Exemption from reverse charge upto ₹ 5000 per day NGST - FIN/REV-3/GST/1/08 (Pt-1) “K” - Nagaland SGST

GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (Revenue Branch) F.NO.FIN/REV-3/GST/1/08 (Pt-1) K Dated Kohima, the 30 th June, 2017 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 11 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 exempts intra-State supplies of goods or services or both received by a registered person from any supplier, who is not registered, from the whole of the state tax leviable thereon under sub-section (4) of section 9 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) : Provided that the said exemption shall not be applicable where the aggregate value of such supplies of goods or service or both received by a registered person from any or all the suppliers, who is or are not registered, exceeds five thousand rupees in a day. 2. This notification shall come into force with effect from the 1st day of July, 2017. (Taliremba) Officer on Special Duty (Finance)