Amendment in Notification No. FIN/REV- 3/GST/ I/08(Pt-I )‘T’ dated the 30th June 2017 - FIN/REV-3/GST/1/08(Pt-1)(Vol.II) /111 - Nagaland SGST

GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08(Pt-1)(Vol.II) /111 Dated: 18th November 2021 NOTIFICATION In exercise of the powers conferred by sub-section (5) of section 9 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the Stale Government, on the recommendations of the Council, hereby makes the following amendments further to amend the notification of the Government of Nagaland Finance Department (Revenue Branch). F.NO.FIN/REV- 3/GST/ I/08(Pt-I ) T dated the 30 th June 2017, namely :- 1. In the notification,- (i) in clause (i), for the words and motor cycle; , the words, motor cycle, omni bus or any other motor vehicle; shall be substituted; (ii) after clause (iii), the following clause shall be inserted, namely:- (iv) supply of restaurant service other than the services supplied by restaurant, eating joints, etc., located at specified premises. 2. In the said notification, in Explanation, - (i) in item (b), for the words, brackets, numbers and figures and motor cycle shall have the same meanings as assigned to them respectively in clauses (22), (25) and (26) of section 2 of the Motor Vehicle Act, 1988 (59 of 1988) , the words, brackets, numbers and figures, , motor cycle, motor vehicle and omni bus shall have the same meanings as assigned to them respectively, in clauses (22), (25), (27), (28) and (29) of section 2 of the Motor Vehicle Act, 1988 (59 of 1988) shall be substituted; (ii) after item (b), the following shall be inserted, namely: - (c) specified premises means premises providing hotel accommodation service having declared tariff of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent. 2. This notification shall come into force with effect from the 1st day of January, 2022. (Taliremba) Officer on Special Duty (Finance)