Circular dated 27th May'21 related to COVID-19 - GST - States - FIN/REV-3/GST/1/08 (Pt-1)(VoI.1)

GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) No. FIN/REV-3/GST/1/08 (Pt-1)(VoI.1) Dated 27 th May 2021 CIRCULAR Considering the surge of COVID-19 positive cases In the State and the urgency for adequate supply of oxygen cylinders and related Items for treatment of COVID-19 patients, the Circular of even number dated 28 th January 2021 Is hereby relaxed In respect of Department of Health Family Welfare Nagaland, Kohima, so as to facilitate them to procure oxygen cylinders and related Items (and not other supplies) from any suppliers/manufacturers possessing valid GSTIN Issued by any State or Union Territory of India. However, to secure the revenue of the State as may be involved, the Department of Health Family Welfare, Nagaland shall, as a condition of the supply, specify in the supply order/agreement therein, that the supplier shall declare the Place of Supply in Table 3.2 of GSTR 3B of the relevant return period. Sd/ - (Sentiyanger Imchen) Addl. Chief Secretary and Finance Commissioner