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 ..... 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 brackets and figures "(vii), (viii)," shall be substituted; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 supplying the service. [Please refer to Explanation no. (iv)] (2) The option by GTA to itself pay GST on the services supplied by it during a Financial Year shall be exercised by making a declaration in Annexure V on or before the 15th March of the preceding Financial Year: Provided that the option for the Financial Year 2022-2023 shall be exercised on or before the 16th August, 2022: Provided further that invoice for supply of the service charging State tax at the rates as applicable to clause (b) may be issued during the period from the 18th July,2022 to 16th August, 2022 before exercising ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice involving Goods Transport Agency (GTA) service, which falls under Heading 9965. 9 -"; (VII) against serial number 15, in column (3), - (a)item (i) and the corresponding entries relating thereto in columns (4) and (5) shall be omitted; (b) in item (vii), the brackets and figures "(i)," shall be omitted; (VIII) against serial number 26, in column (3), in item (i), sub-items (e), (ea) and (h) shall be omitted; (IX) after serial number 31 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) "31A Heading 9993 Services provided by a clinical establishment by way of providing room [other than Intensive Care Unit (ICU)/Critical Care Unit (CCU)/Intensive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases; (xxxix) 'health care services' means, - any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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