LexThe Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017)
Meghalaya · state statute
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The 19th June, 2017.
No.LL(B).28/2017/361. —The Meghalaya Goods and Services Tax Act, 2017
(Act No. 10 of 2017) is hereby published for general information.
The Gazette of Meghalaya
EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 81 Shillong, Monday, June 19, 2017, 29th Jyaistha-1939 (S. E.)
PART-IV
GOVERNMENT OF MEGHALAYA
LAW (B) DEPARTMENT
———
Postal Registration No. N. E.—771/2006-2008
MEGHALAYA ACT NO. 10 OF 2017.
(As passed by the Meghalaya Legislative Assembly)
Received the assent of the Governor on 15th June, 2017.
Published in the Gazette of Meghalaya Extra-Ordinary issue dated 19th June, 2017.
PART-IV] THE GAZETTE OF MEGHALAYA (EXTRAORDINARY) JUNE 19, 2017 548
THE MEGHALAYA GOODS AND SERVICES TAX
ACT, 2017
An
Act
to make a provision for levy and collection of tax on intra-
State supply of goods or services or both by the State
of Meghalaya.
BE it enacted by Legislature of Meghalaya in the
Sixty-eighth Year of the Republic of India as follows:-
CHAPTER I
PRELIMINARY
1. (1) This Act may be called the Meghalaya Goods and
Services Tax Act, 2017.
Short title, extent
and commencement.
(2) It extends to the whole of Meghalaya
(3) It shall come into force on such date as the
State Government may, by notification in the
Official Gazette, appoint:
Provided that different da tes may be appointed for
different provisions of this Act and any reference in any
such provisions to the commencement of this Act shall be
construed as a reference to the coming into force of that
provision.
2. In this Act, unless the context otherwise requires,––
Definitions.
4 of 1882.
(1) “actionable claim” shall have the same meaning as
assigned to it in section 3 of the Transfer of
Property Act, 1882;
(2) “address of delivery” means the address of the
recipient of goods or services or both indicated on
the tax invoice issued by a registered person for
delivery of such goods or services or both;
(3) “address on record” means the address of the
recipient as available in the records of the
supplier;
PART-IV] THE GAZETTE OF MEGHALAYA (EXTRAORDINARY) JUNE 19, 2017 549
(4) “adjudicating authority” means any authority,
appointed or authorised competent to pass any
order or decision under this Act, but does not
include the Commissioner, Revisional Authority,
the Authority for Advan ce Ruling, the Appellate
Authority for Advance Ru ling, the Appellate
Authority and the Appellate Tribunal;
(5) “agent” means a person, including a factor,
broker, commission agent, arhatia, del credere
agent, an auctioneer or any other mercantile agent,
by whatever name called, who carries on the
business of supply or receip t of goods or services
or both on behalf of another;
(6) “aggregate turnover” means the aggregate value of
all taxable supplies (excluding the value of inward
supplies on which tax is payable by a person on
reverse charge basis), exem pt supplies, exports of
goods or services or bot h and inter-St ate supplies
of persons having the same Permanent Account
Number, to be computed on all India basis but
excludes central tax, State tax, Union territory tax,
integrated tax and cess;
(7) “agriculturist” means an individual or a Hindu
Undivided Family who unde rtakes cultivation of
land–
(a) by own labour, or
(b) by the labour of family, or
(c) by servants on wages payable in cash or kind or by
hired labour under personal supervision or the personal
supervision of any member of the family;
(8) “Appellate Authority” means an Authority
appointed or authorised to hear appeals and
referred to in section 107;
(9) "Appellate Tribunal" means the Goods and
Services Tax Appellate Tr ibunal referred to in
section 109;
(10) “appointed day’’ means the date on which the
provisions of this Act shall come into force;
(11) “assessment” means determination of tax
liability under this Act and includes self-
PART-IV] THE GAZETTE OF MEGHALAYA (EXTRAORDINARY) JUNE 19, 2017 550
assessment, re-assessment, provisional
assessment, summary assessment and best
judgement assessment;
43 of 1961.
(12) "associated enterprises" shall have the same
meaning as assigned to it in section 92A of the
Income-tax Act, 1961;
(13) “audit” means the exam ination of records,
returns and other documents maintained or
furnished by the registered person under this Act
or the rules made there under or under any other
law for the time being in force to verify the
correctness of turnover declared, taxes paid,
refund claimed and input tax credit availed, and to
assess his compliance with the provisions of this
Act or the rules made thereunder;
(14) “authorised bank” shall mean a bank or a
branch of a ba nk authorised by the Central
Government to collect the tax or any other amount
payable under this Act;
(15) “authorised representative” means the
representative as referred to under section 116;
54 of 1963.
