Seeks to amendment in Notification No. F. /no. Fin/REV-3/GST/1/08(Pt-1) “D” dated the 30th June 2017,
FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /02 Dated:- 31-12-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO. FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /02
Dated: 31 December, 2018
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 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 further 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 the opening paragraph, after the words, brackets and figures “sub-section (1) of section 9”, the words, brackets and figures “and sub-section (5) of sec
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225B
6815
Fly ash bricks or fly ash aggregate with 90 percent or more fly ash content; Fly ash blocks”;
(vii) in S.No. 234, in the entry in column (3), , the following Explanation shall be inserted in the end, namely,
“Explanation: If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S.No. 38 of the Table mentioned in notification in the notification F. No. FIN/REV-3/GST/1/08(Pt-1)”N” dated the 30th June, 2017, the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent of the gross consideration charged for all such supplies. The remaining thirty per cent of the gross consideration charged shall be deemed as value of the said taxable service”;
(viii) S. No. 243A shall be re-numbered as S. No. 243B, and before S. No. 243B as so re-numbered, the following serial number and entries shall be inserted, namely:
“243A
8714 20
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l be omitted;
(v) S. No. 177 and the entries relating thereto, shall be omitted;
(D) in Schedule III – 9%,
(i) S. No. 121A shall be re-numbered as S. No. 121B, and before S. No. 121B as so re-numbered, the following serial number and entries shall be inserted, namely:-
“121A
4012
Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber”;
(ii) S. Nos. 142, 143, 144 and the entries relating thereto, shall be omitted;
(iii) in S. No. 369A, for the entry in column (3), the entry “Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)” shall be substituted;
(iv) after S. No. 376AA and the entries relating thereto, the following serial number and entries shall be i
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board games of 9504 90 90 like ludo etc.]”;
(E) in Schedule IV – 14%,
(i) S. No. 47 and the entries relating thereto, shall be omitted;
(ii) S. No. 135and the entries relating thereto, shall be omitted;
(iii) in S.No. 139, in the entry in column (3), after the words “other than Lithium-ion battery”, the words “and other lithium ion accumulators including lithium ion power banks” shall be inserted;
(iv) S. No. 151 and the entries relating thereto, shall be omitted;
(v) in S.No. 154, in the entry in column (3), for the figure and word “20 inches” and the figure and word “68 cm”, both, the figure and word “32 inches” shall be substituted;
(vi) for S. No. 174 and the entries relating thereto, the following serial number and the entries shall be substituted, namely: –
“174
8714
Parts and accessories of vehicles of heading 8711”;
(vii) S. No. 215 and the entries relating thereto, shall be omitted.
2. This notification shall come into force on the 1st January, 2019.
(Taliremba)
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