GST – States – FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /02 – Dated:- 31-12-2018 – 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 section 15 , shall be inserted; (B) in Schedule I – 2.5%, (i) S. Nos. 23 and 24 and the entries relating thereto, shall be omitted; (ii) after S. No. 123 and the entries r
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serted 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 Parts and accessories of carriage for disabled persons ; (C) in Schedule II – 6%, (i) after S. No. 101 and the entries relating thereto, the following serial numbers and the entries shall be inserted,
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umber 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 inserted, namely: – 376AAA 8507 Lithium-ion accumulators (other than battery) including lithium-ion power bank ; (v) in S. No. 383A, in the entry in column (3), after the words television cameras , the comma and words ,digital cameras an
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