(16) “Board” means the Central Board of Excise
and Customs constituted u nder the Central Boards
of Revenue Act, 1963;
(17) “business” includes––
(a) any trade, commerce, manufacture, profession,
vocation, adventure, wager or any other similar
activity, whether or not it is for a pecuniary benefit;
(b) any activity or transaction in connection with or
incidental or ancillary to sub-clause (a);
(c) any activity or transaction in the nature of sub-
clause (a), whether or not there is volume, frequency,
continuity or regularity of such transaction;
(d) supply or acquisition of goods including capital
goods and services in connection with commencement
or closure of business;
(e) provision by a club, association, society, or any
PART-IV] THE GAZETTE OF MEGHALAYA (EXTRAORDINARY) JUNE 19, 2017 551
such body (for a subscription or any other
consideration) of the facil ities or benefits to its
members;
(f) admission, for a consideration, of persons to any
premises;
(g) services supplied by a person as the holder of an
office which has been accepted by him in the course or
furtherance of his trade, profession or vocation;
(h) services provided by a race club by way of
totalisator or a licence to book maker in such club; and
(i) any activity or transaction undertaken by the
Central Government, a State Government or any local
authority in which they are engaged as public
authorities;
(18) “business vertical” me ans a distinguishable
component of an enterprise that is engaged in the
supply of an individual goods or services or a
group of related goods or services which is subject
to risks and returns that are different from those of
the other business verticals.
Explanation.––For the purposes of this clause, factors
that should be considered in determining whether goods
or services are related include––
(a) the nature of the goods or services;
(b) the nature of the production processes;
(c) the type or class of customers for the goods or
services;
(d) the methods used to distribute the goods or
supply of services; and
(e) the nature of regulatory environment (wherever
applicable), including banking, insurance or public
utilities;
(19) “capital goods” means goods, the value of
which is capitalised in the books of accounts of
the person claiming the input tax credit and which
PART-IV] THE GAZETTE OF MEGHALAYA (EXTRAORDINARY) JUNE 19, 2017 552
are used or intended to be used in the course or
furtherance of business;
(20) “casual taxable person” means a person who
occasionally undertakes transactions involving
supply of goods or servi ces or both in the course
or furtherance of business, whether as principal,
agent or in any other capacity, in the taxable
territory where he has no fixed place of business;
(21) “central tax” means th e central goods and
services tax levied under section 9 of the Central
Goods and Services Tax Act;
(22) “cess” shall have the same meaning as
assigned to it in the Goods and Services Tax
(Compensation to States) Act;
38 of 1949.
(23) “chartered accountant” means a chartered
accountant as defined in clause (b) of sub-section
(1) of section 2 of the Chartered Accountants Act,
1949;
(24) “Commissioner” means the Commissioner of
State tax appointed under section 3;
(25) “Commissioner in the Board” means the
Commissioner referred to in section 168 of the
Central Goods and Services Tax Act;
(26) “common portal” mean s the common goods
and services tax electronic portal referred to in
section 146;
(27) “common working days” shall mean such days
in succession which are not declared as gazetted
holidays by the Centra l Government or the
Government of Meghalaya;
56 of 1980. (28) "company secretary" means a company
secretary as defined in clause (c ) of sub-section
(1) of section 2 of the Company Secret aries Act,
1980;
(29) “competent authority” means such authority as
may be notified by the Government;
(30) “composite supply” means a supply made by a
PART-IV] THE GAZETTE OF MEGHALAYA (EXTRAORDINARY) JUNE 19, 2017 553
taxable person to a recipi ent consisting of two or
more taxable supplies of goods or services or both,
or any combination thereof, which are naturally
bundled and supplied in conjunction with each
other in the ordi nary course of business, one of
which is a principal supply;
Illustration: Where goods are packed and transported
with insurance, the supply of goods, packing materials,
transport and insurance is a composite supply and supply
of goods is a principal supply.
