Seeks to supersede Notification No. FIN/REV-3/GST/1/08 (Pt-1)/481 dated the 27th September, 2017
FIN/REV-3/GST/1/08(Pt-1)(Vol.1) /295 Dated:- 23-10-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08(Pt-1)(Vol.1) /295
Dated: 23rd October, 2018
NOTIFICATION
In exercise of the powers conferred by sub-section (2) of section 23 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), hereinafter referred to as the "said Act", the State Government, on the recommendations of the Council and in supersession of the notification of the Government of Nagaland; Finance Department (Revenue Branch) F.NO.FIN/REV-3/GST/1/08 (Pt-1)
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(ii) such persons making inter-State taxable supplies of the products mentioned in column (2) of the Table below and the Harmonised System of Nomenclature (HSN) code mentioned in the corresponding entry in column (3) of the said Table, when made by the craftsmen predominantly by hand even though some machinery may also be used in the process:-
Table
Sl. No.
Products
HSN Code
(1)
(2)
(3)
1.
Leather articles (including bags, purses, saddlery, harness, garments)
4201, 4202, 4203
2.
Carved wood products (including boxes, inlay work, cases, casks)
4415, 4416
3.
Carved wood products (including table and kitchenware)
4419
4.
Carved wood products
4420
5.
Wood turning and lacquer ware
4421
6.
Bamboo products [decorative and
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re)
7418
21.
Metal statues, images/statues vases, urns and crosses of the type used for decoration of metals of Chapters 73 and 74
8306
22.
Metal bidriware
8306
23.
Musical instruments
92
24.
Horn and bone products
96
25.
Conch shell crafts
96
26.
Bamboo furniture, cane/Rattan furniture
94
27.
Dolls and toys
9503
28.
Folk paintings, madhubani, patchitra, Rajasthani miniature
97
Provided that such persons are availing the benefit of notification No. 03/2018 – Integrated Tax, dated the 22nd October, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1052 (E), dated the 22nd October, 2018:
Provided further that the aggregate value of such supplies, to be com
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