Amend NT No. 2-2017 CT(R) GST Exemption(Amendment in F.NO.FIN/REV3/GST(Pt-1) “E”, 30th June,2017)
FIN/REV-3/GST/1/08 (Pt-1)/097 Dated:- 28-11-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
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Document 1
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08 (Pt-1)
(-1)/97
NOTIFICATION
Dated: 28th November, 2017
In exercise of the powers conferred by sub-section (1) of section 11 of the Nagaland
Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations
of the Council, hereby makes the following further amendments in the notification of the
Government of Nagaland, Finance Department (Revenue Branch) F.NO.FIN/REV-
3/GST/1/08 (Pt-1)”E”, dated the 30th June, 2017, namely:-
In the said notification, –
(1) in the Schedule,
(i) for S. Nos. 8 and 9 and the entries relating thereto, the following shall be substituted,
namely: –
“8
0203,
All goods, fresh or chilled
0204,
020
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laim or
enforceable right in a court of law is available [other than
those where any actionable claim or enforceable right in
respect of such brand name has been foregone
voluntarily], subject to the conditions as in the
ANNEXURE I]”;
(iv) S. Nos. 23,24 and the entries thereof shall be omitted;
(v) after S. No. 30 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: –
“30A
0504
All goods, fresh or chilled
30B
0504
All goods [other than fresh or chilled] other than those
put up in unit container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or
enforceable right in a court of law is available [other than
those where any actionable claim or enforceable right in
respect of such brand name has been foregone
voluntarily], subject to the conditions as in the
ANNEXURE I]”;
(vi) after S. No. 43 and the entries relating thereto, the following serial number and
the en
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t container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or
enforceable right in a court of law is available [other than
those where any actionable claim or enforceable right in
respect of such brand name has been foregone
voluntarily], subject to the conditions as in the
ANNEXURE I]
Dried makhana, whether or not shelled or peeled [other
than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or
enforceable right in a court of law is available [other than
those where any actionable claim or enforceable right in
respect of such brand name has been foregone
voluntarily], subject to the conditions as in the
ANNEXURE I]”;
(ix) in S. No. 77, in the entry in column(3), for the words “Flour of potatoes” the
words “Flour, powder, flakes, granules or pellets of potatoes”, shall be substituted;
(x) after S. No. 78 and the entries relating ther
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uding table salt and
denatured salt) and pure sodium chloride, whether or not in aqueous solutions or
containing added anti-caking or free flowing agents; sea water”, shall be substituted;
(xv) after S. No. 136 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: –
“136A
7113
Bangles of lac/ shellac”;
(2) in the Explanation, in clause (ii), for sub-clause (b), the following sub-clause shall be
substituted, namely: –
(b) The phrase “registered brand name” means, –
(A) a brand registered as on or after the 15th May 2017 under the Trade Marks Act, 1999
irrespective of whether or not the brand is subsequently deregistered;
(B) a brand registered as on or after the 15th May 2017 under the Copyright Act, 1957(14 of
1957);
(C) a brand registered as on or after the 15th May 2017 under any law for the time being in
force in any other country.”.
2. This notification shall come into force with effect from the 15th day of Novembe
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