{"id":10386,"date":"2017-11-28T00:00:00","date_gmt":"2017-11-27T18:30:00","guid":{"rendered":""},"modified":"2017-11-28T00:00:00","modified_gmt":"2017-11-27T18:30:00","slug":"amend-nt-no-2-2017-ct-r-gst-exemption-amendment-in-f-no-fin-rev3-gst-pt-1-e-30th-june-2017","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=10386","title":{"rendered":"Amend NT No. 2-2017 CT(R) GST Exemption(Amendment in F.NO.FIN\/REV3\/GST(Pt-1) \u201cE\u201d, 30th June,2017)"},"content":{"rendered":"<p>Amend NT No. 2-2017 CT(R) GST Exemption(Amendment in F.NO.FIN\/REV3\/GST(Pt-1) \u201cE\u201d, 30th June,2017)<br \/>FIN\/REV-3\/GST\/1\/08 (Pt-1)\/097 Dated:- 28-11-2017 Nagaland SGST<br \/>GST &#8211; States<br \/>Nagaland SGST<br \/>Nagaland SGST<br \/>=============<br \/>\nDocument 1<br \/>\nGOVERNMENT OF NAGALAND<br \/>\nFINANCE DEPARTMENT<br \/>\n(REVENUE BRANCH)<br \/>\nF.NO.FIN\/REV-3\/GST\/1\/08 (Pt-1)<br \/>\n(-1)\/97<br \/>\nNOTIFICATION<br \/>\nDated: 28th November, 2017<br \/>\nIn exercise of the powers conferred by sub-section (1) of section 11 of the Nagaland<br \/>\nGoods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations<br \/>\nof the Council, hereby makes the following further amendments in the notification of the<br \/>\nGovernment of Nagaland, Finance Department (Revenue Branch) F.NO.FIN\/REV-<br \/>\n3\/GST\/1\/08 (Pt-1)&#8221;E&#8221;, dated the 30th June, 2017, namely:-<br \/>\nIn the said notification, &#8211;<br \/>\n(1) in the Schedule,<br \/>\n(i) for S. Nos. 8 and 9 and the entries relating thereto, the following shall be substituted,<br \/>\nnamely: &#8211;<br \/>\n&#8220;8<br \/>\n0203,<br \/>\nAll goods, fresh or chilled<br \/>\n0204,<br \/>\n020<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=124133\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>laim or<br \/>\nenforceable right in a court of law is available [other than<br \/>\nthose where any actionable claim or enforceable right in<br \/>\nrespect of such brand name has been foregone<br \/>\nvoluntarily], subject to the conditions as in the<br \/>\nANNEXURE I]&#8221;;<br \/>\n(iv) S. Nos. 23,24 and the entries thereof shall be omitted;<br \/>\n(v) after S. No. 30 and the entries relating thereto, the following serial number and the<br \/>\nentries shall be inserted, namely: &#8211;<br \/>\n&#8220;30A<br \/>\n0504<br \/>\nAll goods, fresh or chilled<br \/>\n30B<br \/>\n0504<br \/>\nAll goods [other than fresh or chilled] other than those<br \/>\nput up in unit container and, &#8211;<br \/>\n(a) bearing a registered brand name; or<br \/>\n(b) bearing a brand name on which an actionable claim or<br \/>\nenforceable right in a court of law is available [other than<br \/>\nthose where any actionable claim or enforceable right in<br \/>\nrespect of such brand name has been foregone<br \/>\nvoluntarily], subject to the conditions as in the<br \/>\nANNEXURE I]&#8221;;<br \/>\n(vi) after S. No. 43 and the entries relating thereto, the following serial number and<br \/>\nthe en<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=124133\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>t container and, &#8211;<br \/>\n(a) bearing a registered brand name; or<br \/>\n(b) bearing a brand name on which an actionable claim or<br \/>\nenforceable right in a court of law is available [other than<br \/>\nthose where any actionable claim or enforceable right in<br \/>\nrespect of such brand name has been foregone<br \/>\nvoluntarily], subject to the conditions as in the<br \/>\nANNEXURE I]<br \/>\nDried makhana, whether or not shelled or peeled [other<br \/>\nthan those put up in unit container and,-<br \/>\n(a) bearing a registered brand name; or<br \/>\n(b) bearing a brand name on which an actionable claim or<br \/>\nenforceable right in a court of law is available [other than<br \/>\nthose where any actionable claim or enforceable right in<br \/>\nrespect of such brand name has been foregone<br \/>\nvoluntarily], subject to the conditions as in the<br \/>\nANNEXURE I]&#8221;;<br \/>\n(ix) in S. No. 77, in the entry in column(3), for the words &#8220;Flour of potatoes&#8221; the<br \/>\nwords &#8220;Flour, powder, flakes, granules or pellets of potatoes&#8221;, shall be substituted;<br \/>\n(x) after S. No. 78 and the entries relating ther<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=124133\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>uding table salt and<br \/>\ndenatured salt) and pure sodium chloride, whether or not in aqueous solutions or<br \/>\ncontaining added anti-caking or free flowing agents; sea water&#8221;, shall be substituted;<br \/>\n(xv) after S. No. 136 and the entries relating thereto, the following serial number and<br \/>\nthe entries shall be inserted, namely: &#8211;<br \/>\n&#8220;136A<br \/>\n7113<br \/>\nBangles of lac\/ shellac&#8221;;<br \/>\n(2) in the Explanation, in clause (ii), for sub-clause (b), the following sub-clause shall be<br \/>\nsubstituted, namely: &#8211;<br \/>\n(b) The phrase &#8220;registered brand name&#8221; means, &#8211;<br \/>\n(A) a brand registered as on or after the 15th May 2017 under the Trade Marks Act, 1999<br \/>\nirrespective of whether or not the brand is subsequently deregistered;<br \/>\n(B) a brand registered as on or after the 15th May 2017 under the Copyright Act, 1957(14 of<br \/>\n1957);<br \/>\n(C) a brand registered as on or after the 15th May 2017 under any law for the time being in<br \/>\nforce in any other country.&#8221;.<br \/>\n2. This notification shall come into force with effect from the 15th day of Novembe<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=124133\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Amend NT No. 2-2017 CT(R) GST Exemption(Amendment in F.NO.FIN\/REV3\/GST(Pt-1) \u201cE\u201d, 30th June,2017)FIN\/REV-3\/GST\/1\/08 (Pt-1)\/097 Dated:- 28-11-2017 Nagaland SGSTGST &#8211; StatesNagaland SGSTNagaland SGST============= Document 1 GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN\/REV-3\/GST\/1\/08 (Pt-1) (-1)\/97 NOTIFICATION Dated: 28th November, 2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Nagaland Goods and &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=10386\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Amend NT No. 2-2017 CT(R) GST Exemption(Amendment in F.NO.FIN\/REV3\/GST(Pt-1) \u201cE\u201d, 30th June,2017)&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-10386","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10386","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10386"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10386\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10386"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10386"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10386"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}