Seeks to exempt the hiring of Electric buses by local authorities from GST. - FIN/REV-3/GST/1 /08 (Pt-1)(Vol.1) /206 - Nagaland SGST

GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1 /08 (Pt-1)(Vol.1) /206 Dated: 31 st July, 2019 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 11 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, 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) O dated the 30th June, 2017, namely:- In the said notification, in the Table, against serial number 22, in the entries in column (3), after clause (a), the following clause shall be inserted, namely: - (3) '(aa) to a local authority, an Electrically operated vehicle meant to carry more than twelve passengers; or Explanation .- For the purposes of this entry, Electrically operated vehicle means vehicle falling under Chapter 87 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) which is run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicle' 2. This notification shall come into force with effect from the 1 st of August, 2019. (Taliremba) Officer on Special Duty (Finance)