Section 1 - Short title, extent and commencement. - Meghalaya Goods and Services Tax Act, 2017

MEGHALAYA ACT NO. 10 OF 2017 (As passed by the Meghalaya Legislative Assembly) Received the assent of the Governor on 15th June, 2017 Published in the Gazette of Meghalaya Extra Ordinary issue dated 19th June, 2017 THE MEGHALAYA GOODS AND SERVICES TAX ACT, 2017 An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Meghalaya. BE it enacted by Legislature of Meghalaya in the Sixty-eighth Year of the Republic of India as follows:- CHAPTER I PRELIMINARY Short title, extent and commencement. 1. (1) This Act may be called the Meghalaya Goods and Services Tax Act, 2017. (2) It extends to the whole of Meghalaya (3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint: Provided that different dates may be appointed for different provisions of this Act and any reference in any such provisions to the commencement of this Act shall be construed as a reference to the coming into force of that provision.