Amendment in Notification No F.NO.FIN/REV-3/GST/I/08 (Pt-I) “O” dated 30th June,2017 related to Exemptions on supply of service.
FIN/REV-3/GST/1/08/(Pt-1)/428 Dated:- 22-8-2017 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)/428
Dated: 22nd August 2017
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 amendments in the notification of the Government of Nagaland, Financ
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elating thereto, the following shall be inserted namely:-
(1)
(2)
(3)
(4)
(5)
“11A
Heading 9961 or Heading 9962
Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coarse grains under Public Distribution System(PDS) against consideration in the form of commission or margin.
Nil
Nil
11B
Heading 9961 or Heading 9962
Service provided by Fair Price Shops to State Government or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin.
Nil
Nil
(c) against serial number 35, in column (3),-
(A) in item (h), for the words “Weather Based Crop Insurance Scheme or the Modified National A
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