Goods and Services Tax

Taxpayer Withdrawal from GST Composition Scheme: Effective Date Tied to FORM GST CMP-04 Application Submission Date.
Circulars
GST
Where the taxpayer has sought withdrawal from the composition scheme, the effective date shall be the date indicated by him in his intimation/application filed in FORM GST CMP-04 but such date may not be prior to the commencement of the financial year in which such intimation/application for withdrawal is being filed.
TMI Updates – Highlights, quick note

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Corporate Office Services Like Accounting and IT for Other States Are Taxable Under GST.
Case-Laws
GST
Supply of Services or not? – distinct persons – activities performed by the employees at

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No Tax Rate Reduction on Handloom Design-King Supreme Lungi; Anti-Profiteering Rules Not Applicable Since July 1, 2017.
Case-Laws
GST
Profiteering – supply of “Handloom Design-King Supreme

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Company Accused of Profiteering: Fails to Lower Prices After Tax Cuts on Home Care, Personal Care, Foods, Refreshments.
Case-Laws
GST
Profiteering – manufacture and supply of consumer goods comprising of four major categories, viz. Home Care, Personal Care, Foods and Refreshments – the consumer would have never got the benefit of tax reductions unless the MRP was revised by the Respondent on the packs and the bar codes were changed, which does not seem to have happened – Allegation of p

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Court Suspends Bank Account Attachment After Party Fails to Pay GST; Conditional Relief Granted.
Case-Laws
GST
Validity of attachment order – failure to discharge its GST liabilities for the

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Amendment in Notification Nos. F. 17(131) ACCT/GST/2017/2309 dated the 08th August, 2017 and F. 17(131) ACCT/GST/2017/2857 dated the 15th November, 2017
F.17(131)ACCT/GST/2017/4054 Dated:- 31-12-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
COMMERCIAL TAXES DEPARTMENT
NOTIFICATION
Jaipur, dated: December 31, 2018
In exercise of the powers conferred by section 168 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) read

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Amendment in Notification Nos. F.17(131)ACCT/GST/2017/2472 dated the 15th September, 2017 and F.17(131)ACCT/GST/2017/3179 dated the 23rd March, 2018
F.17(131)ACCT/GST/2017/4055 Dated:- 31-12-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
COMMERCIAL TAXES DEPARTMENT
NOTIFICATION
Jaipur, dated: December 31, 2018
In exercise of the powers conferred by section 168 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) read wit

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Amendment in Notification No. F. 17(131)ACCT/GST/2018/3765 dated the 10th August, 2018
F.17(131)ACCT/GST/2017/4056 Dated:- 31-12-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
COMMERCIAL TAXES DEPARTMENT
NOTIFICATION
Jaipur, dated: December 31, 2018
In exercise of the powers conferred by section 168 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) read with sub-rule (5) of rule 61 of the Rajasthan Goods and Services

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Odisha Goods and Services Tax (Fourth Removal of Difficulties) Order, 2018.
Order No. 4/2018-State Tax Dated:- 31-12-2018 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
Order
The 31th December, 2018
ODISHA GOODS AND SERVICES TAX ( REMOVAL OF DIFFICULTIES) ORDER, 2018
Order No. 4/2018-State Tax
WHEREAS, sub-section (4) of section 52 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereafter in this Order referred to as the said Act) provides that every operator who collects the amount specified in sub-section (1) shall furnish a statement, electronically, containing the details of out ward supplies of goods or services or both effected through it, including

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and Services Tax Act, 2017, the State Government, on the recommendations of the Goods and Services Tax Council, hereby makes the following Order, to remove the difficulties, namely: –
1. Short title – This Order may be called the Odisha Goods and Services Tax (Fourth Removal of Difficulties) Order, 2018.
2. In section 52 of the Central Goods and Services Tax Act, 2017, in sub-section (4), the following Explanation shall be inserted, namely: –
"Explanation: – For the purposes of this sub-section, it is hereby declared that the due date for furnishing the said statement for the months of October, November and December, 2018 shall be the 31st January, 2019.".
[NO.40938-FIN-CT1-TAX-0043-2017]
By Order of the Governor
SAUMYAJI

