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Seeks to supersede Notification No. FIN/REV-3/GST/1/08 (Pt-1)/481 dated the 27th September, 2017

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..... In exercise of the powers conferred by sub-section (2) of section 23 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), hereinafter referred to as the said Act , the State Government, on the recommendations of the Council and in supersession of the notification of the Government of Nagaland; Finance Department (Revenue Branch) F.NO.FIN/REV-3/GST/1/08 (Pt-1)/481 dated the 27 th Se .....

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..... oned in column (2) of the Table below and the Harmonised System of Nomenclature (HSN) code mentioned in the corresponding entry in column (3) of the said Table, when made by the craftsmen predominantly by hand even though some machinery may also be used in the process:- Table Sl. No. Products HSN Code (1) .....

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..... s, wallets 4601, 4602 8. Paper mache articles 4823 9. Textile (handloom products) including 50, 58, 62, 63 10. Textiles hand printing 50, 52, 54 11. Zari thread 5605 .....

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..... 6901, 6909, 6911, 6912, 6913, 6914 20. Metal table and kitchen ware (copper, brass ware) 7418 21. Metal statues, images/statues vases, urns and crosses of the type used for decoration of metals of Chapters 73 and 74 8306 22. Metal bidriware .....

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..... 52 (E), dated the 22 nd October, 2018: Provided further that the aggregate value of such supplies, to be computed on all India basis, does not exceed the amount of aggregate turnover above which a supplier is liable to be registered in the State or Union territory in accordance with sub-section (1) of section 22 of the said Act, read with clause (iii) of the Explanation to that section. 2. .....

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