Amendment in Notification F.NO.FIN/REV-3/GST/1/08(Pt-1)"D" dated the 30th June, 2017 - F.NO.FIN/REV-3/GST/1/08(Pt-1)(Vol.II)/2 - Nagaland SGST

GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08(Pt-1)(Vol.II)/2 Dated: 16th January, 2025 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV-3/GST/1/08(Pt-1) D dated the 30th June, 2017 and was last amended vide Notification F.NO.FIN/REV-3/GST/1/08(Pt-1)(Vol.II)/298 dated the 08th October, 2024 namely :- In the said notification, - (a) in the Schedule I-2.5%, after S. No. 98A and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - 98B. 1904 Fortified Rice Kernel (FRK) ; (b) in the Schedule III - 9%, against S. No. 15, in column (3), after the words commonly known as Murki , the words , Fortified Rice Kernel (FRK) shall be inserted; (c) after the Schedule VII, in the Explanation, for clause (ii) and the proviso appended to it, the following clause shall be substituted, namely: - (ii) The expression pre-packaged and labelled means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are pre-packed as defined in clause (1) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder. . 2. This notification shall come into force with immediate effect. (Taliremba). Principal Secretary