U/s 23(2) of the Nagaland Goods and Services Tax Act, 2017 Specifying the category of persons exempt from obtaining registration - FIN/REV-3/GST/1/08 (Pt-1)/352 - Nagaland SGST

GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO. FIN/REV-3/GST/1/08 (Pt-1)/352 Dated Kohima, the 22 nd June, 2017 NOTIFICATION In exercise of the powers conferred by sub-section (2) of section 23 of the Nagaland Goods and Services Tax Act, 2017 ( 4 of 2017) , the State Government hereby specifies the persons who are only engaged in making supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis by the recipient of such goods or services or both under sub-section (3) of section 9 of the said Act as the category of persons exempted from obtaining registration under the aforesaid Act . 2. This notification shall come into force on the 24 th day of June, 2017. (Abhijit Sinha) IAS Finance Commissioner