Exempts intra-State supplies of second hand goods. - ERTS(T) 65/2017/010 - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT Notification Dated Shillong, the 29th Jun, 2017. No. ERTS(T) 65/2017/10. - In exercise of the powers conferred by sub-section (1) of section 11 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) , the Government of Meghalaya, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of second hand goods received by a registered person. dealing in buying and selling of second hand goods and who pays the State tax on the value of outward supply of such second hand goods as determined under sub-rule (5) of rule 32 of the Meghalaya Goods and Services tax Rules, 2017, from any supplier, who is not registered, from the whole of the State tax leviable thereon under Section 9 of the Meghalaya Good and Services Tax Act, 2017 (12 of 2017) . 2. This notification shall come into force with effect from the 1 st day of July 2017. Sd/- P. W. Ingty Additional Chief Secretary to the Government of Meghalaya Excise, Registration, Taxation Stamps Department. Dated Shillong, the 29th Jun, 2017 Memo No. ERTS(T) 65/2017/10-A