Amendment in Notification No. ERTS(T)65/2017/11, dated the 29th June, 2017 - ERTS(T)65/2017/Pt.III/Vol.1/920 - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION AND STAMPS DEPARTMENT NOTIFICATION The 8th October, 2024. No. ERTS(T)65/2017/Pt.III/Vol.1/920 - In exercise of the powers conferred by sub-section (1), sub-sections (3) and (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 (10 of 2017), the 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 further amendments in the notification of the Government of Meghalaya, Excise, Registration, Taxation and Stamps Department, No. ERTS(T)65/2017/11, dated the 29th June, 2017, published in the Gazette of Meghalaya, Extraordinary, Part II A, vide number 98, dated the 05th July, 2017, namely:- In the said notification, in the Table, against serial number 8, (i) after item (iva) and the entries relating thereto in columns (3), (4) and (5), the following item and entries relating thereto in columns (3), (4) and (5) shall be inserted, namely: - (3) (4) (5) (ivb) Transportation of passengers, with or without accompanied baggage, by air, in a helicopter on seat share basis. 2.5 Provided that credit of input tax charged on goods used in supplying the service has not been taken. [Please refer to clause (iv) of paragraph 4 relating to Explanation]. . (ii) in column (3), in item (vii), after the brackets and figures (iva), , the brackets and figures (ivb), shall be inserted. This notification shall come into force with effect from the 10th day of October, 2024. SIBHI C. SADHU, Secretary to the Govt. of Meghalaya, Excise, Registration, Taxation Stamps Department.