State tax on intra State supply of services notified; conditions restrict input tax credit and set valuation rules. Notifies imposition of state tax on intra State supplies of services under the Nagaland Goods and Services Tax Act, 2017 by prescribing a Table mapping service classification headings to service descriptions, applicable state tax rates and conditions; includes valuation rules for mixed supplies involving transfer of land and for lotteries, explanatory definitions (including declared tariff and information technology software), conditions linking reduced rates to non utilisation or reversal of input tax credit, and an annexed scheme of classification of services. The notification takes effect from 1 July 2017.
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State tax on intra State supply of services notified; conditions restrict input tax credit and set valuation rules.
Notifies imposition of state tax on intra State supplies of services under the Nagaland Goods and Services Tax Act, 2017 by prescribing a Table mapping service classification headings to service descriptions, applicable state tax rates and conditions; includes valuation rules for mixed supplies involving transfer of land and for lotteries, explanatory definitions (including declared tariff and information technology software), conditions linking reduced rates to non utilisation or reversal of input tax credit, and an annexed scheme of classification of services. The notification takes effect from 1 July 2017.
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