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TMI BlogAmendments in the Notification No. ERTS(T)65/2017/11, dated 29.6.2017X X X X Extracts X X X X X X X X Extracts X X X X ..... to do, hereby makes the following amendments in the notification No. ERTS(T)65/2017/11, dated 29.6.2017 , namely:- In the said notification, in the Table,- (i) against serial number 3, for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (iii) Composite supply of works contract as defined in clause (119) of section 2 of the Meghalaya Goods and Services Tax Act, 2017 , supplied to the Government, a local authority or a Governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; (e) a pollution control or effluent treatment plant, except located as a part of a factory; or (f) a structure meant for funeral, burial or cremation of deceased. 6 - (v) Composite supply of works contract as defined in clause (119) of section 2 of the Meghalaya Goods and Services Tax Act, 2017 , supplied by way of construction, erection, commissioning, or installation of original works pertaining to,- (a) railways, excluding monorail and metro; (b) a single residential unit otherwise than as a part of a residential complex; (c) low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the service has not been taken [Please refer to Explanation no. (iv)] or 6 - (iii) against serial number 9, for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation .- goods transport agency'' means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation .- goods transport agency'' means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] or 6 Provided that the goods transport agency opting to pay state tax @ 6% under this entry shall, thenceforth, be liable to pay state tax @ 6% on all the services of GTA supplied by it. ; (vi) against serial number 26,- (a) in column (3), in item (i),- (A) for sub-item (b), the following sub-it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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