Author: admin_gst

Extension of time for furnishing return by ISD in FORM GSTR-6.

Extension of time for furnishing return by ISD in FORM GSTR-6.
17/2017 Dated:- 16-10-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NAGALAND: DIMAPUR
Dated Dirnapur, the 16th October. 201 7
NOTIFICATION- 17/2017
NO.CT/LEG/GST-NT/12/17: In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereinafter r

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Extension of time for declaration in FORM GST ITC-01

Extension of time for declaration in FORM GST ITC-01
18/2017 Dated:- 16-10-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NAGALAND: DIMAPUR
Dated Dimapur, the 16th October, 2017
NOTIFICATION-18/2017
NO.CT/LEG/GST-NT/12/17: In pursuance of section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of the N

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8483

8483
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
347[467B[Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)]]
 
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Notes:
As Amended vide Notification No. 25/2018-Integrated Tax (Rate

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6702

6702
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit
 
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Notes:
As amended by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as,
6802
All goods other than:-
(i) all goods of marble and granite; 
(ii) Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou b

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8302

8302
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal
 
 
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Notes:
As amended by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it

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84

84
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP
 
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3213

3213
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings
 
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Notes:
As amended by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as,
Poster colour
 
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Note:
As Inserted vide notification no. 35/2017 dated 13-10-2017
Schedu

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5401

5401
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Sewing thread of manmade filaments, whether or not put up for retail sale
 
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Note:
As Inserted

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5508

5508
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Sewing thread of manmade staple fibres
 
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Note:
As Inserted vide notification no. 35/2017 dated 13-10-2017
Schedules

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84 or 85

84 or 85
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Omitted
 
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Notes:
Omitted vide Notification No. 6/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
E-waste
Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in p

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4707

4707
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Recovered waste or scrap of paper or paperboard
 
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Note:
As Inserted vide notification no. 35/2017 dated 13-10-2017
Schedules

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7001

7001
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Cullet or other waste or scrap of glass
 
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Note:
As Inserted vide notification no. 35/2017 dated 13-10-2017
Schedules

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3915

3915
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Omitted
 
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Notes:
Omitted vide Notification No. 8/2021-Integrated Tax (Rate) dated 30-9-2021 w.e.f. 1.10.2021, b

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4017

4017
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Waste or scrap of hard rubber
 
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Note:
As Inserted vide notification no. 35/2017 – Integrated Tax (Rate) dated 13-10-2017
Schedules

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2106 90

2106 90
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, 483[, other than those pre-packaged and labelled]
 
Explanation
571[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
 
Clarification
* Clarification regarding appropriate classification and applicable GST rate on ready to eat popcorn. [ See para 3 of  Circular No. 247/04/2025-GST Dated 14.02.2025 ]
 
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Notes:
As amended vide Notifi

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y made within the scope of expression 'pre-packaged and labelled'.]
Clarification
* Clarification regarding the scope of expression 'pre-packaged and labelled' for supply of agricultural farm produce. [ See para 5 of Circular No. 229/23/2024-GST dated 15.07.2024 ]
 
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Notes:
As amended vide notification no. 02/2024 Integrated Tax (Rate) dated 12-7-2024 w.e.f. 15-7-2024, before it was read as,
Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, 483[, other than those pre-packaged and labelled]
Explanation
527[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]

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ed goods and some person using such name or mark with or without any indication of the identity of that person.]
256[(b) The phrase “registered brand name” means,-
(A) a brand registered as on the 15th May 2017 or thereafter under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently de-registered;
(B) a brand registered as on the 15th May2017 or thereafter under the Copyright Act, 1957 (14 of 1957);
(C) a brand registered as on the 15th May 2017 or thereafter under any law for the time being in force in any other country.]
 
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Notes:
As Inserted vide notification no. 35/2017 dated 13-10-2017
100[ANNEXURE
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bear a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, th

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30

30
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold

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0804

0804
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Mangoes sliced, dried
 
Clarification
* Clarification regarding the applicable GST rate on different forms of Mangoes includi

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– Supply of goods by a Government entity to Central Government,…

– Supply of goods by a Government entity to Central Government,…
Upto 21-09-2025 – Goods – Exemption from GST
GST
Supply of goods by a Government entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority, against consideration received from Central Government, State Government, Union territory or local authority in the form of grants
 
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