TaxTMI 
TaxTMI 
Amendments in the Notification No. ERTS(T)65(2017/12, dated 29.6.2017.
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....section 11 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of Meghalaya, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification No. ERTS(T)65(2017/12, dated 29.6.2017 published in the Gazette of Meghalaya, Extraordinary, Part IIA, No. 99 ....
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.... Nil Nil"; (c) after serial number 21 and the entries relating thereto, the following serial number and entries shall be inserted namely: (1) (2) (3) (4) (5) "21A Heading 9965 or Heading 9967 Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: (a) any factory registered un....
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....g thereto, the following serial number and entries shall be inserted namely: (1) (2) (3) (4) (5) "23A Heading 9954 Service by way of access to a road or a bridge on payment of annuity. Nil Nil"; (e) in serial number 41, for the entry in column (3), the following entry shall be substituted namely: "Upfront amount (called as premium, salami, cost, price, development charges or by a....
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....ation by way of equity or control, to carry out any function entrusted to a Municipality under article 243 W of the Constitution or to a Panchayat under article 243 G of the Constitution. (zfa) "Government Entity" means an authority or a board or any other body including a society, trust, corporation, (i) set up by an Act of Parliament or State Legislature; or (ii) established by any Governm....