Meghalaya Goods and Services Tax (Removal of Difficulties) Order, 2019.

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....t, 2017 (Act No. 10 of 2017) (hereafter in this Order referred to as the said Act) provides that- (i) a registered person engaged in the supply of services, other than supply of service referred to in clause (b) of paragraph 6 of Schedule II to the said Act, may opt for the scheme under the said subsection; (ii) a person who opts for the said scheme may supply services (other than those referr....

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....f that, certain difficulties have arisen in giving effect to the provisions of section 10; NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Meghalaya Goods and Services Tax Act, 2017 and in supersession of the Meghalaya Goods and Services Tax (Removal of Difficulties) Order, 2017, No. 01/2017-State Tax, issued vide Notification No. RTS(T)65/2017/Pt.l/91, dated the 9th Nov....