Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS - FIN/REV-3/GST/1/08(Pt-1)(Vol 1)/11 - Nagaland SGST

GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO. FIN/REV-3/GST/1/08(Pt-1)(Vol 1)/11 Dated: 31st December, 2018 NOTIFICATION In exercise of the powers conferred by sub-section (3) of section 1 read with section 51 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), hereafter in this notification referred to as the said Act, the State Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV-3/GST/1/08(Pt-1)(Vol.1)/262 dated the 13th September, 2018, namely :- In the said notification, after the second proviso, the following proviso shall be inserted, namely:- Provided also that nothing in this notification shall apply to the supply of goods or services or both which takes place between one person to another person specified under clauses (a), (b), (c) and (d) of sub-section (1) of section 51 of the said Act. . (Taliremba) Officer on Special Duty (Finance)