(31) “consideration” in rela tion to the supply of
goods or services or both includes––
(a) any payment made or to be made, whether in
money or otherwise, in respect of, in response to, or
for the inducement of, the supply of goods or services
or both, whether by the recipient or by any other
person but shall not include any subsidy given by the
Central Government or a State Government;
(b) the monetary value of any act or forbearance,
in respect of, in response to, or for the inducement of,
the supply of goods or services or both, whether by the
recipient or by any other person but shall not include
any subsidy given by the Central Government or a
State Government:
Provided that a deposit given in respect of the
supply of goods or services or both shall not be
considered as payment made for such supply unless the
supplier applies such deposit as consideration for the
said supply;
(32) “continuous supply of goods” means a supply
of goods which is provide d, or agreed to be
provided, continuously or on recurrent basis,
under a contract, whether or not by means of a
wire, cable, pipeline or other conduit, and for
which the supplier invoices the recipient on a
regular or periodic basis and includes supply of
such goods as the Govern ment may, subject to
such conditions, as it may, by notification,
specify;
(33) “continuous supply of services” means a
supply of services which is provided, or agreed to
PART-IV] THE GAZETTE OF MEGHALAYA (EXTRAORDINARY) JUNE 19, 2017 554
be provided, continuously or on recurrent basis,
under a contract, for a period exceeding three
months with periodic pa yment obligations and
includes supply of such services as the
Government may, subject to such conditions, as it
may, by notification, specify;
(34) “conveyance” includes a vessel, an aircraft and
a vehicle;
23 of 1959.
(35) “cost accountant” means a cost accountant as
defined in clause (c) of sub-section (1) of section 2
of the Cost and Works Accountants Act, 1959;
(36) “Council” means the Go ods and Services Tax
Council established under article 279A of the
Constitution;
(37) “credit note” means a do cument issued by a
registered person under sub-section (1) of section
34;
(38) “debit note” means a do cument issued by a
registered person under sub-section (3) of section
34;
(39) “deemed exports” means such supplies of
goods as may be notified under section 147;
(40) “designated authority” means such authority as
may be notified by the Commissioner;
21 of 2000.
(41) “document” includes written or printed record
of any sort and electronic record as defined in the
Information Technology Act, 2000;
(42) “drawback” in relation to any goods
manufactured in India and exported, means the
rebate of duty, tax or cess chargeable on any
imported inputs or on any domestic inputs or input
services used in the manufacture of such goods;
(43) “electronic cash ledger” means the electronic
cash ledger referred to in sub-section (1) of
section 49;
(44) “electronic commerce” means the supply of
goods or services or both, includ ing digital
PART-IV] THE GAZETTE OF MEGHALAYA (EXTRAORDINARY) JUNE 19, 2017 555
products over digital or electronic network;
(45) “electronic commerce operator” means any
person who owns, operates or manages digital or
electronic facility or platform for electronic
commerce;
(46) “electronic credit ledger ” means the electronic
credit ledger referred to in sub-section (2) of
section 49;
(47) “exempt supply” means supply of any goods or
services or both which attr acts nil rate of tax or
which may be exempt from tax under section 11,
or under section 6 of th e Integrated Goods and
Services Tax Act, and includes non- taxable
supply;
(48) “existing law” means any law, notification,
order, rule or regulati on relating to levy and
collection of duty or tax on goods or services or
both passed or made before the commencement of
this Act by the Legislatur e or any authority or
person having the power to make such law,
notification, order, rule or regulation;
(49) “family” means,—
(i) the spouse and children of the person, and
(ii) the parents, grand-pa rents, brot hers and
sisters of the person if they are wholly or
mainly dependent on the said person;
(50) “fixed establishment” means a place (other
than the registered pla ce of business) which is
characterised by a sufficient degree of permanence
and suitable structure in terms of human and
technical resources to supply services, or to
receive and use services for its own needs;
(51) “Fund” means the Consumer Welfare Fund
established under section 57;
(52) “goods’’ means every kind of movable
property other than mone y and securities but
includes actionable claim, growing crops, grass
and things attached to or forming part of the land
which are agreed to be severed before supply or
PART-IV] THE GAZETTE OF MEGHALAYA (EXTRAORDINARY) JUNE 19, 2017 556
under a contract of supply;
(53) “Government” means the Government of
Meghalaya;
(54) “Goods and Services Tax (Compensation to
States) Act” means the Goods and Services Tax
(Compensation to States) Act, 2017;
(55) “goods and services ta x practitioner" means
any person who has been approved under section
48 to act as such practitioner;
80 of 1976 (56) "India" means the territory of India as referred
to in article 1 of the Co nstitution, its territorial
waters, seabed and sub- soil underlying such
waters, continental shelf, exclusive economic zone
or any other maritime zone as referred to in the
Territorial Waters, Contin ental Shelf, Exclusive
Economic Zone and other Maritime Zones Act,
