Seeks to amend notification No. FIN\/REV-3\/GST\/1\/08(Pt-1)\/035 “O” dated 30th June,2017 so as to exempt certain services.
FIN\/REV-3\/GST\/1\/08(Pt-1)\/035 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) 35
\nNOTIFICATION
\nDated: 25th January, 2018
\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), the State Government, on being satisfied that it
\nis necessary in the public interest so to do, on the recommendations of the Council, 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)'O', dated the
\n30th June, 2017, namely:-
\nIn the said notification, in the Table, –
\n(a) against serial number 3, in the entry in column (3), after the words “a Governm<\/p>\n
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\nentries shall be inserted, namely: –
\n1
\n(1)
\n(2)
\n“19A
\nHeading
\n9965
\n19B
\nHeading
\n9965
\n(3)
\n(4)
\nServices by way of transportation Nil
\nof goods by an aircraft from
\ncustoms station of clearance in
\nIndia to a place outside India.
\nServices by way of transportation Nil
\nof goods by a vessel from customs
\nstation of clearance in India to a
\nplace outside India.
\n(5)
\nNothing contained in this
\nserial number shall apply
\nafter the 30th day of
\nSeptember, 2018.
\nNothing contained in this
\nserial numbershall apply
\nafter the 30th day of
\nSeptember, 2018.”;
\n(e) against serial number 22, in the entry in column (3), after item (b), the following item shall
\nbe inserted, namely: –
\n“(c) motor vehicle for transport of students, faculty and staff, to a person providing
\nservices of transportation of students, faculty and staff to an educational institution
\nproviding services by way of pre-school education and education upto higher secondary
\nschool or equivalent.”;
\n(f) after ser<\/p>\n
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\n9971
\nServices by an intermediary of financial services Nil
\nlocated in a multi services SEZ with International
\nFinancial Services Centre (IFSC) status to a
\nNil”;
\ncustomer located outside India for international
\nfinancial services in currencies other than Indian
\nrupees (INR).
\n2
\nExplanation.- For the purposes of this entry, the
\nintermediary of financial services in IFSC is a
\nperson,-
\n(i) who is permitted or recognised as such by the
\nGovernment of India or any Regulator appointed
\nfor regulation of IFSC;or
\n(ii) who is treated as a person resident outside
\nIndia under the Foreign Exchange Management
\n(International Financial Services Centre)
\nRegulations, 2015; or
\n(iii) who is registered under the Insurance
\nRegulatory and Development Authority of India
\n(International Financial Service Centre)
\nGuidelines, 2015 as IFSC Insurance Office; or
\n(iv) who is permitted as such by Securities and
\nExchange Board of India (SEBI) under the
\nSecurities and Exchange Board of India\n<\/p>\n
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\nagricultural produce.
\n(1) against serial number 54,in the entry in column (3), after item (g), the following item shall
\nbe inserted, namely:-
\n3
\n“(h) services by way of fumigation in a warehouse of agricultural produce.”;
\n(m)againstserial number 60, in the entry in column (3), the words “the Ministry of External
\nAffairs,” shall be omitted;
\n(n) after serial number 65 and the entries relating thereto, the following serial number and
\nentries shall be inserted, namely: –
\n(1)
\n“65A
\n(2)
\n(3)
\n(4)
\n(5)
\nHeading
\n9991
\nServices by way of providing information under the Nil
\nRight to Information Act, 2005 (22 of 2005).
\nNil”;
\n(o) against serial number 66, in the entry in column (3),-
\nafter item (a), the following item shall be inserted, namely:-
\n“(aa) by an educational institution by way of conduct of entrance examination
\nagainst consideration in the form of entrance fee;”;
\n(ii) in item (b),-
\n(A) in sub-item (iv), the words “upto higher secondary” sh<\/p>\n
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\n(a) circus, dance, or theatrical performance including drama or ballet;
\n(b) award function, concert, pageant, musical performance or any sporting event
\nother than a recognised sporting event;
\n(c) recognised sporting event;
\n(d) planetarium,
\nwhere the consideration for right to admission to the events or placesas referred to in
\nitems (a), (b), (c) or (d) above is not more than Rs 500 per person.”.
\nF.NO.FIN\/REV-3\/GST\/1\/08 (Pt-1)
\nCopy to:-
\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, Nagaland Kohima.
\n5. The P.S. to all Parliamentary Secretaries, Nagaland, Kohima.
\n6. All the Addl. Chief Secretaries\/Principal Secretaries\/Commissioner & Secretaries\/
\nSecretaries to the Government of Nagaland.
\n7. The C<\/p>\n
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