Amendments in the Notification No. ERTS(T) 65/2017/11, dated the 29th June, 2017.

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....nst serial number 3, in column (3), - (A) in item (iv),- (I) (II) for sub-item (c), the following sub-item shall be substituted, namely: - '(c) a civil structure or any other original works pertaining to the "In-situ redevelopment of existing slums using land as a resource, under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);'; after sub-item (d), the following sub-items shall be inserted, namely: - '(da) a civil structure or any other original works pertaining to the "Economically Weaker Section (EWS) houses" constructed under the Affordable Housing in partnership by State or Union territory or local authority or urban development authority under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban); 1 Page (db) a civil structure or any other original works pertaining to the "houses constructed or acquired under the Credit Linked Subsidy Scheme for Economically Weaker Section (EWS)/ Lower Income Group (LIG)/ Middle CF THE COMM 29 JAN 2018 MEGHALAYA SHILLON Income Group-1 (MIG-1)/ Middle Income Group-2 (MIG-2)" under the Housing for All (Urban) Mission/ Pradhan Mantri Aw....

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....al authority, a Governmental Authority or a Government Entity. (xi) Services by way of house- keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub- section (1) of section 22 of the Meghalaya Goods and Services Tax Act, 2017. 2.5 Union territory or local authority, as the case may be. Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. (xii) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii), (viii),(ix), (x)and (xi) above. 9 -"; (b) against serial number 9, in the entry in column (3), in item (v), for the words "natural gas", the words and brackets "natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel" shall be substituted; (c) against serial number 10, for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) "(ii) Time charter of vessels for ....

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....the words "supplying the service", the words and brackets ", other than the input tax credit of input service in the same line of business (i.e. tour operator service procured from another tour operator)" shall be inserted; (g) against serial number 23, for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) "(ii) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of 4 Page (5) (4) Provided that credit of input tax charged 2.5 on goods and services has not section 22 of the Meghalaya Goods and Services Tax Act, 2017. been taken [Please refer to Explanation no. (iii) Support services other than (i) and (ii) above. (h) against serial number 24,- (iv)]. 9 -"; (A) in the Explanation to item (i) in column (3), in clause (i), after sub-clause (g), the following sub-clause shall be inserted, namely:- "(h) services by way of fumigation in a warehouse of agricultural pr....

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....ices by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds, go-carting and ballet. (iiia) Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, casinos, race club, any sporting event such as Indian Premier League and the like. (4) (5) 9 14 -"; (B) in item (vi), after the brackets and figures "(iii)", the brackets and figures "(iiia),” shall be inserted; (ii) for paragraph 2, the following shall be substituted, namely: - "2. In case of supply of service specified in column (3), in item (i); sub-item (b), sub-item (c), sub-item (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi), against serial number 3 of the Table above, involving transfer of land or undivided share of land, as the case may be, the value of such supply shall be equivalent to the total amount charged for such supply less the value of transfer of land or undivided share of land, as the case may be, and the value of such transfer ....