Seeks to amend MGST Act so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector.

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.... No. 05/2019-State Tax (Rate) Dated Shillong the 29th March, 2019 No. ERTS(T) 4/2019/197 - In exercise of the powers conferred by sub-section (3) of section 9 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 the ERTS Department notification No. ERTS (T) 65/2017/....

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....ny person Promotor."; (ii) in the Explanation, after clause (h). the following clauses shall be inserted, namely: "(i) The term "apartment" shall have the same meaning as assigned to it in clause (e) under section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2017). (j) the term "promoter" shall have the same meaning as assigned to it in clause (zk) under section 2 of ....