Amendment in Notification No. ERTS(T)65/2017/1, dated the 29th June, 2017 - ERTS(T)65/2017/Pt-III/Vol.I/597 - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT NOTIFICATION The 29th September, 2023. No. ERTS(T)65/2017/Pt-III/Vol.I/597 . - In exercise of the powers conferred by sub-section (1) of Section 9 and sub-section (5) of Section 15 of the Meghalaya Goods and Services Tax Act, 2017 (Act 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 Excise, Registration, Taxation and Stamps Department, No. ERTS(T)65/2017/1, dated the 29th June, 2017, published in the Gazette of Meghalaya, Extraordinary, Part-IIA, vide number 88, dated the 5thJuly, 2017, namely:- In the said notification, (i) in Schedule IV - (a) after Sl. No. 227 and the entries related thereto, the following Sl. No. and entries shall be inserted, namely:- (1) (2) (3) 227A Any Chapter Specified actionable claim; Explanation: specified actionable claim as defined in section 2(102A) of the MGST Act, 2017 means the actionable claim involved in or by way of (i) betting; (ii) casinos; (iii) gambling; (iv) horse racing; (v) lottery; or (vi) online money gaming; ; (b) Sl. No. 228 and 229 and the entries relating thereto shall be omitted. (ii) in the Explanation, after clause (iv), the following clause shall be inserted, namely: (v) The words and expressions used and not defined in this notification, but defined in the Meghalaya Goods and Service Tax Act, 2017 (Act 10 of 2017), the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), shall have the same meanings as assigned to them in those Acts. 2. This notification shall come into force on the 1st day of October, 2023. SIBHI CHAKRAVARTHY SADHU, Secretary to the Government of Meghalaya, Excise, Registration, Taxation and Stamps Department