Supersession Notification No. 17/2020- State Tax, dated the 23rd March, 2020 - ERTS (T) 65/2017/Pt. I/305 - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT NOTIFICATION The 23rd February, 2021 No. ERTS (T) 65/2017/Pt. I/305 . - In exercise of the powers conferred by sub-section (6D) of section 25 of the Meghalaya Goods and Services Tax Act, 2017 (Act 10 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council and in supersession of the notification of the Government of Meghalaya, ERTS Department, No.17/2020- State Tax, dated the 23rd March, 2020, published in the Gazette of Meghalaya, Extraordinary Part II-A, vide number 99, dated the 4th May, 2020, except as respects things done or omitted to be done before such supersession, hereby notifies that the provisions of sub-section (6B) or sub-section (6C) of section 25 of the said Act shall not apply to a person who is,- (a) not a citizen of India; or (b) a Department or establishment of the Central Government or State Government; or (c) a local authority; or (d) a statutory body; or (e) a Public Sector Undertaking; or (f) a person applying for registration under the provisions of sub-section (9) of section 25 of the said Act. S. A. SYNREM, Commissioner Secretary to the Government of Meghalaya, Excise, Registration, Taxation Stamps Department.