Seeks to amend notification No. FIN/REV-3/GST/1/08(Pt-1)/035 “O” dated 30th June,2017 so as to exempt certain services.
FIN/REV-3/GST/1/08(Pt-1)/035 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) 35
NOTIFICATION
Dated: 25th January, 2018
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 being satisfied that it
is necessary in the public interest so to do, 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)'O', dated the
30th June, 2017, namely:-
In the said notification, in the Table, –
(a) against serial number 3, in the entry in column (3), after the words “a Governm
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ber and
entries shall be inserted, namely: –
1
(1)
(2)
“19A
Heading
9965
19B
Heading
9965
(3)
(4)
Services by way of transportation Nil
of goods by an aircraft from
customs station of clearance in
India to a place outside India.
Services by way of transportation Nil
of goods by a vessel from customs
station of clearance in India to a
place outside India.
(5)
Nothing contained in this
serial number shall apply
after the 30th day of
September, 2018.
Nothing contained in this
serial numbershall apply
after the 30th day of
September, 2018.”;
(e) against serial number 22, in the entry in column (3), after item (b), the following item shall
be inserted, namely: –
“(c) motor vehicle for transport of students, faculty and staff, to a person providing
services of transportation of students, faculty and staff to an educational institution
providing services by way of pre-school education and education upto higher secondary
school or equivalent.”;
(f) after ser
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ding
9971
Services by an intermediary of financial services Nil
located in a multi services SEZ with International
Financial Services Centre (IFSC) status to a
Nil”;
customer located outside India for international
financial services in currencies other than Indian
rupees (INR).
2
Explanation.- For the purposes of this entry, the
intermediary of financial services in IFSC is a
person,-
(i) who is permitted or recognised as such by the
Government of India or any Regulator appointed
for regulation of IFSC;or
(ii) who is treated as a person resident outside
India under the Foreign Exchange Management
(International Financial Services Centre)
Regulations, 2015; or
(iii) who is registered under the Insurance
Regulatory and Development Authority of India
(International Financial Service Centre)
Guidelines, 2015 as IFSC Insurance Office; or
(iv) who is permitted as such by Securities and
Exchange Board of India (SEBI) under the
Securities and Exchange Board of India
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gation in a warehouse of Nil
agricultural produce.
(1) against serial number 54,in the entry in column (3), after item (g), the following item shall
be inserted, namely:-
3
“(h) services by way of fumigation in a warehouse of agricultural produce.”;
(m)againstserial number 60, in the entry in column (3), the words “the Ministry of External
Affairs,” shall be omitted;
(n) after serial number 65 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: –
(1)
“65A
(2)
(3)
(4)
(5)
Heading
9991
Services by way of providing information under the Nil
Right to Information Act, 2005 (22 of 2005).
Nil”;
(o) against serial number 66, in the entry in column (3),-
after item (a), the following item shall be inserted, namely:-
“(aa) by an educational institution by way of conduct of entrance examination
against consideration in the form of entrance fee;”;
(ii) in item (b),-
(A) in sub-item (iv), the words “upto higher secondary” sh
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right to admission to-
(a) circus, dance, or theatrical performance including drama or ballet;
(b) award function, concert, pageant, musical performance or any sporting event
other than a recognised sporting event;
(c) recognised sporting event;
(d) planetarium,
where the consideration for right to admission to the events or placesas referred to in
items (a), (b), (c) or (d) above is not more than Rs 500 per person.”.
F.NO.FIN/REV-3/GST/1/08 (Pt-1)
Copy to:-
(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, Nagaland Kohima.
5. The P.S. to all Parliamentary Secretaries, Nagaland, Kohima.
6. All the Addl. Chief Secretaries/Principal Secretaries/Commissioner & Secretaries/
Secretaries to the Government of Nagaland.
7. The C
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