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Seeks to provide for a concessional rate on intra state supply of bricks - FIN/REV-3/GST/I/08(Pt-1)(Vol.II)/137 - Nagaland SGST

Extract

..... he tariff item, sub-heading, heading or Chapter, as specified in the corresponding entry in column (2) of the said table, from so much of the state tax leviable thereon under section 9 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said table and subject to the relevant conditions annexed to this notification, the condition number of which is mentioned in the corresponding .....

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Seeks to provide for a concessional rate on intra state supply of bricks - FIN/REV-3/GST/I/08(Pt-1)(Vol.II)/137 - Nagaland SGST

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..... XURE Condition No. Condition 1. (a) credit of input tax charged on goods or services used exclusively in supplying such goods has not been taken; and (b) credit of input tax charged on goods or services used partly for supplying such goods and partly for effecting other supplies eligible for input tax credits, is reversed as if supply of such goods is an exempt supply and attracts provisions of sub-section (2) of section 17 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) and the rul .....

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Seeks to provide for a concessional rate on intra state supply of bricks - FIN/REV-3/GST/I/08(Pt-1)(Vol.II)/137 - Nagaland SGST

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