Seeks to insert explanation in an entry in notification No F.NO.FIN/REV3/GST/1/(Pt-1) “O”,30th June,2017. - FIN/REV-3/GST/1/08 (Pt-1) (Vol.1)/264 - Nagaland SGST

GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1) (Vol. 1)/264 NOTIFICATION Dated: 20 th September, 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 (Pt-1) O the 30th June, 2017, hereby inserts the following Explanation in the said notification, in the Table, against serial number 41, in column (3), namely:- Explanation .- For the purpose of this exemption, the Central Government, State Government or Union territory shall have 50 per cent. or more ownership in the entity directly or through an entity which is wholly owned by the Central Government, State Government or Union territory. Sd/- (Taliremba) Officer on Special Duty (Finance) Dated: September, 2018 F.NO.FIN/REV-3/GST/1/08 (Pt-l) (Vol. 1)