U\/s 9(3) of the Nagaland Goods and Services Tax Act, 2017 notifies the categories of supply of services
FIN\/REV-3\/GST\/1\/08 (Pt-1) \u201cP\u201d Dated:- 30-6-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
\nFINANCE DEPARTMENT
\n(Revenue Branch)
\nF.NO.FIN\/REV-3\/GST\/1\/08 (Pt-1) “P”
\nDated Kohima, the 30th June, 2017
\nNOTIFICATION
\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 notifies that on categories of supply of services mentioned in column (2) of the Table below, supplied by a person as specified in column (3) of the said Table, the whole of state tax leviable under section 9 of the said Nagaland Goods and Services Tax Act, shall be paid on reverse charge basis by the recipient of the such services as specified in column (4) of the said Table:-
\nTable
\nSl. No.
\nCategory of Supply of Services
\nS<\/p>\n
= = = = = = = =<\/p>\n
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\n(b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or
\n(c) any co-operative society established by or under any law; or
\n(d) any person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act; or
\n(e) any body corporate established,
\nby or under any law; or
\n(f) any partnership firm whether registered or not under any law including association of persons; or
\n(g) any casual taxable person;
\nlocated in the taxable territory.
\n2
\nServices supplied by an individual advocate including a senior advocate by way of representational services before any court, tribunal or authority, directly or indirectly, to any business entity located in the taxable territory, including where contract for provision of such service has been entered through another a<\/p>\n
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\n(iii) transport of goods or passengers.
\nCentral Government,State Government, Union territory or local authority
\nAny business entity located in the taxable territory.
\n6
\nServices supplied by a director of a company or a body corporate to the said company or the body corporate.
\nA director of a company or a body corporate
\nThe company or a body corporate located in the taxable territory.
\n7
\nServices supplied by an insurance agent to any person carrying on insurance business.
\nAn insurance agent
\nAny person carrying on insurance business, located in the taxable territory.
\n8
\nServices supplied by a recovery agent to a banking company or a financial institution or a non-banking financial company.
\nA recovery agent
\nA banking company or a financial institution or a non-banking financial company, located in the taxable territory.
\n9
\nSupply of services by an author, music composer, phot<\/p>\n
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