Amendments in the Notification of the Government of Nagaland, Finance Department (Revenue Branch) F.NO.FIN/REV-3/GST/1/08 (Pt-1) “D” the 30th June, 2017. - FIN/REV-3/GST/1/08 (Pt-1)/219 - Nagaland SGST
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GST rate amendments: reclassification of goods shifts tax treatment for specified commodities including fuel blend and household electrical items. The notification restructures tariff classifications under Nagaland GST by inserting, substituting and omitting entries across Schedule I (2.5%), Schedule II (6%), Schedule III (9%) and Schedule IV (14%), thereby reallocating specified goods to different tax rates. Key operative changes include addition of ethyl alcohol supplied to oil marketing companies for blending to the 2.5% schedule; introduction of items such as bamboo flooring, brass kerosene pressure stoves, fuel cell vehicles and lithium-ion batteries into the 6% and 9% schedules; and omission or substitution of multiple serials in the 14% schedule. The amendments take effect 27 July 2018.
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GST rate amendments: reclassification of goods shifts tax treatment for specified commodities including fuel blend and household electrical items.
The notification restructures tariff classifications under Nagaland GST by inserting, substituting and omitting entries across Schedule I (2.5%), Schedule II (6%), Schedule III (9%) and Schedule IV (14%), thereby reallocating specified goods to different tax rates. Key operative changes include addition of ethyl alcohol supplied to oil marketing companies for blending to the 2.5% schedule; introduction of items such as bamboo flooring, brass kerosene pressure stoves, fuel cell vehicles and lithium-ion batteries into the 6% and 9% schedules; and omission or substitution of multiple serials in the 14% schedule. The amendments take effect 27 July 2018.
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