Notification regarding the supplies which shall be treated neither as a supply of goods nor a supply of service under the Nagaland Goods and Services Tax Act, 2017 - FIN/REV-3/GST/1/08 (Pt-1) “Q” - Nagaland SGST

GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (Revenue Branch) F.NO.FIN/REV-3/GST/1/08 (Pt-1) Q Dated Kohima, the 30 th June, 2017 NOTIFICATION In exercise of the powers conferred by sub-section (2) of section 7 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) , the State Government, on the recommendations of the Council hereby notifies that the following activities or transactions undertaken by the Central Government or State Government or any local authority in which they are engaged as public authority, shall be treated neither as a supply of goods nor a supply of service, namely:- Services by way of any activity in relation to a function entrusted to a Panchayat under article 243G of the Constitution . 2. This notification shall come into force with effect from the 1st day of July, 2017. (Taliremba) Officer on Special Duty (Finance)