Seeks to supersede notification F.NO.FIN/REV-3/GST/1/08(Pt-1)(Vol.II)/108 dated the 18th November 2021 and amend notification F.NO.FIN/REV-3/GST/1/08(Pt-1)"D" dated the 30th June 2017 - F.NO.FIN/REV-3/GST/I/08(Pt-1)(Vol.II)/120 - Nagaland SGST

GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/I/08(Pt-1)(Vol.II)/120 Dated: 31 st December 2021 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, and in supersession of notification of the Government of Nagaland Finance Department (Revenue Branch), F.NO.FIN/REV-3/GST/1/08(Pt-1)(Vol.II)/108 dated the 18 th November 2021, 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) D dated the 30 th June 2017, namely:- In the said notification, - a. in Schedule I 2.5%, serial number 225 and the entries relating thereto shall be omitted; b. in Schedule II 6%, after serial number 171 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - 171A1 64 Footwear of sale value not exceeding ₹ 1000 per pair. 2. This notification shall come into force on the 1st day of January, 2022. (Taliremba) Officer on Special Duty (Finance)