Section 174(1)(v) in Meghalaya Goods and Services Tax Act, 2017
(v)Meghalaya Sales of Petroleum and Petroleum products including Motor Spirit Taxation Act, (Assam Act IX of 1956 as adapted and amended by Meghalaya) except in respect of goods substituted by the One Hundredth and First Amendment Act 2016 in Entry 54 of the State List of the Seventh Schedule to the Constitution;