1976, and the air space above its territory and
territorial waters;
(57) “Integrated Goods and Services Tax Act”
means the Integrated Goods and Services Tax Act,
2017;
(58) “integrated tax” means the integrated goods
and services tax levied under the Integrated Goods
and Services Tax Act;
(59) “input” means any good s other than capital
goods used or intended to be used by a supplier in
the course or furtherance of business;
(60) “input service” means any service used or
intended to be used by a supplier in th e course or
furtherance of business;
(61) “Input Service Distributor” means an office of
the supplier of goods or services or both which
receives tax invoices issued under section 31
towards the receipt of input services and issues a
prescribed document for the purposes of
distributing the credit of central tax, State tax,
integrated tax or Union te rritory tax paid on the
said services to a suppli er of taxable goods or
PART-IV] THE GAZETTE OF MEGHALAYA (EXTRAORDINARY) JUNE 19, 2017 557
services or both having the same Permanent
Account Number as that of the said office;
(62) “input tax” in relation to a registered person,
means the central tax, Stat e tax, integrated tax or
Union territory tax char ged on any supply of
goods or services or both and includes –
(a) the integrated goods and services tax charged on
import of goods;
(b) the tax payable under the provisions of sub-sections
(3) and (4) of section 9;
(c) the tax payable under the provisions of sub-section
(3) and (4) of section 5 of the Integrated Goods and
Services Tax Act; or
(d) the tax payable under the provisions of the Central
Goods and Services Tax Act,
but does not include the tax paid under the composition
levy;
(63) “input tax credit” means the credit of input tax;
(64) “intra-State supply of goods” shall have the
meaning as assigned to it in section 8 of the
Integrated Goods and Services Tax Act;
(65) “intra-State supply of se rvices” shall have the
meaning as assigned to it in section 8 of the
Integrated Goods and Services Tax Act;
(66) “invoice” or “tax in voice” means the tax
invoice referred to in section 31;
(67) “inward supply” in relation to a person, shall
mean receipt of goods or services or both whether
by purchase, acquisition or any other means, with
or without consideration;
(68) “job work” means any treatment or process
undertaken by a person on goods belonging to
another registered person and the expression “job
worker” shall be construed accordingly;
(69) “local authority” means––
(a) a “Panchayat” as de fined in clause (d) of
article 243 of the Constitution;
(b) a “Municipality” as defined in clause (e) of
PART-IV] THE GAZETTE OF MEGHALAYA (EXTRAORDINARY) JUNE 19, 2017 558
article 243P of the Constitution;
(c) a Municipal Committee, a ZillaParishad, a
District Board, and any other authority legally entitled
to, or entrusted by the Central Government or any
State Government with the control or management of
a municipal or local fund;
41 of 2006. (d) a Cantonment Board as defined in section 3 of
the Cantonments Act, 2006;
(e) a Regional Council or a District Council
constituted under the Sixth Schedule to the
Constitution;
(f) a Development Board constituted under article
371 of the Constitution; or
(g) a Regional Council constituted under article
371A of the Constitution;
(70) “location of the recipient of services” means,-
(a) where a supply is rece ived at a place of
business for which the regi stration has been obtained,
the location of such place of business;
(b) where a supply is recei ved at a place other than
the place of business for wh ich registration has been
obtained (a fixed establishment elsewhere), the
location of such fixed establishment;
(c) where a supply is received at more than one
establishment, whether the place of business or fixed
establishment, the location of the establishment most
directly concerned with the receipt of the supply; and
(d) in absence of such pl aces, the location of the
usual place of residence of the recipient;
(71) “location of the supplier of services” means,-
(a) where a supply is made from a place of
business for which the regi stration has been obtained,
the location of such place of business;
(b) where a supply is made from a place other than
the place of business for wh ich registration has been
obtained (a fixed establishment elsewhere), the
location of such fixed establishment;
(c) where a supply is made from more than one
establishment, whether the place of business or fixed
establishment, the location of the establishment most
directly concerned with the provisions of the supply;
PART-IV] THE GAZETTE OF MEGHALAYA (EXTRAORDINARY) JUNE 19, 2017 559
and
(d) in absence of such pl aces, the location of the
usual place of residence of the supplier;
(72) “manufacture” means processing of raw
material or inputs in an y manner that results in
emergence of a new pro duct having a distinct
name, character and use and the term
“manufacturer” shall be construed accordingly;
(73) “market value” shall mean the full amount
which a recipient of a suppl y is required to pay in
order to obtain th e goods or services or both of
like kind and quality at or about the same time and
at the same commercial level where the recipient
and the supplier are not related;
(74) “mixed supply” means tw o or more individual
supplies of taxable goods or services, or any
combination thereof, made in conjunction with
each other by a taxable pe rson for a single price
where such supply does not constitute a composite
supply.
