Amendment in Notification No F.NO.FIN/REV-3/GST/I/08 (Pt-I) “P” dated 30th June,2017. - FIN/REV-3/GST/1/08 (Pt-1)/425 - Nagaland SGST

GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) Dated: 22 nd August 2017 F.NO. FIN/REV-3/GST/1/08 (Pt-1)/425 NOTIFICATION In exercise of the powers conferred by sub-section (3) of section 9 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) , the State Government on the recommendations of the Council hereby makes the following amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch) F.NO.FIN/REV-3/GST/1/08 (Pt-1) P , dated the 30 th June, 2017 . In the said notification,- (i) in the Table, against serial number 1, in column (2), after the words and brackets goods transport agency (GTA) the words and figure , who has not paid central tax at the rate of 6%, shall be inserted; (ii) in the Explanation, after clause (d), the following clause shall be inserted, namely:- (e) A Limited Liability Partnership formed and registered under the provisions of the Limited Liability Partnership Act, 200S (6 of 2009) shall also be considered as a partnership firm or a firm. . (Taliremba) Officer on Special Duty (Finance) Dated: 22nd August 2017 F.NO. FIN/REV-3/GST/1/08 (Pt-1)