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Odisha Goods and Services Tax (Third Removal of Difficulties) Order, 2018
Order No. 3/2018-State Tax Dated:- 31-12-2018 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
Order
The 31th December, 2018
ODISHA GOODS AND SERVICES TAX ( REMOVAL OF DIFFICULTIES) ORDER, 2018
Order No. 3/2018-State Tax
WHEREAS, sub-section (1) of section 44 of the Odisha Goods and Services Tax Act, 2017 (Odisha act 7 of 2017) (hereafter in this Order referred to as the said Act) provides that every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for eve

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provisions of the said section.
NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Odisha Goods and Services Tax Act, 2017, the State Government, on the recommendations of the Goods and Services Tax Council, do hereby make the following Order, to remove the difficulties, namely:-
1. Short title – This Order may be called the Odisha Goods and Services Tax (Third Removal of Difficulties) Order, 2018.
2. In section 44 of the Central Goods and Services Tax Act, 2017, in the Explanation, for the figures, letters and word "31st March, 2019", the figures, letters and word "30th June, 2019"shall be substituted.
[NO.40934-FIN-CT1-TAX-0043-2017]
By Order of the Governor
SAUMYAJIT ROUT
Under-Secret

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Odisha Goods and Services Tax (Second Removal of Difficulties) Order, 2018.
Order No. 2/2018-State Tax Dated:- 31-12-2018 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
Order
The 31th December, 2018
ODISHA GOODS AND SERVICES TAX ( REMOVAL OF DIFFICULTIES) ORDER, 2018
Order No. 2/2018-State Tax
WHEREAS, sub-section (4) of section 16 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereafter in this Order referred to as the said Act) provides that a registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 fo

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cation of error or omission in respect of the details furnished under sub-section (1) shall be allowed after furnishing of the return under section 39 for the month of September following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier;
AND WHEREAS, the financial year 2017-18 was the first year of the implementation of the Goods and Services Tax in Odisha and the taxpayers were still in the process of familiarising themselves with the new taxation system and due to lack of said familiarity-
(i) the registered persons eligible to avail input tax credit could not claim the same in terms of provisions of section 16 because of missing invoices or debit notes refer

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, 2018.
2. In sub-section (4) of section 16 of the said Act, the following proviso shall be inserted, namely: –
"Provided that the registered person shall be entitled to take input tax credit after the due date of furnishing of the return under section 39 for the month of September, 2018 till the due date of furnishing of the return under the said section for the month of March, 2019 in respect of any invoice or invoice relating to such debit note for supply of goods or services or both made during the financial year 2017-18, the details of which have been uploaded by the supplier under sub-section (1) of section 37 till the due date for furnishing the details under sub-section (1) of said section for the month of March, 2019."

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Amendment in Notification No. 3043/CSTUK/GST-Vidhi Section/ 2018-19 dated the 10th August, 2018
7547/CSTUK/GST-Vidhi Section/2018-19/CT.70 Dated:- 31-12-2018 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
NOTIFICATION
December 31, 2018
No. 7547/CSTUK/GST-Vidhi Section/2018-19/CT.70 – ln exercise of the powers conferred by section 168 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with sub-rule (5) of rule 61 of the Uttarakhand Goods and Services Tax Rules, 2017, I , the Commissioner, on the recommendations of the Council, hereby makes the following further amendments in notification No. 3043/CSTUK/GST-Vidhi Section/ 2018-19 dated the 10th August, 2018 as ame

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Amendment in Notification No. 3795/CSTUK/GST-Vidhi Section/2017-18 dated the 06th November, 2017 and notification No. 6237/CSTUK/GST-Vidhi Section/2017-18 dated the 23rd March, 2018
7546/CSTUK/GST-Vidhi Section/2018-19/CT.69 Dated:- 31-12-2018 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
NOTIFICATION
December 31, 2018
No. 7546/CSTUK/GST-Vidhi Section/2018-19/CT.69 – ln exercise of the powers conferred by section 168 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with sub-rule (5) of rule 61 of the Uttarakhand Goods and Services Tax Rules, 2017, I , the Commissioner, on the recommendations of the Council, hereby makes the following further amendments-
(i)

