{"id":6286,"date":"2017-06-30T00:00:00","date_gmt":"2017-06-29T18:30:00","guid":{"rendered":""},"modified":"2017-06-30T00:00:00","modified_gmt":"2017-06-29T18:30:00","slug":"composition-u-s-10-1-of-the-nagaland-goods-and-services-tax-act-2017","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=6286","title":{"rendered":"Composition U\/s 10(1) of the Nagaland Goods and Services Tax Act, 2017"},"content":{"rendered":"<p>Composition U\/s 10(1) of the Nagaland Goods and Services Tax Act, 2017<br \/>FIN\/REV-3\/GST\/1\/08 (Pt-1) \u201cC\u201d Dated:- 30-6-2017 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) &#8220;C&#8221;<br \/>\nDated Kohima, the 30th June, 2017<br \/>\nNOTIFICATION<br \/>\nIn exercise of the powers conferred under sub-section (1) of section 10 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereinafter referred to as the said Act), the State Government, on the recommendations of the Council, hereby prescribes that an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed fifty lakh rupees, may opt to pay, in lieu of t<\/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=120895\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>cified in the corresponding entry in column (2) of the said Table:-<br \/>\nTABLE<br \/>\nS. No.<br \/>\nTariff item, sub-heading, heading or Chapter<br \/>\nDescription<br \/>\n(1)<br \/>\n(2)<br \/>\n(3)<br \/>\n1.<br \/>\n2105 00 00<br \/>\nIce cream and other edible ice, whether or not containing cocoa.<br \/>\n2.<br \/>\n2106 90 20<br \/>\nPan masala<br \/>\n3.<br \/>\n24<br \/>\nAll goods, i.e. Tobacco and manufactured tobacco substitutes<br \/>\nExplanation. &#8211;<br \/>\n(1) In this Table, &#8220;tariff item&#8221;, &#8220;sub-heading&#8221;, &#8220;heading&#8221; and &#8220;chapter&#8221; shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).<br \/>\n(2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Ex<\/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=120895\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Composition U\/s 10(1) of the Nagaland Goods and Services Tax Act, 2017FIN\/REV-3\/GST\/1\/08 (Pt-1) \u201cC\u201d Dated:- 30-6-2017 Nagaland SGSTGST &#8211; StatesNagaland SGSTNagaland SGSTGOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO. FIN\/REV-3\/GST\/1\/08(Pt-1) &#8220;C&#8221; Dated Kohima, the 30th June, 2017 NOTIFICATION In exercise of the powers conferred under sub-section (1) of section 10 of the Nagaland Goods and &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=6286\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Composition U\/s 10(1) of the Nagaland Goods and Services Tax Act, 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-6286","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6286","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=6286"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6286\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6286"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6286"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6286"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}