Seeks to amend Notification F. NO. FIN/REV-3/GST/ 1/08(Pt-1)“D” dated the 30th June 2017 - FIN/REV-3/GST/1/08(Pt-1)(Vol.II)/202 - Nagaland SGST

GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F. NO. FIN/REV-3/GST/1/08(Pt-1)(Vol.II)/202 Dated: 28 th February 2023 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, 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, - i. in Schedule I 2.5%, against S. No. 91A, in column (3), for the entry, the following entry shall be substituted, namely: - Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari Sugar, pre-packaged and labelled; Rab, pre-packaged and labelled ; ii. in Schedule II 6%, after S. No. 186 and entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) 186A 8214 Pencil sharpeners ; iii. in Schedule III 9%, against S. No. 302A, in column (3), at the end, the brackets and words [other than pencil sharpeners] shall be inserted. 2. This notification shall come into force on the 1st day of March, 2023. (Taliremba) Commissioner Secretary