Seeks to insert explanation in an item in notification No."F.NO.FIN/REV3/GST/1/(Pt-1) “N” dated 30th June,2017" - FIN/REV-3/GST/1/08 (Pt-1)/218 - Nagaland SGST

GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1I)/218 NOTIFICATION Dated: 26 th July, 2018 In exercise of the powers conferred by sub-section (3) of section 11 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the notification of the Government of Nagaland, Finance Department (Revenue Branch) F.NO.FIN/REV-3/GST/1/08 N dated the 30 th June, 2017, hereby inserts following explanation in the said notification, in the Table, against serial number 3, in column (3), in item (vi), namely:- Explanation . - For the purposes of this item, the term business shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities. . 2. This notification shall come into force with effect from 27th of July, 2018. Sd/- (Taliremba) Officer on Special Duty (Finance) Dated: 26 th July, 2018 F.NO.FIN/REV-3/GST/1/08 (Pt-1)