Daily Archives: December 24, 2017

Schedule III of Meghalaya GST Act 2017 : Activities or transactions which shall be treated neither as a supply of goods nor a supply of services

By | December 24, 2017

Schedule III of Meghalaya GST Act 2017 ( Schedule III of Meghalaya GST Act 2017 explains Activities or transactions which shall be treated neither as a supply of goods nor a supply of services  ) SCHEDULE III [Section 7] ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES 1. Services… Read More »

Schedule II of Meghalaya GST Act 2017 : Activities to be treated as supply of goods or supply of services

By | December 24, 2017

Schedule II of Meghalaya GST Act 2017 ( Schedule II of Meghalaya GST Act 2017 explains Activities to be treated as supply of goods or supply of services ) SCHEDULE II [Section 7] ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES 1. Transfer (a) any transfer of the title in goods is a supply of… Read More »

Schedule I of Meghalaya GST Act 2017 : Activities to be treated as supply even if made without consideration

By | December 24, 2017

Schedule I of Meghalaya GST Act 2017 ( Schedule I of Meghalaya GST Act 2017 explains Activities to be treated as supply even if made without consideration) SCHEDULE I [Section 7] ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION 1. Permanent transfer or disposal of business assets where input tax credit has been availed on… Read More »

Section 174 of Meghalaya GST Act 2017 : Repeal and saving

By | December 24, 2017

Section 174 of Meghalaya GST Act 2017 ( Section 174 of Meghalaya GST Act 2017 explains Repeal and saving and is covered in Chapter XXI : MISCELLANEOUS PROVISIONS) Repeal and saving 174 . (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, (i) the Meghalaya Amusement and Betting Tax Act, (Assam… Read More »

Section 173 of Meghalaya GST Act 2017 : Amendment of certain Acts

By | December 24, 2017

Section 173 of Meghalaya GST Act 2017 ( Section 173 of Meghalaya GST Act 2017 explains Amendment of certain Acts and is covered in Chapter XXI : MISCELLANEOUS PROVISIONS) Amendment of certain Acts 173. Save as otherwise provided in this Act, on and from the date of commencement of this Act; (i) In the Meghalaya Municipal Act (Assam Act… Read More »

Section 172 of Meghalaya GST Act 2017 : Removal of difficulties

By | December 24, 2017

Section 172 of Meghalaya GST Act 2017 ( Section 172 of Meghalaya GST Act 2017 explains Removal of difficulties and is covered in Chapter XXI : MISCELLANEOUS PROVISIONS) Removal of difficulties 172. (1) If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general or… Read More »

Section 171 of Meghalaya GST Act 2017 : Anti-profiteering Measure

By | December 24, 2017

Section 171 of Meghalaya GST Act 2017 ( Section 171 of Meghalaya GST Act 2017 explains Anti-profiteering Measure and is covered in Chapter XXI : MISCELLANEOUS PROVISIONS) Anti-profiteering Measure 171. (1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by… Read More »

Section 170 of Meghalaya GST Act 2017 : Rounding off of tax etc

By | December 24, 2017

Section 170 of Meghalaya GST Act 2017 ( Section 170 of Meghalaya GST Act 2017 explains Rounding off of tax etc and is covered in Chapter XXI : MISCELLANEOUS PROVISIONS) Rounding off of tax etc. 170. The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under… Read More »

Section 169 of Meghalaya GST Act 2017 : Service of notice in certain circumstances

By | December 24, 2017

Section 169 of Meghalaya GST Act 2017 ( Section 169 of Meghalaya GST Act 2017 explains Service of notice in certain circumstances and is covered in Chapter XXI : MISCELLANEOUS PROVISIONS) Service of notice in certain circumstances 169. (1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by… Read More »