{"id":6311,"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":"reverse-charge-on-specified-supply-of-goods-under-section-9-3-of-the-nagaland-goods-and-services-tax-act-2017","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=6311","title":{"rendered":"Reverse charge on specified supply of goods under section 9(3) of the Nagaland Goods and Services Tax Act, 2017"},"content":{"rendered":"<p>Reverse charge on specified supply of goods under section 9(3) of the Nagaland Goods and Services Tax Act, 2017<br \/>FIN\/REV-3\/GST\/1\/08 (Pt-1) \u201cG\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;G&#8221;<br \/>\nDated Kohima, the 30th June, 2017<br \/>\nNOTIFICATION<br \/>\nIn exercise of the powers conferred by sub-section (3) of section 9 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, hereby specifies the supply of goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter,<\/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=120918\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ered person<br \/>\n3.<br \/>\n2401<br \/>\nTobacco leaves<br \/>\nAgriculturist<br \/>\nAny registered person<br \/>\n4.<br \/>\n5004 to 5006<br \/>\nSilk yarn<br \/>\nAny person who manufactures silk yarn from raw silk or silk worm cocoons for supply of silk yarn<br \/>\nAny registered person<br \/>\n5.<br \/>\n&#8211;<br \/>\nSupply of lottery.<br \/>\nState Government, Union Territory or any local authority<br \/>\nLottery distributor or selling agent.<br \/>\nExplanation.- For the purposes of this entry, lottery distributor or selling agent has the same meaning as assigned to it in clause (c) of Rule 2 of the Lotteries (Regulation) Rules, 2010, made under the provisions of sub section 1 of section 11 of the Lotteries (Regulations) Act, 1998 (17 of 1998)<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<\/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=120918\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Reverse charge on specified supply of goods under section 9(3) of the Nagaland Goods and Services Tax Act, 2017FIN\/REV-3\/GST\/1\/08 (Pt-1) \u201cG\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;G&#8221; Dated Kohima, the 30th June, 2017 NOTIFICATION In exercise of the powers conferred by sub-section &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=6311\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Reverse charge on specified supply of goods under section 9(3) 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-6311","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6311","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=6311"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6311\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6311"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6311"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6311"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}