U/s 9(3) of the Nagaland Goods and Services Tax Act, 2017 notifies the categories of supply of services
FIN/REV-3/GST/1/08 (Pt-1) “P” Dated:- 30-6-2017 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) “P”
Dated Kohima, the 30th June, 2017
NOTIFICATION
In exercise of the powers conferred by sub-section (3) of section 9 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government on the recommendations of the Council hereby notifies that on categories of supply of services mentioned in column (2) of the Table below, supplied by a person as specified in column (3) of the said Table, the whole of state tax leviable under section 9 of the said Nagaland Goods and Services Tax Act, shall be paid on reverse charge basis by the recipient of the such services as specified in column (4) of the said Table:-
Table
Sl. No.
Category of Supply of Services
S
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48); or
(b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or
(c) any co-operative society established by or under any law; or
(d) any person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act; or
(e) any body corporate established,
by or under any law; or
(f) any partnership firm whether registered or not under any law including association of persons; or
(g) any casual taxable person;
located in the taxable territory.
2
Services supplied by an individual advocate including a senior advocate by way of representational services before any court, tribunal or authority, directly or indirectly, to any business entity located in the taxable territory, including where contract for provision of such service has been entered through another a
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ices in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
(iii) transport of goods or passengers.
Central Government,State Government, Union territory or local authority
Any business entity located in the taxable territory.
6
Services supplied by a director of a company or a body corporate to the said company or the body corporate.
A director of a company or a body corporate
The company or a body corporate located in the taxable territory.
7
Services supplied by an insurance agent to any person carrying on insurance business.
An insurance agent
Any person carrying on insurance business, located in the taxable territory.
8
Services supplied by a recovery agent to a banking company or a financial institution or a non-banking financial company.
A recovery agent
A banking company or a financial institution or a non-banking financial company, located in the taxable territory.
9
Supply of services by an author, music composer, phot
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