Illustration : A supply of a package consisting of canned
foods, sweets, chocolates, cakes, dry fruits, aerated drinks
and fruit juices when supplied for a single price is a mixed
supply. Each of these items can be supplied separately and
is not dependent on any other. It shall not be a mixed
supply if these items are supplied separately;
(75) “money” means the Indian legal tender or any
foreign currency, cheque, promissory note, bill of
exchange, letter of credit, draft, pay order,
traveller cheque, money orde r, postal or electronic
remittance or any other instrument recognized by
the Reserve Bank of India when used as a
consideration to settle an obligation or exchange
with Indian legal tender of another denomination
but shall not include any cu rrency that is held for
its numismatic value;
59 of 1988.
(76) “motor vehicle” shall have the same meaning
as assigned to it in clause (28) of section 2 of the
Motor Vehicles Act, 1988;
(77) “non-resident taxable person” means any
PART-IV] THE GAZETTE OF MEGHALAYA (EXTRAORDINARY) JUNE 19, 2017 560
person who occasionally un dertakes transactions
involving supply of goods or services or both,
whether as principal or agent or in any other
capacity, but who has no fixed place of business
or residence in India;
(78) “non-taxable supply’’ means a supply of goods
or services or both which is not leviable to tax
under this Act or under the Integrated Goods and
Services Tax Act or under the Union Territory
Goods and Services Tax Act;
(79) “non-taxable territory” means the territory
which is outside the taxable territory;
(80) “notification” means a notification published
in the Official Gazette and the expressions ‘notify’
and ‘notified’ shall be construed accordingly;
(81) “other territory” includes territories other than
those comprising in a State and those referred to in
sub-clauses (a) to (e) of clause (114);
(82) “output tax” in relatio n to a taxable person,
means the tax chargeable under this Act on
taxable supply of goods or services or both made
by him or by his agent but excludes tax payable by
him on reverse charge basis;
(83) “outward supply” in relation to a taxable
person, means supply of goods or services or both,
whether by sale, transf er, barter, exchange,
licence, rental, lease or disposal or any other
mode, made or agreed to be made by such person
in the course or furtherance of business;
(84) “person” includes—
(a) an individual;
(b) a Hindu undivided family;
(c) a company;
(d) a firm;
(e) a Limited Liability Partnership;
(f) an association of persons or a body of
individuals, whether incorporated or not, in India or
PART-IV] THE GAZETTE OF MEGHALAYA (EXTRAORDINARY) JUNE 19, 2017 561
outside India;
18 of 2013.
(g) any corporation established by or under any
Central Act, State Act or Provincial Act or a
Government company as defined in clause (45) of
section 2 of the Companies Act, 2013;
(h) any body corporate incorporated by or under the
laws of a country outside India;
(i) a co-operative society registered under any law
relating to cooperative societies;
(j) a local authority;
(k) Central Government or a State Government;
21 of 1860. (l) society as defined under the Societies
Registration Act, 1860;
(m) trust; and
(n) every artificial juridical person, not falling
within any of the above;
(85) “place of business” includes––
(a) a place from where the business is ordinarily
carried on, and includes a warehouse, a godown or any
other place where a taxable person stores his goods,
supplies or receives goods or services or both; or
(b) a place where a taxable person maintains his
books of account; or
(c) a place where a taxable person is engaged in
business through an agent, by whatever name called;
(86) “place of supply” means the place of supply as
referred to in Chapter V of the Integrated Goods
and Services Tax Act;
(87) “prescribed’’ means prescribed by rules made
under this Act on the recommendations of the
Council;
(88) “principal” means a person on whose behalf an
PART-IV] THE GAZETTE OF MEGHALAYA (EXTRAORDINARY) JUNE 19, 2017 562
agent carries on the business of supply or receipt
of goods or services or both;
(89) “principal place of bu siness” means the place
of business specified as the principal place of
business in the certificate of registration;
(90) “principal supply” mean s the supply of goods
or services which cons titutes the predominant
element of a comp osite supply and to which any
other supply forming part of that composite supply
is ancillary;
(91) “proper officer” in rela tion to any function to
be performed under this Act, means the
Commissioner or the officer of the State tax who
is assigned that function by the Commissioner;
(92) “quarter” shall mean a period comprising three
consecutive calendar months, ending on the last
day of March, June, September and December of a
calendar year;
(93) “recipient” of supply of goods or services or
both, means—
(a) where a consideration is payable for the supply
of goods or services or both, the person who is liable to
pay that consideration;
(b) where no consideration is payable for the
supply of goods, the person to whom the goods are
delivered or made available, or to whom possession or
use of the goods is given or made available; and
(c) where no consideration is payable for the supply
of a service, the person to whom the service is
rendered,
and any reference to a person to whom a supply is made
shall be construed as a reference to the recipient of the
supply and shall include an agent acting as such on behalf
of the recipient in relation to the goods or services or both
supplied;
(94) “registered person” me ans a person who is
registered under section 25 but does not include a
PART-IV] THE GAZETTE OF MEGHALAYA (EXTRAORDINARY) JUNE 19, 2017 563
person having a Unique Identity Number.
