The Meghalaya Cement Cess Act, 2010
The Meghalaya Cement Cess Act, 2010
The Meghalaya Cement Cess Act, 2010, establishes the legal framework for the State of Meghalaya to levy a cess on cement produced within its jurisdiction. The Act defines essential terms such as "cement," "godown," and "produce" to ensure clarity for tax administration. It empowers the State Government to formulate specific rules regarding the collection of this cess, the timelines for payment, and the penalties for non-compliance. Additionally, the Act includes a "removal of difficulties" clause, allowing the government to resolve implementation issues within the first two years of the Act's commencement. It serves as the administrative foundation for revenue collection from local cement production.
PDF: pending for this language.