Amendments in the Notification of the Government of Nagaland, Finance Department (Revenue Branch) F.NO.FIN/REV-3/GST/1/08 (Pt-1) “H” the 30th June, 2017. - FIN/REV-3/GST/1/08 (Pt-1)/221 - Nagaland SGST

GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1)/221 NOTIFICATION Dated: 26 th July, 2018 In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 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 further amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch) F.NO.FIN/REV-3/GST/1/08 (Pt-1) H the 30 th June, 2017, namely:- In the said notification, in the opening paragraph the following proviso shall be inserted, namely, Provided that,- (i) nothing contained in this notification shall apply to the input tax credit accumulated on supplies received on or after the 1 st day of August, 2018, in respect of goods mentioned at serial numbers 1, 2, 3, 4, 5, 6, 6A, 6B, 6C and 7 of the Table below; and (ii) in respect of said goods, any unutilised input tax credit lying in balance, after payment of tax for and up to the month of July, 2018, on the inward supplies received up to the 31st day of July 2018, shall lapse. . 2. This notification shall come into force on the 27th July, 2018. (Taliremba) Officer on Special Duty (Finance) Dated: 26 th July, 2018 F.NO.FIN/REV-3/GST/1/08 (Pt-1)