Exemption in Intra-State supplies of certain goods - 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 (1) of section 11 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, being satisfied that it is necessary in the public interest so to do, 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) E , dated the 30th June 2017, namely : In the said notification, in the Schedule, (i) against Sl. No. 102, in column (3), for the entry, the following entry shall be substituted, namely : Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, wheat bran and de-oiled cake [other than rice bran] ; (ii) after Sl. No. 102B and the entries relating thereto, following Sl.No. and entries shall be inserted, namely : (1) (2) (3) 102C 2302, 2309 Husk of pulses including chilka, concentrates including chuni or churi, khanda . 2. This notification shall come into force with effect from the 1st day of January, 2023.