9911796707
TMI BlogAmendment in Notification No. ERTS (T) 65/2017/11, dated 29th June, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... mendments in the notification of the Government of Meghalaya, Excise, Registration, Taxation and Stamps Department No. ERTS (T) 65/2017/11, dated 29th June, 2017, published in the Gazette of Meghalaya, Extraordinary, Part-IIA, vide number 98, dated the 5th July, 2017, namely:- In the said notification, - (A) in the Table, - (I) against serial number 3, in column (3), - (a) items (iii), (iv), (v), (va), (vi) and (ix) and the corresponding entries relating thereto in columns (4) and (5) shall be omitted; (b) against items (vii) and (x), for the entry in column (4), the entry 6 shall be substituted; (c) in item (xii), for the brackets and figures (iii), (iv), (v), (va), (vi), (vii), (viii), (ix) , the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to transportation of goods (including used house hold goods for personal use) supplied by a GTA where,- (a) GTA does not exercise the option to itself pay GST on the services supplied by it; 2.5 The credit of input tax charged on goods and services used in supplying the service has not been taken. [Please refer to Explanation no. (iv)] (b) GTA exercises the option to itself pay GST on services supplied by it. 2.5 (1) In respect of supplies on which GTA pays tax at the rate of 2.5%, GTA shall not take credit of input tax charged on goods and services used in supplyin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) (4) (5) (vii) Goods transport services other than (i), (ii), (iii), (iv), (v), (vi) and (via) above. 9 - ; (V) against serial number 10, in column (3), - (a) after item (i) and the corresponding entries relating thereto in columns (4) and (5), the following shall be inserted, namely: - (3) (4) (5) (ia) Renting of goods carriage where the cost of fuel is included in the consideration charged from the service recipient. 6 - ; (b) in item (iii), after the brackets and figure (i) , the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Rs. 5000 per day to a person receiving health care services. 2.5 The credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] ; (X) against serial number 32, in column (3), - (a) after item (i) and the corresponding entries relating thereto in columns (4) and (5), the following shall be inserted, namely: - (3) (4) (5) (ia) Services by way of treatment or disposal of biomedical waste or the processes incidental thereto by a common bio-medical waste treatment facility to a clinical establ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cal establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma; (xxxx) 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. ; (C) After Annexure IV, following annexure shall be inserted, namely: - Annexure V FORM Form for exercising the option by a Goods Transport Agency (GTA) for payment of GST on the GTA services supplied by him under forward charge before the commencement of any financial year to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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