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TMI BlogAmend NT No. 11-2017 CT(R) specify rate (Amendment in F.NO.FIN/REV3/GST/1/(Pt-1) “N”,30th June,2017)X X X X Extracts X X X X X X X X Extracts X X X X ..... ub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 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 in the public interest so to do, hereby makes the following further amendments in the notification of the Gov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmodation, food and beverage services other than (ii), (iii), (v), (vi), (vii) and (viii) above. Explanation.- For the removal of doubt, it is hereby clarified that, supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icraft goods. Explanation. - The expression "handicraft goods" shall have the same meaning as assigned to it in the notification of the Government of Nagaland, Finance Department (Revenue Branch) F.NO.FIN/REV-3/GST/1/08 (Pt-l)/481, dated the 29th September, 2017 as amended from time to time.'. 2. This notification shall come into force with effect from 15th of November, 2017. F.NO.FIN/REV-3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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