Seeks to exclude manufacturers of aerated waters from the purview of composition scheme - F.NO.FIN/REV-3/GST/1/08 (Pt-1) (Vol. 1) /239 - Nagaland SGST

GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1) (Vol. 1) /239 Dated: 30th September, 2019 NOTIFICATION In exercise of the powers conferred under the proviso to the sub-section (1) of section 10 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereinafter referred to as the said Act), 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)(Vol.1)/80 dated the 7 th March, 2019, namely :- In the said notification, - (I) In the table (i) after Sl. No. 2 and the entries thereto, the following Sl. No. and entries shall be inserted, namely: - 2A 2202 10 10 Aerated Water ; This notification shall come into force on the 1 st October, 2019. (Taliremba) Officer on Special Duty (Finance)