Amendment Notification No. ERTS (T) 65/2017/13, dated the 29th June, 2017 - ERTS(T) 4/2019/Pt/63 - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT NOTIFICATION The 31st December, 2019. No. ERTS(T) 4/2019/Pt/63 . -In exercise of the powers conferred by sub-section (3) of section 9 of the Meghalaya Goods and Services Tax Act, 2017 (Act 10 of 2017), the Government of Meghalaya, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government No. ERTS (T) 65/2017/13, dated the 29th June, 2017, published in the Gazette of Meghalaya, Extraordinary, Part II A, vide number 90, dated the 5th July, 2017, namely:- In the said notification, in the Table, for serial number 15 and the entries relating thereto, the following shall be substituted, namely: - (1) (2) (3) (4) 15 Services provided by way of renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient, provided to a body corporate. Any person, other than a body corporate who supplies the service to a body corporate and does not issue an invoice charging State tax at the rate of 6 per cent. to the service recipient Anybody corporate located in the taxable territory. . S. A. SYNREM, Commissioner Secretary to the Government of Meghalaya, Excise, Registration, Taxation and Stamps Department.