GST – States – FIN/REV-3/GST/1/08 (Pt-1)/214 – Dated:- 26-7-2018 – GOVERNMENT OF NAGAIÄND (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1)/214 Dated: 26th July, 2018 NOTIFICATION 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 N dated the 30th June, 2017, namely In the said notification, in the Table, (i) against serial number 7, in column (3),- (a) for item (i)and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: – (3) (4) (5) (i) Supply, by way of or as part of an
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). Explanation 3.- declared tariff' includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (ia) Supply, of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] ; (b) in items (ii), (vi) and (viii),- (A) for the words declared tariff wherever they occur, the words value of supply shall be substituted; (B) the Explanation shall be
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nters into a contract under which he undertakes to perform multimodal transportation against freight; and (B) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract. 6 – (vii) Goods transport services other than (i), (ii), (iii), (iv), (v) and (vi) above. 9 – ; (iii) for serial number 22 and the entries relating thereto, the following shall be substituted, namely: – (1) (2) (3) (4) (5) 22 Heading 9984 (Telecommunications, broadcasting and information supply services) (i) Supply consisting only of e-book. Explanation. -For the purposes of this notification, e-books means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read on a computer or a hand held device. 2.5 – (ii) Telecommunications, broadcasting and infor
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