Seeks to supersede notification No F.NO.FIN/REV-3/GST/l/08 (Pt-l) "C", dated the 30th June, 2017

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..... NOTIFICATION In exercise of the powers conferred under the provision to sub-section (1) of section 10 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereinafter referred to as the said Act), and in supersession of the notification F.NO.FIN/REV-3/GST/l/08 (Pt-l) C , dated the 30 th June, 2017, except as things done or omitted to be done before such supersession, t .....

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..... m, (vii) Tripura, (viii) Uttarakhand: Provided further that the registered person shall not be eligible to opt for composition levy under sub-section (1) of section 10 of the said Act if such person is a manufacturer of the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the ca .....

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..... er shall mean respectively a tariff item, sub-heading, heading and chapters as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (ii) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, app .....

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