Seeks to amend notification No N dated 30th June,2017 so as to notify CGST rates of various services.
FIN/REV-3/GST/1/08(Pt-1)/034 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) 34
-1)/34
NOTIFICATION
Dated: 25th January, 2018
In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of
section 11,sub-section (5) of section 15 and sub-section (1) of section 16 of the Nagaland
Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations
of the Council, and on being satisfied that it is necessary in the public interest so to do, 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)'N', dated the
30th June, 2017, namely:-
In the said notification,
(i) in the
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Income Group-1 (MIG-1)/ Middle Income Group-2 (MIG-2)” under the
Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);';
(III)
after sub-item (f), the following sub-items shall be inserted, namely: –
“(g) a building owned by an entity registered under section 12AA of the
Income Tax Act, 1961 (43 of 1961), which is used for carrying out the
activities of providing,centralised cooking or distribution, for mid-day meals
under the mid-day meal scheme sponsored by the Central Government, State
Government, Union territory or local authorities.”;
(B) in item (v),
(I)
(II)
in sub-item (a), for the word “excluding”, the word “including” shall be
substituted;
after sub-item (d), the following sub-item shall be inserted, namely: –
“(da) low-cost houses up to a carpet area of 60 square metres per house in
anaffordable housing project which has been given infrastructure status vide
notification of Government of India, in Ministry of Finance, Department of
Econom
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al
Government,State Government,
Union territory or local authority, as
the case may be.
Provided that where the services are
supplied to a Government Entity,
they should have been procured by
the said entity in relation to a work
entrusted to it by the Central
Government, State Government,
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(vii) above to the Central
Government, State Government,
Union territory, a local authority, a
Governmental Authority or
Government Entity.
a
(xi) Services by way of house-
keeping, such as plumbing,
carpentering, etc. where the person
supplying such service through
electronic commerce operator is not
liable for registration under sub-
section (1) of section 22 of the
Nagaland Goods and Services Tax
Act, 2017.
2.5
Union territory or local authority, as
the case may be.
Provided that credit of input tax
charged on goods and services has
not been taken
[Please refer to Explanation no.
(iv)].
(xii) Construction services other than
(i), (ii), (iii), (iv), (v), (vi), (
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by the Central Government, State
Government, Union territoryor local authority to
governmental authority or government entity, by way
of lease of land.
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(4) (5)
Nil
(ii) Supply of land or undivided share of land by way
of lease or sub lease where such supply is a part of
composite supply of construction of flats, etc.
specified in the entry in column (3), against serial
number3,at item (i); sub-item (b), sub-item (c), sub-
item (d),sub-item (da) and sub-item (db) of item (iv);
sub-item (b), sub-item (c), sub-item (d) andsub-item
(da)of item (v); and sub-item (c) of item (vi).
Provided that nothing contained in this entry
shall apply to an amount charged for such lease and
sub-lease in excess of one third of the total amount
charged for the said composite supply. Total amount
shall have the same meaning for the purpose of this
proviso as given in paragraph 2 of this notification.
(iii) Real estate services other than (i) and (ii) above.
Nil
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(e) against serial
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or item (ii) in column (3) and the entries relating thereto in
columns (3), (4) and (5), the following shall be substituted, namely: –
(3)
“(ii) Services by way of house-keeping, such as
plumbing, carpentering, etc. where the person supplying
(4)
(5)
Provided that credit
2.5
of input tax charged
such service through electronic commerce operator is
not liable for registration under sub-section (1) of
section 22 of the Nagaland Goods and Services Tax
Act, 2017.
on goods
services has
been taken
and
not
[Please refer to
Explanation
(iv)].
(iii) Support services other than (i) and (ii) above.
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-“;
no.
(h) against serial number 24,-
(A) in the Explanation to item (i) in column (3), in clause (i), after sub-clause(g), the
following sub-clauseshall be inserted, namely:-
“(h) services by way of fumigation in a warehouse of agricultural produce.”;
(B) for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and
(5), the following shall be s
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llowing sub-item shall be inserted, namely: –
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“(ea) manufacture of leather goods or footwearfalling under Chapter 42or 64 in
the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) respectively;”;
(B) for item (iii) and the entries relating thereto in columns (3), (4) and (5), the
following shall be substituted, namely: –
“(iii) Tailoring services.
(3)
(iv) Manufacturing services on physical inputs (goods) owned by others,
other than (i), (ia), (ii), (iia) and (iii) above.
(4) (5)
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(k) for serial number 32 and the entries relating thereto, the following shall be substituted,
namely:-
(1)
“32
(2)
Heading
9994
(3)
(i)Services by way of treatment of effluents by a
Common Effluent Treatment Plant.
(ii) Sewage and waste collection, treatment and
disposal and other environmental protection services
other than (i) above.
(1) against serial number 34, in column (3),-
(4) (5)
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(A) for item (iii) and the entries relating thereto in columns (3), (4)
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case may be,the value of such supply shall be equivalent to the total amount charged for
such supply less the value oftransfer of land or undivided share of land, as the case may
be, and the value of suchtransfer of land or undivided share of land, as the case may be, in
such supply shall be deemed to be one third of the total amount charged for such supply.
Explanation. -For the purposes of this paragraph, “total amount” means the sum total
of,-
(a) consideration charged for aforesaid service; and
(b) amount charged for transfer of land or undivided share of land, as the case may
beincluding by way of lease or sublease.”.
F.NO.FIN/REV-3/GST/1/08 (Pt-1)
Copy to:-
St.
(Taliremba)
Officer on Special Duty (Finance)
Dated: 25th January, 2018
1. The Commissioner & Secretary to Governor of Nagaland, Raj Bhavan, Kohima.
2. The Commissioner & Secretary to Chief Minister, Nagaland, Kohima
3. OSD to CS for information of the Chief Secretary.
4. The P.S. to all Ministers, Naga
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