Seeks to amend notification No N dated 30th June,2017 so as to notify CGST rates of various services.
FIN\/REV-3\/GST\/1\/08(Pt-1)\/034 Dated:- 25-1-2018 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) 34
\n-1)\/34
\nNOTIFICATION
\nDated: 25th January, 2018
\nIn exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of
\nsection 11,sub-section (5) of section 15 and sub-section (1) of section 16 of the Nagaland
\nGoods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations
\nof the Council, and on being satisfied that it is necessary in the public interest so to do, hereby
\nmakes the following further amendments in the notification of the Government of Nagaland,
\nFinance Department (Revenue Branch)F.NO.FIN\/REV-3\/GST\/1\/08 (Pt-1)'N', dated the
\n30th June, 2017, namely:-
\nIn the said notification,
\n(i) in the<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n1 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n al = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n by the Central Government, State = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or item (ii) in column (3) and the entries relating thereto in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n llowing sub-item shall be inserted, namely: – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \ncase may be,the value of such supply shall be equivalent to the total amount charged for = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Seeks to amend notification No N dated 30th June,2017 so as to notify CGST rates of various services.FIN\/REV-3\/GST\/1\/08(Pt-1)\/034 Dated:- 25-1-2018 Nagaland SGSTGST – StatesNagaland SGSTNagaland SGST============= Document 1 GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN\/REV-3\/GST\/1\/08 (Pt-1) 34 -1)\/34 NOTIFICATION Dated: 25th January, 2018 In exercise of the powers conferred by sub-section (1) of section … Continue reading “Seeks to amend notification No N dated 30th June,2017 so as to notify CGST rates of various services.”<\/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-11041","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11041","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=11041"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11041\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11041"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11041"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11041"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nIncome Group-1 (MIG-1)\/ Middle Income Group-2 (MIG-2)” under the
\nHousing for All (Urban) Mission\/ Pradhan Mantri Awas Yojana (Urban);';
\n(III)
\nafter sub-item (f), the following sub-items shall be inserted, namely: –
\n“(g) a building owned by an entity registered under section 12AA of the
\nIncome Tax Act, 1961 (43 of 1961), which is used for carrying out the
\nactivities of providing,centralised cooking or distribution, for mid-day meals
\nunder the mid-day meal scheme sponsored by the Central Government, State
\nGovernment, Union territory or local authorities.”;
\n(B) in item (v),
\n(I)
\n(II)
\nin sub-item (a), for the word “excluding”, the word “including” shall be
\nsubstituted;
\nafter sub-item (d), the following sub-item shall be inserted, namely: –
\n“(da) low-cost houses up to a carpet area of 60 square metres per house in
\nanaffordable housing project which has been given infrastructure status vide
\nnotification of Government of India, in Ministry of Finance, Department of
\nEconom<\/p>\n
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\nGovernment,State Government,
\nUnion territory or local authority, as
\nthe case may be.
\nProvided that where the services are
\nsupplied to a Government Entity,
\nthey should have been procured by
\nthe said entity in relation to a work
\nentrusted to it by the Central
\nGovernment, State Government,
\n2
\n(vii) above to the Central
\nGovernment, State Government,
\nUnion territory, a local authority, a
\nGovernmental Authority or
\nGovernment Entity.
\na
\n(xi) Services by way of house-
\nkeeping, such as plumbing,
\ncarpentering, etc. where the person
\nsupplying such service through
\nelectronic commerce operator is not
\nliable for registration under sub-
\nsection (1) of section 22 of the
\nNagaland Goods and Services Tax
\nAct, 2017.
\n2.5
\nUnion territory or local authority, as
\nthe case may be.
\nProvided that credit of input tax
\ncharged on goods and services has
\nnot been taken
\n[Please refer to Explanation no.
\n(iv)].
\n(xii) Construction services other than
\n(i), (ii), (iii), (iv), (v), (vi), (<\/p>\n
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\nGovernment, Union territoryor local authority to
\ngovernmental authority or government entity, by way
\nof lease of land.
