Neither as a supply of goods nor a supply of service. - ERTS(T) 65/2017/014 - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT Notification Dated Shillong, the 29th Jun, 2017. No. ERTS(T) 65/2017/14 - In exercise of the powers conferred by sub-section (2) of section 7 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) , the Meghalaya Government, on the recommendations of the Council hereby notifies that the following activities or transactions undertaken by the Central Government or State Government or any local authority in which they are engaged as public authority, shall be treated neither as a supply of goods nor a supply of service, namely;- services by way of any activity in relation to a function entrusted to a Panchayat under article 243G of the Constitution . 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) 65/2017/14-A