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

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. Short title, extent and commencement.

(1) This Act may be called the Meghalaya Goods and Services Tax Act, 2017.

(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 dates 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. Definitions.

(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;

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