(95) “regulations” means the regulations made by
the Commissioner unde r this Act on the
recommendations of the Council;
(96) “removal’’ in relation to goods, means -
(a) despatch of the goods for delivery by the
supplier thereof or by any other person acting on behalf
of such supplier; or
(b) collection of the goods by the recipient thereof
or by any other person acting on behalf of such
recipient;
(97) “return” means any re turn prescribed or
otherwise required to be furnished by or under this
Act or the rules made thereunder;
(98) “reverse charge’’ means the liability to pay tax
by the recipient of supply of goods or services or
both instead of the supplier of such goods or
services or both under sub-section (3) or sub-
section (4) of section 9, or under sub-section (3) or
sub-section (4) of section 5 of the Integrated
Goods and Services Tax Act;
(99) “Revisional Authority” means an authority
appointed or authorised under this Act for revision
of decision or orders referred to in section 108;
(100) “Schedule” means a Schedule appended to this
Act;
42 of 1956.
(101) “securities” shall have the same meaning as
assigned to it in clause (h) of section 2 of the
Securities Contracts (Regulation) Act, 1956 ;
(102) “services” means anything other than goods,
money and securities but includes activities
relating to the use of money or its conversion by
cash or by any other mode, from one form,
currency or denominatio n, to another form,
currency or denomination for which a separate
consideration is charged;
PART-IV] THE GAZETTE OF MEGHALAYA (EXTRAORDINARY) JUNE 19, 2017 564
(103) “State” means the State of Meghalaya
(104) “State tax” means the tax levied under this
Act;
(105) “supplier” in relation to any go ods or services
or both, shall mean the pe rson supplying the said
goods or services or bo th and shall include an
agent acting as such on behalf of such supplier in
relation to the goods or services or both supplied;
(106) “tax period’’ means th e period for which the
return is required to be furnished;
(107) “taxable person” means a person who is
registered or liab le to be register ed under section
22 or section 24;
(108) “taxable supply’’ means a supply of goods or
services or both which is leviable to tax under this
Act;
(109) “taxable territory’’ me ans the territory to
which the provisions of this Act apply;
(110) “telecommunication service” means service of
any description (including electronic mail, voice
mail, data services, audio text services, video text
services, radio paging and cellular mobile
telephone services) which is made available to
users by means of any transmission or reception of
signs, signals, writing, images and sounds or
intelligence of any nature, by wire, radio, visual or
other electro-magnetic means;
(111) “the Central Goods an d Services Tax Act”
means the Central Goods and Services Tax Act,
2017;
(112) “turnover in State” or “turnover in Union
territory” means the aggregate value of all taxable
supplies (excluding the va lue of inward supplies
on which tax is payabl e by a person on reverse
charge basis) and exempt supplies made within a
State or Union territory by a taxable person,
exports of goods or serv ices or both and inter-
PART-IV] THE GAZETTE OF MEGHALAYA (EXTRAORDINARY) JUNE 19, 2017 565
State supplies of goods or services or both made
from the State or Union territory by the said
taxable person but excludes central tax, State tax,
Union territory tax, integrated tax and cess;
(113) “usual place of residence” means––
(a) in case of an individual, the place where he
ordinarily resides;
(b) in other cases, the place where the person is
incorporated or otherwise legally constituted;
(114) “Union territory” means
(a) The Andaman and Nicobar Islands;
(b) Lakshadweep;
(c) Dadra and Nagar Haveli;
(d) Daman and Diu;
(e) Chandigarh; and
(f) Other territory;
(115) “Union territory tax” means the Union territory
goods and services tax levied under the Union
Territory Goods and Services Tax Act;
(116) “Union Territory Goods and Services Tax Act”
means the Union Territor y Goods and Services
Tax Act, 2017;
(117) “valid return” means a return furnished under
sub-section (1) of section 39 on which self-
assessed tax has been paid in full;
(118) “voucher” means an inst rument where there is
an obligation to accept it as consideration or part
consideration for a supply of goods or services
and where the goods or serv ices to be supplied or
the identities of their potential suppliers are either
indicated on the instrument itself or in related
documentation, including the terms and conditions
of use of such instrument;
PART-IV] THE GAZETTE OF MEGHALAYA (EXTRAORDINARY) JUNE 19, 2017 566
(119) “works contract” means a contract for
building, construction, fa brication, completion,
erection, installation, fitting out, improvement,
modification, repair, ma intenance, renovation,
alteration or commissi oning of any immovable
property wherein transfer of property in goods is
involved in the execution of such contract;
(120) words and expressions us ed and not defined in
this Act but defined in the Integrated Goods and
Services Tax Act, the Central Goods and Services
Tax Act, the Union Territo ry Goods and Services
Tax Act and the Good s and Services Tax
(Compensation to States) Ac t shall have the same
meanings as assigned to them in those Acts.
