Seeks to insert Explanation in the Notification No. ERTS (T) 65/2017/12, dated the 29th June, 2017 - ERTS(T) 65/2017/Pt. I/253 - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT NOTIFICATION The 20 th September, 2018. No. ERTS(T) 65/2017/Pt. I/253. In exercise of the powers conferred by sub-section (3) of section 11 of the Meghalaya Goods and Services Tax Act, 2017 (Act 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 vide No. ERTS (T) 65/2017/12, dated the 29 th June, 2017- State Tax, published in the Gazette of Meghalaya, Extraordinary, Part II A, vide number 99, dated the 5 th July, 2017, hereby inserts the following Explanation in the said notification, in the Table, against serial number 41, in column (3), namely:- Explanation. - For the purpose of this exemption, the Central Government, State Government or Union territory shall have 50 percent or more ownership in the entity directly or through an entity which is wholly owned by the Central Government, State Government or Union territory. H. MARWEIN, Additional Chief Secretary to the Government of Meghalaya Excise, Registration, Taxation Stamps Department.