No. ERTS(T) 65/2017/100 - In exercise of the powers conferred by sub-section (6) of section 54 of the Meghalaya Goods and Services Tax Act, 2017 (Act No.10 of 2017) (hereafter in this notification referred to as "the said Act"), the Government of Meghalaya, on the recommendation of the Goods and Services Tax Council, hereby notifies the f....