9911796707
TMI BlogAmendment in Rate of Supply of Services (Amendment in Notification No F.NO.FIN/REV3/GST/1/(Pt-1) “N”,30th June,2017)X X X X Extracts X X X X X X X X Extracts X X X X ..... essary in the public interest so to do, 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) N dated the 30th June, 2017 , namely:- In the said notification, (i) in the Table, - (a) against serial number 3, - A. in item (iii), in column (3), for the words Government, a local authority or a Governmental authority , the words Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity shall be substituted; B. in item (vi), in column (3), for the words a local authority or a Governmental authority the words a local authority, a Governmental Authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sociated services, in respect of offshore works contract relating to oil and gas exploration and production (E P) in the offshore area beyond 12 nautical miles from the nearest point of the a appropriate base line. 6 - (ix) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii)and (viii) above. 9 - ; (b) against serial number 8, for item (ii), in column (5), for the word or the word and shall be substituted. (c) against serial number 8, for item (vi), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: - (3) (4) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elating thereto, the following shall be substituted, namely: - (3) (4) (5) (i) Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle) has not been taken. [Please refer to Explanation no. (iv)] or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licable on supply of like goods involving transfer of title in goods - ; (h) against serial number 26, in column (3), - (i) in item (i), for sub-item (c), the following sub-item shall be substituted, namely: (c) all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) ; (ii) in item (i), after sub-item (d), the following sub-item shall be inserted, namely: - (da) printing of all goods falling under Chapter 48 or 49 , which attract NGST @ 2.5 per cent. or Nil; (iii) in item (i), after sub-item (e), the following sub-items shall be inserted, namely: - (f) all food and food products falling under Chapters 1 to 22 in the First Schedu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n item (iii), for the word, brackets and figures and (ii) the figures, brackets, letters and word , (ia), (ii) and (iia) shall be substituted; (i) against serial number 27, for item (i), in columns (3), (4) and (5) and the entries relating thereto in, the following shall be substituted, namely: - (3) (4) (5) (i) Services by way of printing of all goods falling under Chapter 48 or 49 [including newspapers, books (including Braille books), journals and periodicals], which attract NGST @ 6 per cent. or 2.5 per cent. or Nil, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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