Amendments in the Notification No. F.NO.FIN/REV-3/GST/1/08 (Pt-1) “N” dated the 30th June, 2017, and F.NO.FIN/REV-3/GST/1/08 (Pt-1)/426 dated 22nd August, 2017
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/480 Dated:- 27-9-2017 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)/480
NOTIFICATION
Dated: 27th September, 2017
In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is n
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aintenance, renovation, or alteration of-
(a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;
(b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or
(c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017.
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(vii) Construction services other than (i), (ii), (iii), (iv), (v) and (vi) above.
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Sd/-
(Taliremba)
Officer on Special Duty (Finance)
27th September, 2017
F.NO.FIN/REV-3/GST/1/08 (Pt-1)
Notificatio
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