TaxTMI 
TaxTMI 
Amendments in the Notification No. ERTS(T) 65/2017/11, dated 29.6.2017
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....further amendments in the notification No. ERTS(T) 65/2017/11, dated 29.6.2017 published in the Gazette of Meghalaya, Extraordinary, Part IIA, No. dated 5.7.2017, namely:- In the said notification, (i) in the Table, - (a) against serial number 3, - A. in item (iii), in column (3), for the words “Government, a local authority or a Governmental authority”, the words “Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity” shall be substituted; B. in item (vi), in column (3), for the words “a local authority or a Governmental authority” the words “a local authority, a Governmental Authority or a Government Entity” shall be substituted; C. in items (iii....
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....e line. 6 - (ix) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii)and (viii) above. 9 -”; (b) against serial number 8, for item (ii), in column (5), for the word “or” the Word “and” shall be substituted. (c) against serial number n8, for item (vi), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: (3) (4) (5) “(vi) Transport of passengers by any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged, from the service recipient. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input servi....
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....nd the entries relating thereto, the following shall be substituted, namely: (3) (4) (5) “(v) Leasing of motor vehicles purchased and leased prior to 1st July 2017; 65 per cent. of the rate of State tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. - (Vi) Financial and related services other than (i) (ii) (iii) (iv), and (v) above. 9 -”; (g) against serial number 17, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) “(vi) Leasing of motor vehicles purchased and leased prior to 1st July 2017; 65 per cent. of the ra....
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....he entries relating thereto, the following shall be inserted, namely: - 3 4 5 “(ia) Services by way of job work in relation to- (a) manufacture of umbrella; (b) printing of all goods falling under Chapter 48 or 49, which attract SGST @ 6 per cent. 6 -”; (v) in item (ii), after sub-item (b), the following sub-item shall be inserted, namely: - “(c) printing of all goods falling under Chapter 48 or 49, which attract SGST @ 2.5 per cent. or Nil.”; (vi) after item (ii), in columns (3), (4) and (5) in column (3) and the entries relating thereto, the following shall be inserted, namely: - (3) (4) (5) “(iia) Services by way of any treatment or process on goods belonging to another person, in relation to printing of all....