Nagaland Goods and Services Tax (Removal of Difficulties) Order, 2019

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..... es Tax Act, 2017 (4 of 2017) (hereafter in this Order referred to as the said Act) provides that- (i) a registered person engaged in the supply of services, other than supply of service referred to in clause (b) of paragraph 6 of Schedule Il to the said Act, may opt for the scheme under the said sub-section; (ii) a person who opts for the said scheme may supply services (other than those refer .....

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..... nesses and because of that, certain difficulties have arisen in giving effect to the provisions of section 10; NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Nagaland Goods and Services Tax Act, 2017 and in supersession of the Nagaland Goods and Services Tax (Removal of Difficulties) Order, 2017, No. 01/2017-State Tax, dated the 26th October, 2017, except as respects th .....

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