Amendments in the Notification No. F.NO.FIN/REV-3/GST/1/08 (Pt-1) “E” dated the 30th June, 2017
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/043 Dated:- 26-10-2017 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)/43
NOTIFICATION
Dated: 26th October 2017
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 the recommendations of the Council, hereby makes the following further amendments in the notification of Government of Nagaland, Finance Department (Revenue Branch) F.NO.FIN/REV-3/GST/1/08 (Pt-1) “E” dated the 30th June, 2017, namely
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the following clause shall be inserted, namely:-
“(v) The phrase “Government Entity” shall mean an authority or a board or any other body including a society, trust, corporation, which is:
(a) set up by an Act of Parliament or State Legislature; or
(b) established by any Government,
with 90 percent or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State government, Union territory or a local authority.”
(C) in ANNEXURE I, after point (b), the following proviso shall be inserted
“Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then
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