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        Case ID :
        GST - States

        Amendment in the Notifications of the Government of Nagaland, Finance Department (Revenue Branch), F.No.FIN/REV-3/GST/1/08(Pt-1) “G”, dated the 30th June, 2017 and No. FIN/REV-3/GST/1/08(Pt-1)/44 dated: 26th October, 2017. - F.NO.FIN/REV-3/GST/1/08 (Pt-1)/161 - Nagaland SGST

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        Priority Sector Lending Certificate now falls within SGST notification scope for supplies between registered persons. The notification amends earlier Finance Department notifications by inserting a new entry classifying Priority Sector Lending Certificate as a taxable good under any chapter, specifying that the supplier and recipient are any registered persons, thereby bringing supplies of such certificates within the Nagaland SGST notification framework.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Priority Sector Lending Certificate now falls within SGST notification scope for supplies between registered persons.

                                The notification amends earlier Finance Department notifications by inserting a new entry classifying Priority Sector Lending Certificate as a taxable good under any chapter, specifying that the supplier and recipient are any registered persons, thereby bringing supplies of such certificates within the Nagaland SGST notification framework.


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