GST – States – F.NO.FIN/REV-3/GST/1/08 (Pt-1)/042 – Dated:- 26-10-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1)/42 Dated: 26th October 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 further 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) in S. No. 29, for the entry in column (2), the entry, 0802, 0813 , shall be substituted; (ii) after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 30A 0804 Mangoes sliced, dried ; (iii) after S. No. 99 and the entries relating thereto, the following serial number and the entr
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entries shall be inserted, namely: – 181A 30 Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia ; (vii) after S. No. 187 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 187A 3915 Waste, parings or scrap, of plastics ; (viii) after S. No. 188 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 188A 40040000 Waste, parings or scrap of rubber (other than hard rubber) ; (ix) after S. No. 191 and the entries relating thereto, the following s
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E-waste Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule l of the E-Waste(Management) Rules, 2016, published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016, including the components, consumables, parts and spares which make these products operational ; (xvi) after S. No. 263A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 263A Any chapter Biomass briquettes ; (B) in Schedule II-6%,- (i) in S. No. 16, in column (3), for the words and brackets Dates(soft or hard), figs, pineapples, avocados, guavas, mangoes and mangosteens, dried , the words and brackets, Dates(soft or hard), figs, pineapples, avocados, guavas and mangosteens, dried , shall be substituted; (ii) in S. No. .17, in column (3), for the words figure and brackets, dried fruits of Chapter 8[other than tamarind, dried] , the words, figure and brackets, dried fruits of Chapter 8 [othe
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06 Synthetic or artificial filament yarns 132C 5508 Sewing thread of manmade staple fibres 132D 5509, 5510, 5511 Yarn of manmade staple fibres ; (vi) in S. No. 137, in the entry in column (3), the words and figures such as Real zari thread (gold) and silver thread, combined with textile thread), shall be omitted; (C) in Schedule III-9%,- (i) in S. No. 16, in column (3), for the words other than pizza bread , the words, other than pizza bread, khakhra, plain chapatti or roti , shall be substituted; (ii) in S. No. 23, in column (3), for the words preparations in ready for consumption form , the words, preparations in ready for consumption form, khakhra , shall be substituted; (iii) after S. No. 54 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 54A 3213 Poster colour ; (iv) in S. No. 63, for the entry in column (3), the entry, Modelling pastes, including those put up for children's amusement; Preparations known as dental wax o
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thereto shall be omitted; (xi) S. No. 165 and entries related thereto shall be omitted; (xii) after S. No. 177 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 177A 6802 All goods other than:- (i) all goods of marble and granite; (ii) Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone ; (xiii) in S. No. 188, and entries relating thereto, shall be omitted; (xiv) after S. No. 303 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: 303A 8305 Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging ), of base metal ; (xv) after S. No. 308 and the ent
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rds, other than waste and scrap , shall be substituted; (iv) in S. No. 70, for the entry in column (3), the following entry shall be substituted namely: – All goods of marble or granite (other than Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone] ; (v) S. No. 1 12 and the entries relating thereto, shall be omitted; (vi) in S. No. 135, in column (3), the words, and plain shaft bearings , shall be omitted; (E) in ANNEXURE, 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 the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the Commissioner of
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