Seeks to amend Notification F.NO. FIN/REV-3/GST/ 1/08(Pt-1)“O” dated the 30th June 2017 - FIN/REV-3/GST/1/08(Pt-1)(Vol.II)/200 - Nagaland SGST

GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F. NO. FIN/REV-3/GST/1/08(Pt-1)(Vol.II)/200 Dated: 28 th February 2023 NOTIFICATION In exercise of the powers conferred by sub-sections (3) and (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 amendment further to amend the notification of the Government of Nagaland Finance Department (Revenue Branch), F. NO. FIN/REV-3/GST/ 1/08(Pt-1) O dated the 30th June 2017, namely:- In the said notification, in paragraph 3, in the Explanation, after clause (iv), the following clause shall be inserted, namely: - (iva) For removal of doubts, it is clarified that any authority, board or body set up by the Central Government or State Government including National Testing Agency for conduct of entrance examination for admission to educational institutions shall be treated as educational institution for the limited purpose of providing services by way of conduct of entrance examination for admission to educational institutions. . 2. This notification shall come into force with effect from the 01st March, 2023. (Taliremba) Commissioner Secretary