\n3
\n(4) (5)
\nNil
\n(ii) Supply of land or undivided share of land by way
\nof lease or sub lease where such supply is a part of
\ncomposite supply of construction of flats, etc.
\nspecified in the entry in column (3), against serial
\nnumber3,at item (i); sub-item (b), sub-item (c), sub-
\nitem (d),sub-item (da) and sub-item (db) of item (iv);
\nsub-item (b), sub-item (c), sub-item (d) andsub-item
\n(da)of item (v); and sub-item (c) of item (vi).
\nProvided that nothing contained in this entry
\nshall apply to an amount charged for such lease and
\nsub-lease in excess of one third of the total amount
\ncharged for the said composite supply. Total amount
\nshall have the same meaning for the purpose of this
\nproviso as given in paragraph 2 of this notification.
\n(iii) Real estate services other than (i) and (ii) above.
\nNil
\n9
\n(e) against serial <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncolumns (3), (4) and (5), the following shall be substituted, namely: –
\n(3)
\n“(ii) Services by way of house-keeping, such as
\nplumbing, carpentering, etc. where the person supplying
\n(4)
\n(5)
\nProvided that credit
\n2.5
\nof input tax charged
\nsuch service through electronic commerce operator is
\nnot liable for registration under sub-section (1) of
\nsection 22 of the Nagaland Goods and Services Tax
\nAct, 2017.
\non goods
\nservices has
\nbeen taken
\nand
\nnot
\n[Please refer to
\nExplanation
\n(iv)].
\n(iii) Support services other than (i) and (ii) above.
\n9
\n-“;
\nno.
\n(h) against serial number 24,-
\n(A) in the Explanation to item (i) in column (3), in clause (i), after sub-clause(g), the
\nfollowing sub-clauseshall be inserted, namely:-
\n“(h) services by way of fumigation in a warehouse of agricultural produce.”;
\n(B) for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and
\n(5), the following shall be s<\/p>\n
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\n5
\n“(ea) manufacture of leather goods or footwearfalling under Chapter 42or 64 in
\nthe First Schedule to the Customs Tariff Act, 1975 (51 of 1975) respectively;”;
\n(B) for item (iii) and the entries relating thereto in columns (3), (4) and (5), the
\nfollowing shall be substituted, namely: –
\n“(iii) Tailoring services.
\n(3)
\n(iv) Manufacturing services on physical inputs (goods) owned by others,
\nother than (i), (ia), (ii), (iia) and (iii) above.
\n(4) (5)
\n2.5
\n9
\n(k) for serial number 32 and the entries relating thereto, the following shall be substituted,
\nnamely:-
\n(1)
\n“32
\n(2)
\nHeading
\n9994
\n(3)
\n(i)Services by way of treatment of effluents by a
\nCommon Effluent Treatment Plant.
\n(ii) Sewage and waste collection, treatment and
\ndisposal and other environmental protection services
\nother than (i) above.
\n(1) against serial number 34, in column (3),-
\n(4) (5)
\n6
\n9
\n(A) for item (iii) and the entries relating thereto in columns (3), (4)<\/p>\n
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\nsuch supply less the value oftransfer of land or undivided share of land, as the case may
\nbe, and the value of suchtransfer of land or undivided share of land, as the case may be, in
\nsuch supply shall be deemed to be one third of the total amount charged for such supply.
\nExplanation. -For the purposes of this paragraph, “total amount” means the sum total
\nof,-
\n(a) consideration charged for aforesaid service; and
\n(b) amount charged for transfer of land or undivided share of land, as the case may
\nbeincluding by way of lease or sublease.”.
\nF.NO.FIN\/REV-3\/GST\/1\/08 (Pt-1)
\nCopy to:-
\nSt.
\n(Taliremba)
\nOfficer on Special Duty (Finance)
\nDated: 25th January, 2018
\n1. The Commissioner & Secretary to Governor of Nagaland, Raj Bhavan, Kohima.
\n2. The Commissioner & Secretary to Chief Minister, Nagaland, Kohima
\n3. OSD to CS for information of the Chief Secretary.
\n4. The P.S. to all Ministers, Naga<\/p>\n
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