Amendment in Notification No. ERTS(T) 65/2017/02, dated 29th June, 2017 - 02/2025 -State Tax (Rate) - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE. REGISTRATION, TAXATION STAMPS DEPARTMENT NOTIFICATION No. 02/2025 -State Tax (Rate) Dated Shillong, the 16 th January 2025 No. ERTS (T) 3/2025/54 - In exercise of the powers conferred by sub-section (1) of section 11 of the Meghalaya Goods and Services Tax Act, 2017 (10 of 2017), the Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government Excise, Registration, Taxation and Stamps Department, No. ERTS(T) 65/2017/02, dated 29th June, 2017, published in the Gazette of Meghalaya, Extraordinary, Part II A, vide number 89, dated the 5th July, 2017, namely :- In the said notification, - (a) in the Schedule, after S. No. 105 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - 105A. 30 Gene Therapy ; (b) in the Explanation, for clause (ii) and the proviso appended to it, the following clause shall be substituted, namely:- (ii) The expression pre-packaged and labelled means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are pre-packed as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder. . 2. This notification shall come into force with immediate effect. (S. C. Sadhu, IAS) Secretary to t he Government of Meghalaya Excise, Registration, Taxation Stamps Department