Seeks to bring section 51 of the NGST Act provisions related to TDS into force w.e.f 1st Oct,2018 - FIN/REV-3/GST/1/08 (Pt-1) (Vol. 1)/262 - Nagaland SGST

GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1) (Vol. 1)/262 NOTIFICATION Dated: 13th September, 2018 In exercise of the powers conferred by sub-section (3) of section 1 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) and in supersession of the notification of the Government of Nagaland, Finance Department (Revenue Branch) F.NO.FIN/REV-3/GST/1/08(Pt-I)/473, dated the 27th September, 2017, except as respects things done or omitted to be done before such supersession, the State Government hereby appoints the 1 st day of October, 2018, as the date on which the provisions of section 51 of the said Act shall come into force with respect to persons specified under clauses (a), (b) and (c) of sub-section (1) of section 51 of the said Act and the persons specified below under clause (d) of sub-section (1) of section 51 of the said Act, namely:- (a) an authority or a board or any other body, - (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with fifty-one percent. or more participation by way of equity or control, to carry out any function; (b) Society established by the Central Government or the State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860); (c) public sector undertakings. Sd/- (Taliremba) Officer on Special Duty (Finance) Dated: 13th September, 2018 F.NO.FIN/REV-3/GST/1/08 (Pt-l) (Vol. 1)