Seeks to insert explanation in an item in notification No.FIN/REV-3/GST/1/08 (Pt-1) “N” dated the 30th June, 2017 - FIN/REV-3/GST/1/08 /(Pt-1)(Vol 1)/08 - Nagaland SGST

GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 /(Pt-1)(Vol. 1)/08 Dated: 31 st December, 2018 NOTIFICATION In exercise of the powers conferred by sub-section (3) of section 11 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 so to do for the purpose of clarifying the scope and applicability of the notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV-3/GST/1/08 (Pt-1) N dated the 30th June, 2017, hereby inserts the following Explanation in the said notification, in the Table, against serial number 9, in column (3), in item (vi), namely:- Explanation 2 .-Nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India. . 2. The existing Explanation in the above item shall be renumbered as Explanation 1 . 3. This notification shall come into force on the 1 st day of January, 2019. (Taliremba) Officer on Special Duty (Finance)