U/s 11(1) of the Nagaland Goods and Services Tax Act, 2017 Exempts intra-State supplies of second hand goods - FIN/REV-3/GST/1/08 (Pt-1) “M” - Nagaland SGST

GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (Revenue Branch) F.NO.FIN/REV-3/GST/1/08 (Pt-1) M Dated Kohima, the 30th 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 second hand goods received by a registered person, dealing in buying and selling of second hand goods and who pays the state tax on the value of outward supply of such second hand goods as determined under sub-rule (5) of rule 32 of the Nagaland Goods and Services tax Rules, 2017, 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 Good and Services Tax Act, 2017 (4 of 2017) . 2. This notification shall come into force with effect from the 1st day of July, 2017. (Taliremba) Officer on Special Duty (Finance)