Seeks to amend MGST Act so as to notify MGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector.

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....ed Shillong, the 29th March, 2019. No. ERTS(T) 4/2019/200 - In exercise of the powers conferred by sub-section (1) of section 9 and sub- section (5) of section 15 of the Meghalaya Goods and Services Tax Act, 2017 (Act 10 of 2017), the Government of Meghalaya, on the recommendations of the Council, hereby makes the following further amendments in Government notification No. ERTS(T). 65/2017/1, dat....

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.... 07/2019- State Tax (Rate), dated 29th March, 2019, Explanation. For the purpose of this entry,- (i) the term "promoter" shall have the same meaning as assigned to it in in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016). (ii) "project" shall mean a Real Estate Project (REP) or a Residential Real Estate Project (RREP). (iii) the term "Real Est....