Amendment in Notification No. ERTS(T) 65/2017/17, dated the 29th June, 2017 - ERTS(T)65/2017/Pt-III/Vol-I/647 - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT NOTIFICATION The 19th October, 2023. No. ERTS(T)65/2017/Pt-III/Vol-I/647. - In exercise of the powers conferred by sub-section (5) of section 9 of the Meghalaya Goods and Services Tax Act, 2017 (10 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Meghalaya, Excise, Registration, Taxation Stamps Department of Meghalaya No. ERTS(T) 65/2017/17, dated the 29th June, 2017, published in the Gazette of Meghalaya, Extraordinary, Part-IIA, vide number 104, dated the 5th July, 2017, namely: In the said notification, (i) in clause (i), for the words omnibus or any other motor vehicle , the words or any other motor vehicle except omnibus shall be substituted; (ii) after clause (i), the following clause shall be inserted, namely:- (ia) services by way of transportation of passengers by an omnibus except where the person supplying such service through electronic commerce operator is a company. ; (iii) in the Explanation, after item (c), the following item shall be inserted, namely, (d) Company has the same meaning as assigned to it in clause (20) of section 2 of the Companies Act, 2013 (18 of 2013). . 2. This notification shall come into force with effect from the 20th day of October, 2023. SIBHI CHAKRAVARTHY SADHU, Secretary to the Government of Meghalaya, Excise, Registration, Taxation Stamps Department