Amendment in Notification No. ERTS (T) 65/2017/12, dated the 29th June, 2017 - ERTS (T) 65/2017/Pt. III/393 - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT NOTIFICATION The 28th February, 2023. No. ERTS (T) 65/2017/Pt. III/393. - In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 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, hereby makes the following amendment further to amend the notification of the Government, Excise, Registration, Taxation and Stamps Department, No. ERTS (T) 65/2017/12, dated the 29th June, 2017, published in the Gazette of Meghalaya, Extraordinary, Part-IIA, vide No. 99, dated the 5th July, 2017, namely: In the said notification, in paragraph 3, in the Explanation, after clause (iv), the following clause shall be inserted, namely:- (iva) For removal of doubts, it is clarified that any authority, board or body set up by the Central Government or State Government including National Testing Agency for conduct of entrance examination for admission to educational institutions shall be treated as educational institution for the limited purpose of providing services by way of conduct of entrance examination for admission to educational institutions. . 2. This notification shall come into force with effect from the 1st March, 2023. SANJAY GOYAL, Commissioner Secretary to the Government of Meghalaya, Excise, Registration, Taxation Stamps Department.