{"id":17002,"date":"2018-12-31T00:00:00","date_gmt":"2018-12-30T18:30:00","guid":{"rendered":""},"modified":"2018-12-31T00:00:00","modified_gmt":"2018-12-30T18:30:00","slug":"seeks-to-amend-notification-no-fin-rev-3-gst-1-08-pt-1-n-dated-the-30th-june-2017","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=17002","title":{"rendered":"Seeks to amend Notification No. FIN\/REV-3\/GST\/1\/08 (Pt-1) \u201cN\u201d dated the 30th June, 2017"},"content":{"rendered":"<p>Seeks to amend Notification No. FIN\/REV-3\/GST\/1\/08 (Pt-1) \u201cN\u201d dated the 30th June, 2017<br \/>FIN\/REV-3\/GST\/1\/08 \/(Pt-1)(Vol. 1)\/05 Dated:- 31-12-2018 Nagaland SGST<br \/>GST &#8211; States<br \/>Nagaland SGST<br \/>Nagaland SGST<br \/>GOVERNMENT OF NAGALAND<br \/>\nFINANCE DEPARTMENT<br \/>\n(REVENUE BRANCH)<br \/>\nF.NO.FIN\/REV-3\/GST\/1\/08 \/(Pt-1)(Vol. 1)\/05<br \/>\nDated: 31st December, 2018<br \/>\nNOTIFICATION<br \/>\nIn 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) &#8220;N&#8221; dated the 30th June, 2017, namely:-<br \/>\n1. In the said notification,-<br \/>\n(i) in the Table, &#8211;<br \/>\n(a) against<\/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=128673\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>es &#8220;(iv),&#8221;, the brackets and figures &#8220;(iva),&#8221; shall be inserted;<br \/>\n(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: &#8211;<br \/>\n(3)<br \/>\n(4)<br \/>\n(5)<br \/>\n&#8220;(vi) Service of third party insurance of &#8220;goods carriage&#8221;<br \/>\n6<br \/>\n&#8211;<br \/>\n(vii) Financial and related services other than (i), (ii), (iii), (iv), (v), and (vi) above.<br \/>\n9<br \/>\n-&#8220;;<br \/>\n(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: &#8211;<br \/>\n(3)<br \/>\n(4)<br \/>\n(5)<br \/>\n&#8220;(viia) Leasing or renting of goods<br \/>\nSame rate of central tax as applicable on supply of like goods involving transfer of title in goods<br \/>\n&#8211;<br \/>\n(viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viia) above<br \/>\n9<br \/>\n-&#8220;;<br \/>\n(f) against serial number 21, in column (3), in item (ii), after the brackets, figures and word &#8220;(i) above&#8221;, the words a<\/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=128673\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ing serial number and entries shall be inserted, namely: &#8211;<br \/>\n(1)<br \/>\n(2)<br \/>\n(3)<br \/>\n(4)<br \/>\n(5)<br \/>\n&#8220;38.<br \/>\n9954 or 9983 or 9987<br \/>\nService by way of construction or engineering or installation or other technical services, provided in relation of setting up of following, &#8211;<br \/>\n(a) Bio-gas plant<br \/>\n(b) Solar power based devices<br \/>\n(c) Solar power generating system<br \/>\n(d) Wind mills, Wind Operated Electricity Generator (WOEG)<br \/>\n(e) Waste to energy plants \/ devices<br \/>\n(f) Ocean waves\/tidal waves energy devices\/plants<br \/>\n9<br \/>\n-&#8220;;<br \/>\n(ii) in paragraph 4 relating to Explanation, after clause (x), the following clauses shall be inserted, namely: &#8211;<br \/>\n&#8220;(xi) &#8220;specified organisation&#8221; shall mean, &#8211;<br \/>\n (a) Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or<br \/>\n (b) &#39;Committee&#39; or &#39;State Committee&#39; as defined in section 2 of the Haj Committee Act, 2002 (35 of 2002).<br \/>\n(xii) &#8220;goods carriage&#8221; has the same meaning as assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988).&#8221;.<br \/>\n2. This n<\/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=128673\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Seeks to amend Notification No. FIN\/REV-3\/GST\/1\/08 (Pt-1) \u201cN\u201d dated the 30th June, 2017FIN\/REV-3\/GST\/1\/08 \/(Pt-1)(Vol. 1)\/05 Dated:- 31-12-2018 Nagaland SGSTGST &#8211; StatesNagaland SGSTNagaland SGSTGOVERNMENT 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 &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=17002\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Seeks to amend Notification No. FIN\/REV-3\/GST\/1\/08 (Pt-1) \u201cN\u201d dated the 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-17002","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/17002","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=17002"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/17002\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17002"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=17002"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17002"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}