Seeks to amend Notification No 11 of 2017-reducing Tax Rate on MRO services in respect of aircraft from 18% to 5% with full ITC - F.NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /72 - Nagaland SGST

GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08(Pt-1)(Vol.1) /72 Dated: 25 th March, 2020 NOTIFICATION In exercise of the powers conferred by sub-section (1), (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 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) N dated the 30th June, 2017, namely:- In the said notification, in the Table, against serial number 25, (a) after item (i) and entries relating thereto, in columns (3), (4) and (5), the following items and entries shall be inserted, namely, - (3) (4) (5) (ia) Maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or arts. 2.5 - (b) in item (ii), in column (3), after the brackets and figures (i) , the word, brackets, and figures and (ia) shall be inserted. 2. This notification shall come into force with effect from the 1 st day of April, 2020. (Taliremba) Officer on Special Duty (Finance)