Seeks to amend Notification No. FIN/REV-3/GST/1/08 (Pt-1) “N” dated the 30th June, 2017 – GST – States – FIN/REV-3/GST/1/08 /(Pt-1)(Vol. 1)/05 – Dated:- 31-12-2018 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 /(Pt-1)(Vol. 1)/05 Dated: 31st December, 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 Gover
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ir transport service or charter operations, engaged by specified organisations in respect of religious pilgrimage facilitated by the Government of India, under bilateral arrangement. 2.5 Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to clause (iv) of paragraph 4 relating to Explanation] ; (B) in column (3), in item (vii), after the brackets and figures (iv), , the brackets and figures (iva), shall be inserted; (d) against serial number 15, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: – (3) (4) (5) (vi) Service of third party insurance of goods carriage 6 – (vii) Financial and related se
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(ii), after the brackets, figures and word (i) above , the words and number and serial number 38 below shall be inserted; (h) against serial number 34,- (A) against item (ii) in column (3), for the entry in column (4), the entry 6 shall be substituted; (B) after item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be inserted, namely: – (3) (4) (5) (iia) Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees. 9 – ; (C) in item (iiia), the words exhibition of cinematograph films, shall be omitted; (D) in column (3), in item (vi), after the brackets and figures (ii), , the brackets and figures (iia), shall be inserted; (
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