Amendments in the Notification No.11/2017-Central Tax (Rate), dated the 28th June, 2017. - ERTS(T) 65/2017/192 - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT Notification Dated Shillong, the 9th November 2017. No. ERTS(T) 65/2017/192 - In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11 , sub-section (5) of section 15 and sub-section (1) of section 16 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) , the Government of Meghalaya, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance(Department of Revenue), No.11/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part Il, Section 3, Subsection(i), vide number G.S.R. 690 (E), dated the 28th June, 2017, namely In the said notification, in the Table, against serial number 3, for item (vi) in column (3) and the entries relating thereto, in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (vi) Services provided to the Central Government, State Government, Union Territory, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out repair, maintenance, renovation, or alteration of- (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or (c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017 6 - (vii) Construction services other than (i),(ii),(iii),(iv),(v) and (vi) above 9 - Sd/- P. W. Ingty Additional Chief Secretary to the Government of Meghalaya Excise, Registration, Taxation Stamps Department. Memo No. ERTS (T)6S/2017/192-A Dated Shillong, the 09th November 2017