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Amendment in Notification No. 2319/CSTUK/GST-Vidhi Section/2017-18 dated the 08th August, 2017 and notification No. 3905/CSTUK/GST-Vidhi Section/2017-18 dated the 15th November, 2017
7545/CSTUK/GST-Vidhi Section/2018-19/CT.68 Dated:- 31-12-2018 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
NOTIFICATION
December 31, 2018
No. 7545/CSTUK/GST-Vidhi Section/2018-19/CT.68 – ln exercise of the powers conferred by section 168 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with sub-rule (5) of rule 61 of the Uttarakhand Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following further amendments-
(i) in

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Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-B for the period July, 2017 to September, 2018 in specified cases
G.O. Ms. No. 165 Dated:- 31-12-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
NOTIFICATIONS BY GOVERNMENT
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
NOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017
[G.O. Ms. No. 165, Commercial Taxes and Registration (B1), 31st December 2018, Margazhi 16, Vilambi, Thiruvalluvar Aandu-2049]
No.II(2)/CTR/1099(e-4)/2018
In exercise of the powers conferred by Section 128 of the Tamil Nadu Goods and Services Tax Act. 2017 (Tamil Nadu Act 19 of 2017) (hereafter in this notification referred

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es the amount of late fee payable by any registered person for failure to fumish the return in FORM GSTR-3B for the month of July, 2017 onwards by the due date under Section 47 of the said Act, which is in excess of an amount of twenty-five rupees for every day during which such failure continues:
Provided that where the total amount of state tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return for the month of July. 2017 onwards by the due date under Section 47 of the said Act shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues:
Provided further that the amount of late fee payable

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Tamil Nadu Goods and Services Tax (Fourth Removal of Difficulties) order. 2018
G.O. Ms. No. 159 Dated:- 31-12-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
NOTIFICATIONS BY GOVERNMENT
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
NOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017
[G.O. Ms. No. 159, Commercial Taxes and Registration (B1), 31st December 2018, Margazhi 16, Vilambi, Thiruvalluvar Aandu-2049]
No.II(2)/CTR/1099(e-3)/2018
WHEREAS, sub-section (4) of Section 52 of the Tamil Nadu Goods and Services Tax Act. 2017 (Tamil Nadu Act 19 of 2017) (hereafter in this Order referred to as the said Act) provides that every operator who collects the amount specified in sub-section (1) sh

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giving effect to the provisions of the said sub-section;
NOW. THEREFORE, in exercise of the powers conferred by Section 172 of the Tamil Nadu Goods and Services Tax Act, 2017, the Governor of Tamil Nadu on recommendations Of the Council, hereby makes the following Order, to remove the difficulties, namely:
1. Short title – This Order may be called the Tamil Nadu Goods and Services Tax (Fourth Removal of Difficulties) order. 2018.
2. In Section 52 of the Tamil Nadu Goods and Services Tax Act, 2017, in sub-section (4). the following Explanation shall be inserted, namely: –
"Explanation: – For the purposes of this sub-section. it is hereby declared that the due date for furnishing the said statement for the months of October, No

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Tamil Nadu Goods and Services Tax (Third Removal of Difficulties) Order, 2018
G.O. Ms. No. 158 Dated:- 31-12-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
NOTIFICATIONS BY GOVERNMENT
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
NOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017
[G.O. Ms. No. 158, Commercial Taxes and Registration (B1), 31st December 2018, Margazhi 16, Vilambi, Thiruvalluvar Aandu-2049]
No.II(2)/CTR/1099(e-2)/2018
WHEREAS, sub-section (1) of Section 44 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereafter in this Order referred to as the said Act) provides that every registered person, other than an Input Service Distributor, a per

