Amendment in Notification No F.NO.FIN/REV-3/GST/I/08 (Pt-I) “O” dated 30th June,2017 related to Exemptions on supply of service. - FIN/REV-3/GST/1/08/(Pt-1)/428 - Nagaland SGST

GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO. FIN/REV-3/GST/1/08/ (Pt-1)/428 Dated: 22 nd August 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 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) O , dated the 30 th June, 2017 . In the said notification,- (i) in the Table,- (a) after serial number 9 and the entries relating thereto, the following shall be inserted namely:- (1) (2) (3) (4) (5) 9A Chapter 99 Services provided by and to F d ration Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 World Cup 2017 to be hosted in India. Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U- 17 World cup 2017. (b) after serial number 11 and the entries relating thereto, the following shall be inserted namely:- (1) (2) (3) (4) (5) 11A Heading 9961 or Heading 9962 Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coarse grains under Public Distribution System(PDS) against consideration in the form of commission or margin. Nil Nil 11B Heading 9961 or Heading 9962 Service provided by Fair Price Shops to State Government or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin. Nil Nil (c) against serial number 35, in column (3),- (A) in item (h), for the words Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme , the words, brackets and letters Restructured Weather Based Crop Insurance Scheme (RWCIS) , shall be substituted; (B) in item (j), for the words National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana) , the words, brackets and letters Pradhan Mantri Fasal Bima Yojana (PMFBY) , shall be substituted; (ii) in paragraph 3, in the Explanation, after clause (ii), the following clause shall be inserted, namely:- (iii) A Limited Liability Partnership formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (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)