Seeks to provide concessional GST Rate of 2.5% on Scientific equipments.
FIN/REV-3/GST/1/08 (Pt-1)/100 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) (00
Pt-1)/100
Dated: 28th November 2017
NOTIFICATION
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) (hereafter in this notification referred to as
“the said Act”), the State Government, on being satisfied that it is necessary in the public
interest so to do, on the recommendations of the Council, hereby exempts the goods
specified in column (3) of the Table below, from the State tax leviable thereon under section
9 of the said Act, as in excess of the amount calculated at the rate of 2.5 percent., when
supplied to the institutions specified in the corresponding entry in column (2) of the Ta
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ial year.
Atomic Energy or the
Defence
Research
Development Organisation
of the Government of
India and such institution
producesa certificate to
that effect from an officer
not below the rank of the
Deputy Secretary to the
Government of India or
the Deputy Secretary to
the State Government or
the Deputy Secretary in
the Union Territory in the
concerned department to
the supplier at the time of
supply of the specified
goods; or
(b) an institution registered
with the Government of
India in the Department of
Scientific and Research
and
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2.
Research institution,
other than a hospital
(a) Scientific and technical
instruments,
equipment
computers);
apparatus,
(including
(b) accessories, parts,
consumables and
animals
purpose);
such institution produces a
certificate from an officer
not below the rank of the
Deputy Secretary to the
Government of India or
the Deputy Secretary to
the State Government or
the Deputy Secretary in
the Union territory
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(CD-ROM),
recorded magnetic tapes,
microfilms, microfiches;
(d) Prototypes, the
case, certifying that the
said goods are essential for
research purposes and will
be used for stated purpose
only;
aggregate value
of (ii)
in the case of supply
prototypes received by an of live animals for
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3.
Departments and
laboratories of the
Central Government and
State Governments, other
than a hospital
4.
Regional Cancer Centre
(Cancer Institute)
institution does not exceed
fifty thousand rupees in a
financial year.
(a) Scientific and technical
instruments,
equipment
computers);
apparatus,
(including
(c) Computer software,
Compact Disc-Read Only
Memory(CD-ROM),
recorded magnetic tapes,
microfilms, microfiches;
(d) Prototypes, the
aggregate value of
prototypes received by an
institution does not exceed
fifty thousand rupees in a
financial year.
experimental purposes, the
institution produces, at the
time of supply, a
certificate to the supplier
from the
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f Control and Supervision
of Experiments on
Animals.
(a) Scientific and technical (i) The goods are supplied
instruments,
equipment
computers);
apparatus, to the Regional Cancer
(including Centre registered with the
Government of India, in
(b) accessories, parts, the Department of
consumables and live Scientific and Research
(experimental and such institution
animals
purpose);
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produces a certificate from
(c) Computer software, an officer not below the
Compact Disc-Read Only rank of the Deputy
Memory(CD-ROM),
Secretary
to
the
recorded magnetic tapes, Government of India or
microfilms, microfiches. the Deputy Secretary to
the State Government or
the Deputy Secretary in
the Union territory in
concerned departmentto
the supplier at the time of
supply of the specified
goods;
(ii) the
institution
for
produces, at the time of
supply, a certificate to the
supplier from the Head of
the Institution, in each
case, certifying that the
said goods are requir
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versity for the purposes of this Act;
(ii) an institution declared by Parliament by law to be an institution of national importance;
(iii) a college maintained by, or affiliated to, a University;
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(c) “Head” means –
(i)
in relation to an institution, the Director thereof (by whatever name called);
(ii) in relation to a University, the Registrar thereof (by whatever name called);
(iii) in relation to a college, the Principal thereof (by whatever name called);
(d) “hospital” includes any Institution, Centre, Trust, Society, Association, Laboratory,
Clinic or Maternity Home which renders medical, surgical or diagnostic treatment.
2. This notification shall come into force with effect from the 15th day of November, 2017.
(Talifemba)
Officer on Special Duty (Finance)
Dated: 28th November 2017
F.NO.FIN/REV-3/GST/1/08 (Pt-1)
Copy to:-
1. The Commissioner & Secretary to Governor of Nagaland, Raj Bhavan, Kohima.
2. The Commissioner & Secretary to Chief Minister, Nagaland, Koh
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