GST – States – F.NO.FIN/REV-3/GST/1/08 (Pt-1)/474 – Dated:- 27-9-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1)/474 Dated: 27th September, 2017 NOTIFICATION In exercise of the powers conferred by sub-section (1) 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 makes the following amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV-3/GST/1/08 (Pt-1) D dated the 30th June, 2017, namely: In the said notification,- (A) in Schedule I-2.5%,- (i) against serial numbers 11, 13, 25, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 58 and 59, in column (3), for the words put up in unit container and bearing a registered brand name , the words, brackets and letters put up in unit container and, (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforc
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
, shall be omitted; (vi) in S. No. 106, in column (3), the brackets and words, [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake] , shall be omitted; (vii) in S. No. 107, in column (3), for the words, other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake , the words other than cotton seed oil cake , shall be substituted; (viii) in S. No. 185, for the entry in column (3), the entry Agarbatti, lobhan, dhoopbatti,dhoop, sambhrani , shall be substituted; (ix) after S. No. 198 and the entries relating thereto, the following serial number and entries shall be inserted, namely:- 198A 4601, 4602 Grass, leaf or reed or fibre products, including mats, ouches, w
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
er than brooms consisting of twigs or other vegetable materials bound together, with or without handles] ; (xvi) after S. No. 263 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 263A Any chapter Rosaries, prayer beads or Hawan samagri (B) in Schedule II-6%,- (i) in S. No. 15, in column (3), the word walnuts, , shall be omitted; (ii) in S. No. 17, in column (3), for the words and figure dried fruits of Chapter 8 , the words, figure and brackets, dried fruits of Chapter 8 [other than tamarind, dried] , shall be substituted; (iii) in S. No. 45, in column (3), for the words and brackets, Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi , the words and brackets, Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters, including idli/dosa batter , shall be substituted; (iv) in S. No. 46, in column (3), for the words ready for consumption form , the words and brack
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tries shall be inserted, namely:- 92A 44, 68, 83 Idols of wood, stone [including marble] and metals [other than those made of precious metals] ; (ix) after S. No. 99 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 99A 4419 Tableware and Kitchenware of wood ; (x) in S. No. 128, in column (3), for the words similar documents of title , the words and brackets, similar documents of title[other than Duty Credit Scrips] , shall be substituted; (xi) in S. No. 147, for the entry in column (3), the entry Woven pile fabrics and chenille fabrics except Corduroy fabrics, other than fabrics of heading 5802 or 5806 , shall be substituted; (xii) in S. No. 154, for the entry in column (3), the entry Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles[other than saree fall] , shall be substituted; (xiii)) after S. No. 171 and the entries relating there
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t articles, other than of porcelain or china 177D 6913 Statues and other ornamental articles ; (xvii) after S.No. 189 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 189A 8306 Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; metal bidriware ; (xviii) after S. No. 195 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 195A 8424 Nozzles for drip irrigation equipment or nozzles for sprinklers ; (xix) after S. No. 224 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 224A 9404 Cotton quilts of sale value exceeding ₹ 1000 per piece ; (xx) after S. No. 231 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 231A 9601 Worked ivory, bone, t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
vi) in S. No. 172, in column (3), for the words, of felt , the words and brackets, of felt [other than textile caps] , shall be substituted; (vii) S. Nos. 186 and 187 and the entries thereof shall be omitted; (viii) S. No. 304 and entries thereof shall be omitted; (ix) in S. No. 325, in column (3), for the words other than fire extinguishers, whether or not charged , the words, other than fire extinguishers, whether or not charged and Nozzles for drip irrigation equipment or nozzles for sprinklers shall be substituted; (x) in S. No. 384, in column (3), for the words and figures, Computer monitors not exceeding 17 inches , the words and figures, Computer monitors not exceeding 20 inches , shall be substituted; (xi) in S. No. 438, for the entry in column (3), the entry, Coir mattresses, cotton pillows and mattresses , shall be substituted; (xii) after S. No. 449 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 449A 9613 Kitchen gas
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
shall be omitted; (vi) S. No. 87 and the entries thereof shall be omitted; (vii) in S.No. 154, in column (3), for the words and figures, other than computer monitors not exceeding 17 inches , the words and figures, other than computer monitors not exceeding 20 inches , shall be substituted; (viii) S. No. 219 and entries thereof shall be omitted; (ix) in S. No. 222, in column (3), for the words, other than flints and wicks , the brackets and words, [other than flints, wicks or Kitchen gas lighters] , shall be substituted; (E) in Schedule-V-1.5%,- in S.No. 2, in column (3), for the words, other than Non-Industrial Unworked or simply sawn, cleaved or bruted , the words, other than industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds , shall be substituted; (F) in Schedule-VI- 0.125%,- in S. No. 1, for the entry in column (3), the entry, Diamonds, industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted d
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =