Amendment in Notification No. ERTS(T) 65/2017/12, dated 29th June, 2017

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....3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Meghalaya Goods and Services Tax Act, 2017 (10 of 2017), the Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government Excise, Registration, ....

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.... (4) (5) "36C Heading 9971 Services of life insurance business provided by an insurer to the insured, where the insured is not a group. [Please refer to clause (zfb) in para 2] Explanation: For the removal of doubts, it is hereby clarified that: a. This exemption shall apply to a contract of insurance where the insured is an individual, or an i....

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.... Heading 9971 Reinsurance of the insurance services specified in serial numbers 36C or 36D. Nil Nil"; (b) in paragraph 2, (i) for clause (ze), the following shall be substituted, namely: - "(ze) 'goods transport agency' means any person who provides service in relation to transport of goods by road and issues a consignment note by whatever name called, but does no....