Seeks to supersede notification no. 15/2021 — State Tax (Rate). dated the 18th November. 2021 and amend Notification No. .ERTS (T) 65/2017/11. dated 29th June. 2017 - ERTS (T) 65/2017/Pt. III/67 - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT NOTIFICATION The 31st December, 2021. No. ERTS (T) 65/2017/Pt. III/67. - In exercise of the powers conferred by sub-section (1). sub-section (3) and sub-section (4) of section 9. sub-section (1) of section 11. sub-section (5) of section 15. sub-section (1) of section 16 and section 148 of the Meghalaya Goods and Services Tax Act. 2017 (Act 10 of 2017), the Government of Meghalaya, on being satisfied that it is necessary in the public interest so to do on the recommendations of the Council and in supersession of notification of the Government in Excise. Registration. Taxation and Stamps Department. No. 15/2021 - State Tax (Rate). dated the 18th November. 2021, hereby makes the following amendments in the notification of the Government. Excise. Registration. Taxation and Stamps Department. No.ERTS (T) 65/2017/11, dated 29th June. 2017. published in the Gazette of Meghalaya Extraordinary. Part-IIA. vide number 98. dated the 5th July. 2017. namely :- In the said notification, in the TABLE, against serial number 3,- 1) in column (3), in the heading Description of Service , in items (iii),(vi),(ix) and (x), for the words and symbols Union territory, a local authority, a Governmental Authority or a Government Entity the words and symbols Union territory or a local authority shall be substituted; 2) in column (3), in the heading Description of Service , in item (vii), for the words and symbols Union territory, local authority, a Governmental Authority or a Government Entity the words and symbols Union territory or a local authority shall be substituted; 3) in column (5), in the heading Condition ,the entries against items (iii),(vi),(vii),(ix) and (x), shall be omitted. 2. This notification shall come into force with effect from the 1st day of January, 2022. S. A. SYNREM, Commissioner Secretary to the Government of Meghalaya, Excise, Registration, Taxation Stamps Department.