Supply of certain goods in respect of which State tax shall be paid on reverse charge basis by recipient of intra-State supply of such goods—Amendments - F. No. FIN/REV-3/GST/1/08(Pt-1)(Vol. II) - Nagaland SGST

GOVERNMENT OF NAGALAND Notification No. F. No. FIN/REV-3/GST/1/08(Pt-1)(Vol. II), dated December 30, 2022. In exercise of the powers conferred by sub-section (3) of section 9 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 Government of Nagaland Finance Department (Revenue Branch), F. No. FIN/REV-3/GST/1/08(Pt-1) G , dated the 30th June 2017 namely : In the said notification, in the Table, for Sl. No. 3A and the entries relating thereto, the following entries shall be substituted, namely : (1) (2) (3) (4) (5) 3A. 3301 24 00, 3301 25 10, 3301 25 20, 3301 25 30, 3301 25 40, 3301 25 90 Following essential oils other than those of citrus fruit namely : (a) Of peppermint (Mentha piperita) ; (b) Of other mints : Spearmint oil (ex-mentha spicata), Water mint-oil (ex-mentha aquatic), Horsemint oil (ex-mentha sylvestries), Bergament oil (ex-mentha citrate), Mentha arvensis Any unregistered person Any registered person. ; 2. This notification shall come into force with effect from the 1st day of January, 2023.