The Meghalaya Goods and Services Tax (Twelfth Amendment) Rules, 2018.
ERTS(T) 65\/2017\/Pt. II\/12-54\/2018-State Tax Dated:- 9-10-2018 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
\nEXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
\nNOTIFICATION
\nNo. 54\/2018-State Tax
\nDared Shillong, the 09th October, 2018.
\nNo. ERTS(T) 65\/2017\/Pt. II\/12.- In exercise of the powers conferred by section 164 of the Meghalaya Goods and Services Tax Act, 2017 (Act 10 of 2017), the Government of Meghalaya hereby makes the following rules further to amend the Meghalaya Goods and Services Tax Rules, 2017, namely:-
\n1. (1) These rules may be called the Meghalaya Goods and Services Tax (Twelfth Amendment) Rules, 2018<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted.” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Meghalaya Goods and Services Tax (Twelfth Amendment) Rules, 2018.ERTS(T) 65\/2017\/Pt. II\/12-54\/2018-State Tax Dated:- 9-10-2018 Meghalaya SGSTGST – StatesMeghalaya SGSTMeghalaya SGSTGOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT NOTIFICATION No. 54\/2018-State Tax Dared Shillong, the 09th October, 2018. No. ERTS(T) 65\/2017\/Pt. II\/12.- In exercise of the powers conferred by section 164 of the Meghalaya … Continue reading “The Meghalaya Goods and Services Tax (Twelfth Amendment) Rules, 2018.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-14889","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14889","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14889"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14889\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14889"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14889"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14889"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n3. In the said rules, in rule 96, for sub-rule (10), the following sub-rule shall be substituted, namely:-
\n“(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have –
\n(a) received supplies on which the benefit of the Government of Meghalaya, ERTS Department Notification No. ERTS (T) 65\/2017\/Pt I\/38 dated the 31st October, 2017, published in the Gazette of Meghalaya, Extraordinary, Part II A, vide number 87, dated the 31st January, 2018 except so far it relates to receipt of capital goods <\/p>\n
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