CHAPTER II
ADMINISTRATION
3. The Government shall, by notification , specify the
following classes of officers for the purposes of this
Act, namely:––
Officers under
this Act.
(a) Commissioner of State tax,
(b) Special Commissioners of State tax,
(c) Additional Commissioners of State tax,
(d) Joint Commissioners of State tax,
(e) Deputy Commissioners of State tax,
(f) Assistant Commissioners of State tax,
(g) Superintendents of Taxes
(h) Inspectors of Taxes, and
(i) any other class of officers as it may deem fit.
Provided that, the officers appointed under the
Meghalaya Value Added Tax Act, 2003, shall be deemed
to be the officers appointed under the provisions of this
Act.
PART-IV] THE GAZETTE OF MEGHALAYA (EXTRAORDINARY) JUNE 19, 2017 567
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 be the
officers under this Act.
Appointment of
officers.
(2) The Commissioner shall have jurisdiction over the
whole of the State, the Special Commissioner and
an Additional Commissioner in respect of all or
any of the functions assigned to them, shall have
jurisdiction over the whol e of the Stat e or where
the State Government so directs, over any local
area thereof, and all other of ficers shall, subject to
such conditions as ma y be specified, have
jurisdiction over the whole of the State or over
such local areas as th e Commissioner may, by
order, specify.
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 Act.
Powers of
officers.
(2) An officer of State tax may exercise the powers
and discharge the duties conferred or imposed
under this Act on any othe r officer of State tax
who is subordinate to him.
(3) The Commissioner may, subject to such
conditions and limitations as may be specified in
this behalf by him, delegate his powers to any
other officer subordinate to him.
(4) Notwithstanding anything contained in this
section, an Appellate Authority shall not exercise
the powers and discharge the duties conferred or
imposed on any other officer of State tax.
6. (1) Without prejudice to the provisions of this Act, the
officers appointed under the Central Goods and
Services Tax Act are authorised to be the proper
officers for the purposes of th is Act, subject to such
conditions as the Government shall, on the
recommendations of the Council, by notification,
specify.
Authorisation of
officers of central
tax as proper
officer in certain
circumstances.
(2) Subject to the conditions specified in the
notification issued under sub-section (1),-
PART-IV] THE GAZETTE OF MEGHALAYA (EXTRAORDINARY) JUNE 19, 2017 568
(a) where any proper officer issues an order under
this Act, he shall also issue an order under the
Central Goods and Services Tax Act, as
authorised by the said Act under intimation to
the jurisdictional officer of central tax;
(b) where a proper officer under the Central
Goods and Services Tax Act has initiated any
proceedings on a subject matter, no proceedings
shall be initiated by the proper officer under this
Act on the same subject matter.
(3) Any proceedings for rectification, appeal and
revision, wherever applicable, of any order passed
by an officer appointed un der this Act, shall not
lie before an officer ap pointed under the Central
Goods and Services Tax Act.
CHAPTER III
LEVY AND COLLECTION OF TAX
7. (1) For the purposes of this Act, the expression
“supply” includes––
Scope of supply.
(a) all forms of supply of goods or services or both
such as sale, transfer, barter, exchange, license, rental,
lease or disposal made or agreed to be made for a
consideration by a person in the course or furtherance of
business;
(b) import of services for a consideration whether or
not in the course or furtherance of business;
(c) the activities specified in Schedule I, made or
agreed to be made without a consideration; and
(d) the activities to be treated as supply of goods or
supply of services as referred to in Schedule II.
