Amendment in Notification No. 50/2018-State Tax, dated 24th September, 2018 - ERTS(T)65/2017/Pt.III/Vol.I/930 - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION AND STAMPS DEPARTMENT ------- NOTIFICATION The 8th October, 2024. No. ERTS(T)65/2017/Pt.III/Vol.I/930 - In exercise of the powers conferred by sub-section (3) of section 1 read with section 51 of the Meghalaya Goods and Services Tax Act, 2017 (10 of 2017), hereafter in this notification referred to as the said Act, the Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of Meghalaya, Excise, Registration, Taxation and Stamps Department No. 50/2018-State Tax, published in the Gazette of Meghalaya, Extraordinary, Part II A, vide 348, dated 24th September, 2018, namely:- In the said notification, (i) after clause (c) and before the first proviso, the following clause shall be inserted,- (d) any registered person receiving supplies of metal scrap falling under Chapters 72 to 81 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), from other registered person ; (ii) for the third proviso, the following proviso shall be substituted, namely Provided also that nothing in this notification shall apply to the supply of goods or services or both, which takes place between one person to another person specified under clauses (a), (b), (c) and (d) of sub-section (1) of Section 51 of the said Act, except the person referred to in clause (d) of this notification. 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.