Section 12 of Meghalaya GST Act 2017 ( Section 12 of Meghalaya GST Act 2017 explains Time of supply of goods and is covered in Chapter IV : TIME AND VALUE OF SUPPLY) Time of supply of goods 12 . (1) The liability to pay tax on goods shall arise at the time of supply, as determined in terms… Read More »
Section 11 of Meghalaya GST Act 2017 ( Section 11 of Meghalaya GST Act 2017 explains Power to grant exemption from tax and is covered in Chapter III : LEVY AND COLLECTION OF TAX) Power to grant exemption from tax 11. (1) Where the Government is satisfied that it is necessary in the public interest so to do, it… Read More »
Section 10 of Meghalaya GST Act 2017 ( Section 10 of Meghalaya GST Act 2017 explains Composition levy and is covered in Chapter III : LEVY AND COLLECTION OF TAX) Composition levy 10. (1) Notwithstanding anything to the contrary contained in this Act but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person, whose aggregate… Read More »
Section 9 of Meghalaya GST Act 2017 ( Section 9 of Meghalaya GST Act 2017 explains Levy and Collection and is covered in Chapter III : LEVY AND COLLECTION OF TAX) Levy and Collection 9. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the Meghalaya Goods and Services Tax on all intra-State supplies of… Read More »
Section 8 of Meghalaya GST Act 2017 ( Section 8 of Meghalaya GST Act 2017 explains Tax liability on composite and mixed supplies and is covered in Chapter III : LEVY AND COLLECTION OF TAX) Tax liability on composite and mixed supplies 8. The tax liability on a composite or a mixed supply shall be determined in the following… Read More »
Section 7 of Meghalaya GST Act 2017 ( Section 7 of Meghalaya GST Act 2017 explains Scope of supply and is covered in Chapter III : LEVY AND COLLECTION OF TAX) Scope of supply 7. (1) For the purposes of this Act, the expression “supply” includes— (a) all forms of supply of goods or services or both such as sale,… Read More »
Section 6 of Meghalaya GST Act 2017 ( Section 6 of Meghalaya GST Act 2017 explains Authorisation of officers of central tax as proper officer in certain circumstances and is covered in Chapter II : ADMINISTRATION) Authorisation of officers of central tax as proper officer in certain circumstances 6. (1) Without prejudice to the provisions of this Act, the… Read More »
Section 5 of Meghalaya GST Act 2017 ( Section 5 of Meghalaya GST Act 2017 explains Powers of officers and is covered in Chapter II : ADMINISTRATION) Powers of officers 5. (1) Subject to such conditions and limitations as the Commissioner may impose, an officer of State tax may exercise the powers and discharge the duties conferred or imposed on him under this… Read More »
Section 4 of Meghalaya GST Act 2017 ( Section 4 of Meghalaya GST Act 2017 explains Appointment of officers and is covered in Chapter II : ADMINISTRATION) Appointment of officers 4. (1) The Government may, in addition to the officers as may be notified by the Government under section 3, appoint such persons as it may think fit to… Read More »
The Union Finance Minister Shri Arun Jaitley holds his 6th Pre-Budget Consultation Meeting with Stakeholders from IT (Hardware &Software) Group;Highlights the steps taken by the present Government to make India a global hub for electronics manufacturing; IT Sector Heads seek help from Government against Protectionist Policies; also seek Tax incentives for growth of the sector… Read More »