Seeks to amendment in Notification No. F. /no. Fin/REV-3/GST/1/08(Pt-1) “D” dated the 30th June 2017, - FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /02 - Nagaland SGST
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GST rate schedule amendments: multiple tariff entries inserted, omitted and renumbered, changing taxable classifications and effective date set. The notification amends the Nagaland SGST schedules by adding, omitting, substituting and renumbering tariff entries and descriptions across multiple rate Schedules, inserts an explanatory value-allocation rule for mixed supplies, expands classifications to include specified goods such as marble, cork products, walking-sticks, fly ash bricks, flexible bulk containers, retreaded tyres, lithium-ion accumulators and video game consoles, and revises descriptive thresholds; it also adds sub-section (5) of section 15 as a statutory basis and specifies an operative commencement date.
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Provisions expressly mentioned in the judgment/order text.
GST rate schedule amendments: multiple tariff entries inserted, omitted and renumbered, changing taxable classifications and effective date set.
The notification amends the Nagaland SGST schedules by adding, omitting, substituting and renumbering tariff entries and descriptions across multiple rate Schedules, inserts an explanatory value-allocation rule for mixed supplies, expands classifications to include specified goods such as marble, cork products, walking-sticks, fly ash bricks, flexible bulk containers, retreaded tyres, lithium-ion accumulators and video game consoles, and revises descriptive thresholds; it also adds sub-section (5) of section 15 as a statutory basis and specifies an operative commencement date.
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