(2) Notwithstanding anything contained in sub-section
(1),––
(a) activities or transactions specified in Schedule III;
or
(b) such activities or transactions undertaken by the
PART-IV] THE GAZETTE OF MEGHALAYA (EXTRAORDINARY) JUNE 19, 2017 569
Central Government, a State Government or any local
authority in which they are engaged as public authorities,
as may be notified by the Government on the
recommendations of the Council,
shall be treated neither as a supply of goods nor a
supply of services.
(3) Subject to the provisions of sub-sections (1) and (2),
the Government may, on the recommendations of the
Council, specify, by notification, the transactions that
are to be treated as—
(a) a supply of goods and not as a supply of services;
or
(b) a supply of services and not as a supply of goods.
8. The tax liability on a composite or a mixed supply
shall be determined in the following manner, namely:
—
Tax liability on
composite and
mixed supplies.
(a) a composite supply comprising two or more
supplies, one of which is a principal supply, shall be
treated as a supply of such principal supply; and
(b) a mixed supply comprising two or more supplies
shall be treated as a supply of that particular supply which
attracts the highest rate of tax.
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 goods or
services or both, except on the supply of alcoholic
liquor for human consumption, on the value
determined under section 15, and at such rates, not
exceeding twenty per cent., as may be notified by the
Government, on the recommendations of the Council
and collected in such manner as may be prescribed
and shall be paid by the taxable person.
Levy and
Collection.
(2) The State tax on the supp ly of petroleum crude,
high speed diesel, motor spirit (commonly known
as petrol), natural gas an d aviation turbine fuel,
shall be levied with effect from such date as may
be notified by the Government on the
recommendations of the Council.
PART-IV] THE GAZETTE OF MEGHALAYA (EXTRAORDINARY) JUNE 19, 2017 570
(3) The Government may, on the recommendations of
the Council, by notificatio n, specify categories of
supply of goods or servic es or both, the tax on
which shall be paid on reverse charge basis by the
recipient of such goods or services or both and all
the provisions of this Act shall apply to such
recipient as if he is the person liable for paying the
tax in relation to the su pply of such goods or
services or both.
(4) The State tax in respect of the supply of taxable
goods or services or both by a supplier, who is not
registered, to a re gistered person shall be paid by
such person on reverse charge basis as the
recipient and all the provis ions of this Act shall
apply to such recipient as if he is the person liable
for paying the tax in relation to the supply of such
goods or services or both.
(5) The Government may, on the recommendations of
the Council, by notificatio n, specify categories of
services the tax on intra- State supplies of which
shall be paid by the elec tronic commerce operator
if such services are suppli ed through it, and all the
provisions of this Act shall apply to such
electronic commerce operator as if he is the
supplier liable for paying the tax in relation to the
supply of such services:
Provided that where an electronic commerce operator
does not have a physical presence in the taxable territory,
any person representing such electronic commerce
operator for any purpose in the taxable territory shall be
liable to pay tax:
Provided further that where an electronic commerce
operator does not have a physical presence in the taxable
territory and also he does not have a representative in the
said territory, such electronic commerce operator shall
appoint a person in the taxable territory for the purpose of
paying tax and such person shall be liable to pay tax.
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 turnover in the preceding
financial year did not exceed fifty lakh rupees may opt
Composition
levy.
PART-IV] THE GAZETTE OF MEGHALAYA (EXTRAORDINARY) JUNE 19, 2017 571
to pay, in lieu of the tax payable by him, an amount
calculated at such rate as may be prescribed, but not
exceeding,--
(a) one per cent. of the turnover in State in case of
a manufacturer,
(b) two and a half per cent. of the turnover in State
in case of persons engaged in making supplies
referred to in clause (b) of paragraph 6 of
Schedule II, and
(c) half per cent. of the turnover in State in case of
other suppliers,
subject to such conditions and restrictions as may be
prescribed:
Provided that the Government may, by notification,
increase the said limit of fifty lakh rupees to such
higher amount, not exceeding one crore rupees, as
may be recommended by the Council.
(2) The registered person shall be eligible to opt under
sub-section (1), if—
(a) he is not engaged in the supply of services other
than supplies referred to in clause (b) of paragraph 6 of
Schedule II;
(b) he is not engaged in making any supply of
goods which are not leviable to tax under this Act;
(c) he is not engaged in making any inter-State
outward supplies of goods;
(d) he is not engaged in making any supply of
goods through an electronic commerce operator who is
required to collect tax at source under section 52; and
(e) he is not a manufacturer of such goods as may
be notified on the recommendations of the Council:
43 of 1961 Provided that where more than one registered
person are having the same Permanent Account
Number (issued under the Income-tax Act 1961), the
registered person shall not be eligible to opt for the
scheme uExcerpt shown. Open the full act in Lexace.