Seeks to provide concessional GST Rate of 2.5% on Scientific equipments.
FIN\/REV-3\/GST\/1\/08 (Pt-1)\/100 Dated:- 28-11-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
=============
\nDocument 1
\nGOVERNMENT OF NAGALAND
\nFINANCE DEPARTMENT
\n(REVENUE BRANCH)
\nF.NO.FIN\/REV-3\/GST\/1\/08 (Pt-1) (00
\nPt-1)\/100
\nDated: 28th November 2017
\nNOTIFICATION
\nIn exercise of the powers conferred by sub-section (1) of section 11 of the Nagaland
\nGoods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as
\n“the said Act”), the State Government, on being satisfied that it is necessary in the public
\ninterest so to do, on the recommendations of the Council, hereby exempts the goods
\nspecified in column (3) of the Table below, from the State tax leviable thereon under section
\n9 of the said Act, as in excess of the amount calculated at the rate of 2.5 percent., when
\nsupplied to the institutions specified in the corresponding entry in column (2) of the Ta<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ial year. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (CD-ROM), = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f Control and Supervision = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n versity for the purposes of this Act; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Seeks to provide concessional GST Rate of 2.5% on Scientific equipments.FIN\/REV-3\/GST\/1\/08 (Pt-1)\/100 Dated:- 28-11-2017 Nagaland SGSTGST – StatesNagaland SGSTNagaland SGST============= Document 1 GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN\/REV-3\/GST\/1\/08 (Pt-1) (00 Pt-1)\/100 Dated: 28th November 2017 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 11 of the Nagaland Goods and … Continue reading “Seeks to provide concessional GST Rate of 2.5% on Scientific equipments.”<\/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-10387","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10387","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=10387"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10387\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10387"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10387"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10387"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nAtomic Energy or the
\nDefence
\nResearch
\nDevelopment Organisation
\nof the Government of
\nIndia and such institution
\nproducesa certificate to
\nthat effect from an officer
\nnot below the rank of the
\nDeputy Secretary to the
\nGovernment of India or
\nthe Deputy Secretary to
\nthe State Government or
\nthe Deputy Secretary in
\nthe Union Territory in the
\nconcerned department to
\nthe supplier at the time of
\nsupply of the specified
\ngoods; or
\n(b) an institution registered
\nwith the Government of
\nIndia in the Department of
\nScientific and Research
\nand
\n1
\n2.
\nResearch institution,
\nother than a hospital
\n(a) Scientific and technical
\ninstruments,
\nequipment
\ncomputers);
\napparatus,
\n(including
\n(b) accessories, parts,
\nconsumables and
\nanimals
\npurpose);
\nsuch institution produces a
\ncertificate from an officer
\nnot below the rank of the
\nDeputy Secretary to the
\nGovernment of India or
\nthe Deputy Secretary to
\nthe State Government or
\nthe Deputy Secretary in
\nthe Union territory<\/p>\n
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\nrecorded magnetic tapes,
\nmicrofilms, microfiches;
\n(d) Prototypes, the
\ncase, certifying that the
\nsaid goods are essential for
\nresearch purposes and will
\nbe used for stated purpose
\nonly;
\naggregate value
\nof (ii)
\nin the case of supply
\nprototypes received by an of live animals for
\n2
\n3.
\nDepartments and
\nlaboratories of the
\nCentral Government and
\nState Governments, other
\nthan a hospital
\n4.
\nRegional Cancer Centre
\n(Cancer Institute)
\ninstitution does not exceed
\nfifty thousand rupees in a
\nfinancial year.
\n(a) Scientific and technical
\ninstruments,
\nequipment
\ncomputers);
\napparatus,
\n(including
\n(c) Computer software,
\nCompact Disc-Read Only
\nMemory(CD-ROM),
\nrecorded magnetic tapes,
\nmicrofilms, microfiches;
\n(d) Prototypes, the
\naggregate value of
\nprototypes received by an
\ninstitution does not exceed
\nfifty thousand rupees in a
\nfinancial year.
\nexperimental purposes, the
\ninstitution produces, at the
\ntime of supply, a
\ncertificate to the supplier
\nfrom the <\/p>\n
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\nof Experiments on
\nAnimals.
\n(a) Scientific and technical (i) The goods are supplied
\ninstruments,
\nequipment
\ncomputers);
\napparatus, to the Regional Cancer
\n(including Centre registered with the
\nGovernment of India, in
\n(b) accessories, parts, the Department of
\nconsumables and live Scientific and Research
\n(experimental and such institution
\nanimals
\npurpose);
\n3
\nproduces a certificate from
\n(c) Computer software, an officer not below the
\nCompact Disc-Read Only rank of the Deputy
\nMemory(CD-ROM),
\nSecretary
\nto
\nthe
\nrecorded magnetic tapes, Government of India or
\nmicrofilms, microfiches. the Deputy Secretary to
\nthe State Government or
\nthe Deputy Secretary in
\nthe Union territory in
\nconcerned departmentto
\nthe supplier at the time of
\nsupply of the specified
\ngoods;
\n(ii) the
\ninstitution
\nfor
\nproduces, at the time of
\nsupply, a certificate to the
\nsupplier from the Head of
\nthe Institution, in each
\ncase, certifying that the
\nsaid goods are requir<\/p>\n
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\n(ii) an institution declared by Parliament by law to be an institution of national importance;
\n(iii) a college maintained by, or affiliated to, a University;
\n4
\n(c) “Head” means –
\n(i)
\nin relation to an institution, the Director thereof (by whatever name called);
\n(ii) in relation to a University, the Registrar thereof (by whatever name called);
\n(iii) in relation to a college, the Principal thereof (by whatever name called);
\n(d) “hospital” includes any Institution, Centre, Trust, Society, Association, Laboratory,
\nClinic or Maternity Home which renders medical, surgical or diagnostic treatment.
\n2. This notification shall come into force with effect from the 15th day of November, 2017.
\n(Talifemba)
\nOfficer on Special Duty (Finance)
\nDated: 28th November 2017
\nF.NO.FIN\/REV-3\/GST\/1\/08 (Pt-1)
\nCopy to:-
\n1. The Commissioner & Secretary to Governor of Nagaland, Raj Bhavan, Kohima.
\n2. The Commissioner & Secretary to Chief Minister, Nagaland, Koh<\/p>\n
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