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he registered persons, as referred to in the said sub-section (1) and because of that, certain difficulties have arisen in giving effect to the provisions of the said Section.
NOW, THEREFORE, in exercise of the powers conferred by Section 172 of the Tamil Nadu Goods and Services Tax Act. 2017, the Governor of Tamil Nadu, on recommendations of the Council, hereby makes the following Order, to remove the difficulties. namely:-
1. Short title.-This Order may be called the Tamil Nadu Goods and Services Tax (Third Removal of Difficulties) Order, 2018.
2. In Section 44 of the Tamil Nadu Goods and Services Tax Act. 2017. in the Explanation, for the figures, letters and word "31st March. 2019", the figures. letters and word "30

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Tamil Nadu Goods and Services Tax (Second Removal of Difficulties) Order, 2018
G.O. Ms. No. 157 Dated:- 31-12-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
NOTIFICATIONS BY GOVERNMENT
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
NOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017
[G.O. Ms. No. 157, Commercial Taxes and Registration (B1), 31st December 2018, Margazhi 16, Vilambi, Thiruvalluvar Aandu-2049]
No.II(2)/CTR/1099(e-1)/2018
WHEREAS, sub-section (4) of Section 16 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereafter in this Order referred to as the said Act) Provides that a registered person shall not be entitled to take input tax credit

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case there is short payment of tax on account of such error or omission, in return to be furnished for such tax period:
Provided that no rectification of error or omission in respect of the details furnished under sub-section (1) shall be allowed after furnishing of the return under Section 39 for the month of September following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier;
AND WHEREAS, the financial year 2017-18 was the first year of the implementation of the Goods and Services Tax in India and the taxpayers were still in the process of familiarising themselves with the new taxation system and due to lack of said familiarity-
(i) the registered persons

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move the difficulties, namely :-
1. Short title-This Order may be called the Tamil Nadu Goods and Services Tax (Second Removal of Difficulties) Order, 2018.-
2. In sub-section (4) of Section 16 of the said Act, the following proviso shall be inserted, namely: –
"Provided that the registered person shall be entitled to take input tax credit after the due date of furnishing of the return under Section 39 for the month of September, 2018 till the due date of furnishing of the return under the said Section for the month of March, 2019 in respect of any invoice or invoice relating to such debit note for supply of goods or services or both made during the financial year 2017-18, the details of which have been uploaded by the supplier u

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Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.
20/2018-GST – CT/GST-14/2017/185 Dated:- 31-12-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
OFFICE OF THE COMMISSIONER OF STATE TAX :: ASSAM :: KAR BHAWAN
NOTIFICATION No. 20/2018-GST
The 31st December, 2018
No. CT/GST-14/2017/185.- In exercise of the powers conferred by section 168 of the Assam Goods and Services Tax Act,

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Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers
19/2018-GST – CT/GST-14/2017/184 Dated:- 31-12-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
OFFICE OF THE COMMISSIONER OF STATE TAX :: ASSAM :: KAR BHAWAN
NOTIFICATION No. 19/2018-GST
The 31st December, 2018
No. CT/GST-14/2017/184- In exercise of the powers conferred by section 168 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) read with sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following further amendments –
(i) in notification No. 11

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Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers
18/2018-GST – CT/GST-14/2017/183 Dated:- 31-12-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
OFFICE OF THE COMMISSIONER OF STATE TAX :: ASSAM :: KAR BHAWAN
NOTIFICATION No. 18/2018-GST
The 31st December, 2018
No. CT/GST-14/2017/183.- In exercise of the powers conferred by section 168 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) read with sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following further amendments –
(i) in notification No. 4

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Seeks to amend Notification No. FIN/REV-3/GST/1/08 (Pt-1) “E” dated the 30th June, 2017
FIN/REV-3/GST/1/08 /(Pt-1)(Vol. 1)/03 Dated:- 31-12-2018 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)(Vol. 1)/03
Dated: 31st December, 2018
NOTIFICATION
In exercise of the powers conferred by sub-sections (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 the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV-3/GST/1/08 (Pt-1) “E” dated the 30th June,

