Seeks to insert explanation in an item in notification No.ERTS(T)No. 65/2017/11, dated 29th June, 2017 - ERTS (T) 65/2017/434 - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT NOTIFICATION The 26 th July, 2018 No.ERTS (T) 65/2017/434. - In exercise of the powers conferred by sub-section (3) of section 11 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 so to do for the purpose of clarifying the scope and applicability of the notification of the Government of Meghalaya in the Excise, Registration, Taxation Stamps Department, No. ERTS(T) No. 65/2017/11, dated 29th June, 2017, published in the Gazette of Meghalaya Extraordinary Part-IIA No. 98 dated 5th July, 2017, hereby inserts following explanation in the said notification, in the Table, against serial number 3, in column (3), in item (vi), namely:- Explanation. - For the purposes of this item, the term business shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities. . 2. This notification shall come into force with effect from 27th of July, 2018. (H. Marwein) Additional Chief Secretary to the Government of Meghalaya Excise, Registration, Taxation Stamps Department