Amendment in Notification No. ERTS (T)65/2017/2, dated 29th June, 2017 - ERTS (T) 65/2017/436 - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT NOTIFICATION The 26 th July, 2018. No.ERTS (T) 65/2017/436. - 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 the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Meghalaya in the Excise, Registration, Taxation Stamps Department, No. ERTS (T)65/2017/2, dated 29th June, 2017, published in the Gazette of Meghalaya Extraordinary Part-II A No. 89 dated 5th July, 2017, namely:- In the said notification, - (1) in the Schedule, (i) after S. No. 92 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 92 A 1401 Sal leaves, siali leaves, sisal leaves, sabai grass ; (ii) after S. No. 93 A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 93 B 1404 90 90 Vegetable materials, for manufacture of jhadoo or broom sticks ; (iii) for S. No. 102 A and entries relating thereto, the following shall be substituted, namely: - 102A 2306 De-oiled rice bran Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018 ; (iv) after S. No. 114 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - 114A 44 or 68 Deities made of stone, marble or wood 114B 46 Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope ; (v) for S. No. 117 and the entries relating thereto, the following shall be substituted, namely:- 117 48 or 4907 or 71 Rupee notes or coins when sold to Reserve Bank of India or the Government of India ; (vi) after S. No. 132 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 132A 53 Coir pith compost other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] ; (vii) after S. No. 146 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 146A 9619 00 10 or 9619 00 20 Sanitary towels (pads) or sanitary napkins; tampons ; (viii) after S. No. 151 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 152 Any Chapter except 71 Rakhi (other than those made of goods falling under Chapter 71) . 2. This notification shall come into force on the 27th July, 2018. H. MARWEIN, Additional Chief Secretary to the Government of Meghalaya, Excise, Registration , Taxation Stamps Department