Amendments in the Notification No. ERTS(T)65/2017/13, dated 29.6.2017. - ERTS(T) 65/2017/096 - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT Notification Dated Shillong, the 25 th Sept, 2017. No. ERTS(T) 65/2017/96.- In exercise of the powers conferred by sub-section (3) of section 9 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) , the Government of Meghalaya on the recommendations of the Council hereby makes the following amendments in the notification No. ERTS(T)65/2017/13, dated 29.6.2017 , namely:- In the said notification,- (i) in the Table, against serial number 1, in column (2), after the words and brackets goods transport agency (GTA) the words and figure , who has not paid central tax at the rate of 6%, shall be inserted; (ii) in the Explanation, after clause (d), the following clause shall be inserted, namely:- (e) A Limited Liability Partnership formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm . P. W. Ingty Additional Chief Secretary to the Government of Meghalaya Excise, Registration, Taxation Stamps Department. Memo No. ERTS(T) 65/2017/96-A Dated Shillong, the 25th Sept, 2017