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Amendment in Notification No. ERTS (T) 65/2017/12, dated the 29th June, 2017 - ERTS (T) 65/2017/Pt. III/380 - Meghalaya SGSTExtract GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT NOTIFICATION The 30th December, 2022. No. ERTS (T) 65/2017/Pt. III/380. - In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) and (3) of section 11, sub-section (5) of section 15 and section 148 of the Meghalaya Goods and Services Tax Act, 2017 (12 of 2017), the Government of Meghalaya, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments further to amend the notification of the Government of Meghalaya, Excise, Registration, Taxation and Stamps Department, No. ERTS (T) 65/2017/12, dated the 29th June, 2017, published in the Gazette of Meghalaya, Extraordinary, Part-II A, vide number, dated the 5th July, 2017, namely:- In the said notification, (i) against S. No. 12, in column (3), after the entry, the following explanation shall be inserted, namely:- Explanation. - For the purpose of exemption under this entry, this entry shall cover services by way of renting of residential dwelling to a registered person where, - (i) the registered person is proprietor of a proprietorship concern and rents the residential dwelling in his personal capacity for use as his own residence; and (ii) such renting is on his own account and not that of the proprietorship concern. ; (ii) S. No. 23A and the entries relating thereto, shall be omitted. 2. This notification shall come into force with effect from the 1st day of January, 2023. E. KHARMALKI, Secretary to the Government of Meghalaya, Excise, Registration, Taxation Stamps Department.
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