Seeks to amend Notification No. FIN/REV-3/GST/1/08 (Pt-1) “O” dated the 30th June, 2017
FIN/REV-3/GST/1/08 /(Pt-1)(Vol. 1)/06 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/1/08 /(Pt-1)(Vol. 1)/06
Dated: 31st December, 2018
NOTIFICATION
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 (R
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or making a taxable supply of goods or services.
Nil
Nil”;
(b) after serial number 27 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“27A
Heading 9971
Services provided by a banking company to Basic Saving Bank Deposit (BSBD) account holders under Pradhan Mantri Jan Dhan Yojana (PMJDY).
Nil
Nil”;
(c) against serial number 34A, in the entry in column (3), after the letters and words “PSUs from the”, the words “banking companies and” shall be inserted;
(d) against serial number 66, for the entry in column (2), the following entry shall be substituted namely: –
“Heading 9992 or Heading 9963”;
(e) serial number 67 and the entries relating thereto,
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