9911796707
TMI BlogAmendment in Notification No. F.NO.FIN/REV-3/GST/1/08(Pt-1)”N” dated 30th June, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... il, and on being satisfied that it is necessary 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 30th June, 2017, namely:- In the said notification, (i) in the Table, - (a) against serial number 7, for the entries relating thereto in column (3), (4) and (5), the following items and entries shall be substituted, namely, - (3) (4) (5) (i) Supply of hotel accommodation having value of supply of a unit of accommodation above one thousand rupe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iv)] (v) Composite supply of outdoor catering together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) at premises other than specified premises provided by any person other than- (a) suppliers providing hotel accommodation at specified premises , or (b) suppliers located in specified premises . 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation (iv)] (vi) Accommoda ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inserted; (c) against serial number 10, in column (3), in item (iii), the words or without shall be omitted; (d) against serial number 15, in column (3), item (iv) and the entries relating thereto in column (4) and (5) shall be omitted; (e) against serial number 15, in column (3), in item (vii), the brackets and words , (iv) shall be omitted; (f) against serial number 17, in column (2), the figures and words , with or shall be omitted; (g) against serial number 17, in column (3), item (v) and (vii) and the entries relating thereto in column (4) and (5) shall be omitted; (h) against serial number 17, in column (3), for item ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... than diamonds, shall be inserted; (n) against serial number 26, in column (3), after item (ia) and the entries relating thereto in columns (3), (4) and (5), the following shall be inserted, namely: - (3) (4) (5) (ib) Services by way of job work in relation to diamonds falling under chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); 0.75 - (ic) Services by way of job work in relation to bus body building; 9 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purposes including the supply of time share usage rights by way of accommodation. (xxxv) 'Declared tariff means charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. . (xxxvi) 'Specified premises' means premises providing 'hotel accommodation' services having declared tariff of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent. (iv) in the 'Annexure: Scheme of Classification of Services', annexed to the notification, - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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