Amendment in Notification No. ERTS(T) 65/2017/15, dated the 29th June, 2017 - ERTS(T)65/2017/Pt-III/Vol-I/646 - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT NOTIFICATION The 19th October, 2023. No. ERTS(T)65/2017/Pt-III/Vol-I/646. - In exercise of the powers conferred by sub-section (3) of section 54 of the Meghalaya Goods and Services Tax Act, 2017 (10 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Meghalaya, Excise, Registration, Taxation Stamps Department of Meghalaya No. ERTS(T) 65/2017/15, dated the 29th June, 2017, published in the Gazette of Meghalaya, Extraordinary, Part-IIA, Section 3, Sub-section (i), vide number 102, dated the 5th July, 2017, namely:- In the said notification, in opening paragraph , for the words, brackets, letters and figures specified in sub-item (b) of item 5 of Schedule II of the Meghalaya Goods and Services Tax Act , the words, of construction of a complex, building or a part thereof, intended for sale to a buyer, wholly or partly, where the amount charged from the recipient of service includes the value of land or undivided share of land, as the case may be, except where the entire consideration has been received after issuance of completion certificate , where required , by the competent authority or after its first occupation, whichever is earlier , shall be substituted. 2. This notification shall come into force with effect from the 20th October, 2023. SIBHI CHAKRAVARTHY SADHU, Secretary to the Government of Meghalaya, Excise, Registration, Taxation Stamps Department.