Amendment in Notification No. FIN/REV-3/GST/1/08(Pt-1) ”D”, dated the 30th June 2017 - 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 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 30th June 2017, namely : In the said notification, (A) in Schedule I 2.5%, (i) against Sl. No. 102A, in column (3), for the entry, the following entry shall be substituted, namely : Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol) ; (ii) against Sl. No. 103A, in column (3), for the entry, the following entry shall be substituted, namely : Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, husk of pulses including chilka, concentrates including chuni or churi, khanda, wheat bran, de-oiled cake] ; (B) in Schedule II 6%, (i) against Sl. No. 48, in column (3), for the entry, the following entry shall be substituted, namely : Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice] ; (ii) against Sl. No. 180, in column (3), for the entry, the following entry shall be substituted, namely : Mathematical boxes, geometry boxes and colour boxes ; (C) in Schedule III 9%, against Sl. No. 25, in column (3), for the entry, the following entry shall be substituted, namely : Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)] . 2. This notification shall come into force with effect from the 1st day of January, 2023.