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Seeks to amend Notification No. FIN/REV-3/GST/1/08 (Pt-1) “N” dated the 30th June, 2017
FIN/REV-3/GST/1/08 /(Pt-1)(Vol. 1)/05 Dated:- 31-12-2018 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)(Vol. 1)/05
Dated: 31st December, 2018
NOTIFICATION
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 necessary in the public interest so to do, 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) “N” dated the 30th June, 2017, namely:-
1. In the said notification,-
(i) in the Table, –
(a) against

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es “(iv),”, the brackets and figures “(iva),” shall be inserted;
(d) against serial number 15, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: –
(3)
(4)
(5)
“(vi) Service of third party insurance of “goods carriage”
6
–
(vii) Financial and related services other than (i), (ii), (iii), (iv), (v), and (vi) above.
9
-“;
(e) against serial number 17, for item (viii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: –
(3)
(4)
(5)
“(viia) Leasing or renting of goods
Same rate of central tax as applicable on supply of like goods involving transfer of title in goods
–
(viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viia) above
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-“;
(f) against serial number 21, in column (3), in item (ii), after the brackets, figures and word “(i) above”, the words a

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ing serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“38.
9954 or 9983 or 9987
Service by way of construction or engineering or installation or other technical services, provided in relation of setting up of following, –
(a) Bio-gas plant
(b) Solar power based devices
(c) Solar power generating system
(d) Wind mills, Wind Operated Electricity Generator (WOEG)
(e) Waste to energy plants / devices
(f) Ocean waves/tidal waves energy devices/plants
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-“;
(ii) in paragraph 4 relating to Explanation, after clause (x), the following clauses shall be inserted, namely: –
“(xi) “specified organisation” shall mean, –
(a) Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or
(b) 'Committee' or 'State Committee' as defined in section 2 of the Haj Committee Act, 2002 (35 of 2002).
(xii) “goods carriage” has the same meaning as assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988).”.
2. This n

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Seeks to amend Notification No. FIN/REV-3/GST/1/08 (Pt-1) “O” dated the 30th June, 2017
FIN/REV-3/GST/1/08 /(Pt-1)(Vol. 1)/06 Dated:- 31-12-2018 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)(Vol. 1)/06
Dated: 31st December, 2018
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 further amendments in the notification of the Government of Nagaland, Finance Department (R

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or making a taxable supply of goods or services.
Nil
Nil”;
(b) after serial number 27 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“27A
Heading 9971
Services provided by a banking company to Basic Saving Bank Deposit (BSBD) account holders under Pradhan Mantri Jan Dhan Yojana (PMJDY).
Nil
Nil”;
(c) against serial number 34A, in the entry in column (3), after the letters and words “PSUs from the”, the words “banking companies and” shall be inserted;
(d) against serial number 66, for the entry in column (2), the following entry shall be substituted namely: –
“Heading 9992 or Heading 9963”;
(e) serial number 67 and the entries relating thereto,

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Seeks to amend Notification No. FIN/REV-3/GST/l/08 (Pt-l)”P” dated the 30th June, 2017
FIN/REV-3/GST/1/08 /(Pt-1)(Vol. 1)/07 Dated:- 31-12-2018 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)(Vol. 1)/07
Dated: 31st December, 2018
NOTIFICATION
In exercise of the powers conferred by sub-section (3) 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/l/08 (Pt-l) "P" dated the 30th Jun

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after serial number 11 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
“12.
Services provided by business facilitator (BF) to a banking company
Business facilitator (BF)
A banking company, located in the taxable territory
13.
Services provided by an agent of business correspondent (BC) to business correspondent (BC).
An agent of business correspondent (BC)
A business correspondent, located in the taxable territory.
14.
Security services (services provided by way of supply of security personnel) provided to a registered person:
Provided that nothing contained in this entry shall apply to, –
(i) (a) a Department or Establishment of the Central Government o

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