Seeks to amend Notification No. ERTS(T)65/2017/Pt.I/38, dated the 31st October, 2017 - ERTS (T) 65/2017/479 - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT NOTIFICATION The 15th January, 2019. No.ERTS (T) 65/2017/479 . - In exercise of the powers conferred by section 147 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of Meghalaya, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of Meghalaya No. 48/2017-State Tax, issued vide No.ERTS(T)65/2017/Pt.I/38, dated the 31st October, 2017 published in the Gazette of Meghalaya, Extraordinary, Part-IIA, vide No. 87, dated the 31st January, 2018, namely:- In the said notification, (i) In the Table, the column number (2) against S. No. l, after the entry, the following proviso shall be inserted, namely:- Provided that goods so supplied, when exports have already been made after availing input tax credit on inputs used in manufacture of such exports, shall be used in manufacture and supply of taxable goods (other than nil rated or fully exempted goods) and a certificate to this effect from a chartered accountant is submitted to the jurisdictional commissioner of GST or any other officer authorised by him within 6 months of such supply,; Provided further that no such certificate shall be required if input tax credit has not been availed on inputs used in manufacture of export goods. ; (ii) In the Explanation against serial number 1 the words on pre-import basis shall be omitted. H. MARWEIN, Additional Chief Secretary to the Government of Meghalaya, Excise, Registration, Taxation Stamps Department.