Amendment in Notification No F.NO.FIN/REV-3/GST(Pt-1) “D” dated 30th June,2017
FIN/REV-3/GST/1/08(Pt-1)/039 Dated:- 25-1-2018 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) 39
NOTIFICATION
Dated: 25th January, 2018
In exercise of the powers conferred by sub-section (1) of section 9 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 amendments in the notification of the Government of
Nagaland, Finance Department (Revenue Branch)F.NO.FIN/REV-3/GST/1/08 (Pt-1)'D', dated the
30th June, 2017, namely:-
In the said notification, –
(A) in Schedule I-2.5%,
(i)
after S. No. 76 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: –
“76A
13
Tamarind kernel powder”;
(ii)
(iii)
(iv)
(v
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try in column (3), the entry “Corduroy fabrics, velvet
fabrics”, shall be substituted;
(viii) in S. No. 224A, for the entry in column (2), the entry “6309 or 6310”, shall be
substituted;
(ix)
after S. No. 243 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: –
“243A
88 or Any
other
chapter
Scientific and technical instruments, apparatus,
equipment, accessories, parts, components, spares,
tools, mock ups and modules, raw material and
consumables required for launch vehicles and
satellites and payloads”;
(B) in Schedule II-6%, –
(i)
after S. No. 32A and the entries relating thereto, the following serial number and
the entries shall be substituted, namely: –
“32AA
1704
Sugar boiled confectionery”;
(ii)
after S. No. 46A and the entries relating thereto, the following serial number and
the entries shall be substituted, namely: –
“46B
2201
Drinking water packed in 20 litres bottles”;
(iii)
in S. No. 56, for
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amely: –
“80A
3826
Bio-diesel”;
(viii) for S. No. 99A and the entries relating thereto, the following serial numbers and
the entries shall be inserted, namely: –
“99A
4418
Bamboo wood building joinery”
99B
4419
Tableware and Kitchenware of wood”;
(ix)
S. No. 103 and the entries relating thereto shall be omitted;
(x)
S. No. 104 and the entries relating thereto shall be omitted;
(xi)
in S. No. 133, in column (3), after the words, “Absorbent cotton wool”, the words
and brackets,”[except cigarette filter rods]”, shall be added;
(xii)
in S. No. 147, for the entry in column (3), the entry “Woven pile fabrics and
chenille fabrics except Corduroy fabrics, velvet fabric, other than fabrics of
heading 5802 or 5806”, shall be substituted;
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(xiii) after S. No. 195A, and entries relating thereto the following serial number and the
entries shall be inserted, namely: –
“195B
8424
Sprinklers; drip irrigation system including laterals;
mechanical sprayers”;
(C) in Schedul
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-II]” shall be added;
S. No. 99, and the entries relating thereto, shall be omitted;
(viii) in S. No. 137F, in column (3), after the words, “shingles and shakes”, the words,
“[other than bamboo wood building joinery]” shall be added;
(ix)
after S. No. 163 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: –
(x)
“163A
56012200 Cigarette Filter rods”;
for S. No. 236A and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: –
“236A
7323 9410 Ghamella
236B
7324
Sanitary ware and parts thereof, of iron and steel”;
(xi)
(xii)
in S. No. 325, for the entry in column (3), the entry “Mechanical appliances
(whether or not hand-operated) for projecting, dispersing or spraying liquids or
powders; fire extinguishers, whether or not charged; spray guns and similar
appliances; steam or sand blasting machines and similar jet projecting machines
[other than sprinklers;drip irriga
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3, for the entry in column (3), the entry “Semi-precious stones, whether
or not worked or graded but not strung, mounted or set; semi-precious stones,
temporarily strung for convenience of transport [other than Unworked or simply
sawn or roughly shaped]” shall be substituted;
in S. No. 4, for the entry in column (3), the entry “Synthetic or reconstructed
semi-precious stones, whether or not worked or graded but not strung, mounted or
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(F)
(iv)
(v)
set; ungraded synthetic or reconstructed semi-precious stones, temporarily strung
for convenience of transport]” shall be substituted;
against S. No. 13, in column (3), the words and symbols, “[other than bangles of
lac/shellac]” shall be omitted;
against S. No. 17, in column (3), for the entry, the entry “Imitation jewellery [other
than bangles of lac/shellac]” shall be substituted.
in Schedule-VI-0.125%, –
(i)
(ii)
(iii)
(iv)
(v)
in S. No. 1, for the entry in column (3), the entry, “All goods” shall be substituted;
i
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